Platforms, a convenient source of information under DAC7 and the VAT Directive a proposal for more alignment and efficiency Madeleine Merkx, Anne Janssen & Maxime Leenders
By: Merkx, Madeleine
.
Contributor(s): Janssen, Anne | Leenders, Maxime.
Material type: 
ArticleSubject(s): IMPUESTO SOBRE EL VALOR AÑADIDO | SERVICIOS DIGITALES | ECONOMÍA COLABORATIVA | TECNOLOGÍA DE LA INFORMACIÓN | LEGISLACION COMUNITARIA | COMERCIO ELECTRONICO | DAC 7 | UNION EUROPEA
In:
EC Tax Review v. 31, n. 4, August 2022, p. 202-218Summary: From 1 July 2021, platforms must deal with VAT (Value Added Tax) reporting and record-keeping obligations under the VAT
Directive. As of 1 January 2023, these platforms will also have to deal with a set of information obligations under the new DAC7
Directive. This article seeks to address the impact of this combined legislation for platforms by analysing the differences and
similarities of the legislation and proposing possible improvements for the application of this combined legislation to avoid overlap and create more efficiency and effectiveness of those rules.
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| OP 2141-B/2022/4-1 A Zebra or a Donkey? | OP 2141-B/2022/4-2 Understanding VAT in three-party, platform-based business models | OP 2141-B/2022/4-3 "Behind the one-way mirror | OP 2141-B/2022/4-4 Platforms, a convenient source of information under DAC7 and the VAT Directive | OP 2141-B/2022/4-5 Split payment mechanism as a VAT collection method | OP 2141-B/2022/5 EC Tax Review | OP 2141-B/2022/5-1 VAT goes virtual |
Disponible también en formato electrónico.
Resumen
Incluye referencias bibliográficas
From 1 July 2021, platforms must deal with VAT (Value Added Tax) reporting and record-keeping obligations under the VAT
Directive. As of 1 January 2023, these platforms will also have to deal with a set of information obligations under the new DAC7
Directive. This article seeks to address the impact of this combined legislation for platforms by analysing the differences and
similarities of the legislation and proposing possible improvements for the application of this combined legislation to avoid overlap and create more efficiency and effectiveness of those rules.
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