Zutt, Jochum
The priorities and the nice-to-knows electrónico / Jochum Zutt, Marck Timmermans
In order to fight VAT fraud in the e-commerce sector, the Member States have decided to implement a monitoring system for cross-border payments originating from payers residing in the European Union. In this article, the authors discuss the new VAT record keeping obligations that will apply for payment service providers as of 1 January 2024.
IMPUESTO SOBRE EL VALOR AÑADIDO
COMERCIO ELECTRONICO
TRANSACCIONES EXTERIORES
INFORMACION TRIBUTARIA
UNION EUROPEA
Timmermans, Marck
International VAT Monitor 0925-0832 Vol. 34, n. 4, 2023, p. 148-151
The priorities and the nice-to-knows electrónico / Jochum Zutt, Marck Timmermans
In order to fight VAT fraud in the e-commerce sector, the Member States have decided to implement a monitoring system for cross-border payments originating from payers residing in the European Union. In this article, the authors discuss the new VAT record keeping obligations that will apply for payment service providers as of 1 January 2024.
IMPUESTO SOBRE EL VALOR AÑADIDO
COMERCIO ELECTRONICO
TRANSACCIONES EXTERIORES
INFORMACION TRIBUTARIA
UNION EUROPEA
Timmermans, Marck
International VAT Monitor 0925-0832 Vol. 34, n. 4, 2023, p. 148-151