Value added tax and e-commerce — business reporting obligations

Question for written answer  E-001523/2021
to the Commission
Rule 138
Sandro Gozi (Renew)

The distance selling tax rules reform is due to come into effect on 1 July 2021. The reform will impose new obligations on businesses, such as the obligation to keep records of their operations so that they may be checked by the national tax authorities.

• 1.Does the Commission plan to also introduce a dedicated VAT portal that is harmonised in all Member States, a genuine ‘one-stop shop’ to ensure that all reporting obligations (particularly record-keeping) are crystal clear and the same for everyone?
• 2.How does the Commission intend to ensure that this platform will be easily accessible to small businesses in all languages, like the ‘VIES’ system for validating VAT numbers?