The priorities and the nice-to-knows electrónico Jochum Zutt, Marck Timmermans
By: Zutt, Jochum
.
Contributor(s): Timmermans, Marck.
Material type: 
ArticleSubject(s): IMPUESTO SOBRE EL VALOR AÑADIDO | COMERCIO ELECTRONICO | TRANSACCIONES EXTERIORES | INFORMACION TRIBUTARIA | UNION EUROPEA
In:
International VAT Monitor Vol. 34, n. 4, 2023, p. 148-151Summary: 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.
| Item type | Current location | Home library | Call number | Status | Date due | Barcode |
|---|---|---|---|---|---|---|
| Recursos electrónicos | IEF | IEF | IVM/2023/4-1 (Browse shelf) | Available | IVM/2023/4-1 |
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.
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