Quote
Eggers, Joachim & Schachtsieck, Marco 2023. Die ViDA-Vorschläge der Europäischen Kommission. Mehrwertsteuerrecht 11. Jahrgang, 13/23, 493–502. https://beck-online.beck.de/Bcid/Y-300-Z-MWSTR-B-2023-S-493-N-1.
Content
On December 8, 2022, the European Commission published legislative proposals which, in addition to the new regulations for the platform economy and a single VAT registration, provide for the introduction of digital reporting obligations at transaction level. Based on electronic invoicing, the digital reporting obligations should help to significantly curb the ongoing cross-border VAT fraud. The article analyzes the extent to which the mandatory digital reporting of cross-border transactions increases the risk of detection for fraudsters and which gaps still exist in the proposed reporting system at the current time.
Keywords
Umsatzsteuer
Digitale Meldepflichten
elektronische Rechnungen
Mehrwertsteuerbetrug