The platform economy will have its own VAT regime in 2025 electrónico F. J. Sánchez Gallardo, G. Echevarría Zubeldia
By: Sánchez Gallardo, Francisco Javier
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Contributor(s): Echevarría Zubeldia, Gorka.
Material type: 
ArticleSubject(s): IMPUESTO SOBRE EL VALOR AÑADIDO | ECONOMÍA COLABORATIVA | ECONOMÍA DIGITAL | ViDA (UNIÓN EUROPEA) | IMPUESTOS
In:
International VAT Monitor Vol. 34, n. 4, 2023, p. 167-170Summary: The European Commission has proposed one of the most revolutionary packages of legislative measures on VAT in recent decades, with the title “VAT in the Digital Age” (or the acronym “ViDA”) that affects (i) the transactions made through digital platforms or platform economy; (ii) what has been called “single VAT registration”; and (iii) the way to carry out VAT reporting in the European Union. In this article, the authors explain the rules proposed by the European Commission with respect to digital platforms and point out some technical shortcomings that they hope will be announced after the consultative period or during the revision of the proposed text by the Council of the European Union for final approval.
| Item type | Current location | Home library | Call number | Status | Date due | Barcode |
|---|---|---|---|---|---|---|
| Recursos electrónicos | IEF | IEF | IVM/2023/4-4 (Browse shelf) | Available | IVM/2023/4-4 |
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The European Commission has proposed one of the most revolutionary packages of legislative measures on VAT in recent decades, with the title “VAT in the Digital Age” (or the acronym “ViDA”) that affects (i) the transactions made through digital platforms or platform economy; (ii) what has been called “single VAT registration”; and (iii) the way to carry out VAT reporting in the European Union. In this article, the authors explain the rules proposed by the European Commission with respect to digital platforms and point out some technical shortcomings that they hope will be announced after the consultative period or during the revision of the proposed text by the Council of the European Union for final approval.
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