VAT in the Digital Age proposals published by the European Commission
In December 2022, a package of proposals on βVAT in the Digital Ageβ were published by the European Commission.
These proposals – which are yet to be adopted – will aim to further modernise VAT rules for businesses and introduce a digital reporting and electronic invoicing requirement for intra-EU cross border supplies.
This means that businesses currently trading in the EU can expect some sweeping VAT changes to adapt to between 2025 and 2028.


