On 14-15 January the Expert Group on Taxation of the Digital Economy held their second meeting.

As regards the VAT the group discussed how the digitalisation of the economy with the rise of e-commerce, has implications for the principles underlying the VAT system operated in the EU. The group took note of the new rules concerning the supply of electronic services that will enter into force in 2015. These rules will set the destination principle as the rule for telecommunication, broadcasting and electronically provided services and will be combined with a Mini One Stop Shop (MOSS) to facilitate administration for businesses. The group deliberated on how the scope of the 2015 system could potentially be extended at a later stage. The group also agreed that following these amendments challenges remained present for tax administrations in the area of enforcement and IT. The group deliberated more in general on the question to what extent these developments could be the basis for further improvements of the VAT system in the EU on the medium and longer term. The group also agreed to further consider how EU experiences, achievements and future suggestions could also serve as a potential standard for indirect tax systems operated outside the EU. 


Informatiesoort: Nieuws

Rubriek: Europees belastingrecht, Omzetbelasting

H&I: Previews


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