The European Commission is financing a project taking plaplace between 1 Oct 2020 and 0 Nov 2021 which aim is to evaluate the impact of digitalization in different aspects related to the management of VAT, namely:
- Digital Reporting and e-invoicing;
- The VAT treatment of the platform economy;
- Single EU identification number, and aspects related to the import One-Stop Shop and the low-value threshold, with a particular focus on SMEs.
The findings are expected to contribute to the preparation of a future Impact Assessment and legislative proposals on this field.