VAT in the Digital Age Proposal: Can DRR Tackle VAT Fraud?

Abstract

In this article the author discusses the European Commission’s proposal to impose the general use of e-invoicing as well as digital reporting requirements for intra-EU transactions, allegedly with a view to tackle VAT fraud and prevent fragmentation in the internal market. He explains why, in his opinion, the proposed rules are likely to miss its target to close opportunities for VAT fraud and wonders why simpler and more effective alternative solutions not been considered by the European Commission.