ViDA Pillar 1: Digital Reporting Requirements (DRR): Can the Digital Reporting Requirements (DRR) Tackle VAT fraud?

• Jurisdiction: European Union
• Year: 2024

Speaker

Christian Amand, a distinguished tax lawyer at Xirius in Brussels, boasts extensive expertise in taxation laws. Formerly chairing the Indirect Tax Subgroup at CFE Tax Advisers Europe, he exhibits exceptional leadership and a profound understanding of tax regulations.

Additionally, Amand has played pivotal roles in consultative groups convened by the European Commission, including the Simple Legislation in the Internal Market, Business Experts Group, and EU VAT Forum. His active participation in Fiscalis meetings further emphasizes his commitment to shaping policy frameworks and advocating for pragmatic taxation solutions.

Amand's dedication to staying abreast of tax law developments and his proactive engagement in its evolution position him as a prominent figure in the European tax landscape, contributing significantly to fostering economic growth while ensuring compliance and fairness in taxation.

Topic

The presentation explores the proposal for VAT in the Digital Age, focusing on how Digital Reporting Requirements (DRR) can combat VAT fraud. The Commission's proposal includes uniform e-invoicing standards, immediate communication of issued and received invoices to tax authorities, and transaction-by-transaction reporting.

The aim is to address missing trader fraud by ensuring prompt...