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The latest addition to our series of brief insights into the workings of the UK and supranational bodies reviewing the taxation of digitalisation of business

24 January 2022 - EU launches consultation on EU digital VAT

The European Commission has launched its long-awaited public consultation on the "VAT in the Digital Age" initiative. The aims of the initiative are focused on:

With a view to making a legislative proposal in Q3 2022, the call for evidence seeks views on: - VAT reporting obligations and e-invoicing - VAT treatment of the platform economy - Single EU VAT registration The public consultation is open for a 12 week period from 21 January 2022 - 15 April 2022..

17 January 2022 - Switzerland announces plans to implement Pillar Two