³ÉÈËÓ°Òô

If there is a theme to the last year of VAT in the European Union, it is the continued efforts on the part of tax authorities to implement technology and digitise the compliance and administration landscape.

At the very end of 2022, the European Commission proposed its VAT in the Digital Age (ViDA) package to modernise the VAT system and (in theory at least) to render the system better for businesses and more resilient to fraud by embracing and promoting digitalisation.

However, there was some disquiet amongst member states about some elements of the package, particularly regarding mandatory e-invoicing requirements.