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
Digitale Meldepflichten
Mehrwertsteuerbetrug
Umsatzsteuer
elektronische Rechnungen