The Resource Oiling the cracks

Oiling the cracks

Oiling the cracks
Oiling the cracks
  • eng
  • eng
This article considers the challenges posed by the upcoming VAT reforms, especially in light of COVID-19. The 27 EU member states are mid-way through a hugely ambitious programme of VAT reforms, implementing over ten major measures being rolled out between 2018 and 2025. Tough negotiations on the major elements - 2021 e-commerce and the 2022 Definitive VAT System - have still to be completed. The cornerstone reform, the Definitive VAT System, has yet to be confirmed for a 2022 planned launch, and faces immovable objections. Many states are unwilling to trust each other with revenue collections
Citation source
In: Tax adviser. - Sutton. - (May 2020) ; p. 31-33
Asquith, R
Geographic coverage
European Union
Language note
  • COVID-19 pandemic
  • VAT system
  • tax reform
  • e-commerce
  • reduced rate
  • reporting requirements
  • VAT registration

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