La TVA à l’ère numérique

Abstract

The VAT gap (i.e. the difference between expected VAT revenues and the amounts of VAT actually collected) remains a challenge for public budgets in all Member States. Despite the recent reforms adopted on the VAT treatment of e-commerce, the European Union can still do much to reduce these revenue losses, while simplifying procedures for operators and exploiting all the opportunities offered by technological progress. The VAT for the Digital Age (VIDA) package addresses all these challenges. First, it establishes the possibility of a single registration for VAT purposes in the EU for all services that until now required a separate identification in each State where they were provided. Second, it makes possible the exchange of information in real time and at transaction level, thanks to the mandatory application of electronic invoicing for intra-Community transactions and the modernisation of reporting techniques. Third, the so-called ‘platform economy’ is regulated for VAT purposes with the application of the concept of ‘deemed supplier’ in the short-stay accommodation and passenger transport sector.