Opinion Statement FC 4/2023 on the EU Commission VAT in the Digital Age Legislative Proposal Package

The CFE has issued an Opinion Statement on the European Commission VAT in the Digital Age (ViDA) legislative proposals.

CFE Tax Advisers Europe broadly welcomes the EU Commission’s ViDA proposals which aim to adapt current VAT rules in the EU in light of changes brought about by digitalisation of the economy.

In seeking to support the Commission in this objective, CFE wishes to highlight a number of issues in relation to the proposals put forward by the Commission, further to the Opinion Statement submitted by CFE on 5 May 2022 in response to the EU Commission public consultation when policy options for the ViDA proposal were being considered.

Although the CFE broadly welcomes the proposals to harmonise the rules, the attached statement sets out a number of concerns with the proposals. CFE hopes the above comments are helpful and remain available to consult concerning the proposed Directive.

We invite you to read the statement for further analysis and remain available for any queries you may have.