ViDA Pillar 3: Single EU VAT Registration: The Introduction of a Single VAT Registration Across the EU

• Jurisdiction: European Union
• Year: 2024

Speaker

Paweł Mikuła is a Doctor of Law from Jagiellonian University Cracow, specializing in tax law formalism. As a licensed tax advisor and attorney at law, he brings over 16 years of extensive experience in tax consulting, focusing on VAT, general tax matters, tax proceedings, and other tax-related areas. Currently serving as an Associate Partner at Deloitte Tax Advisory, Mikuła has overseen numerous tax projects for both Polish and international companies across various industries.

Mikuła is a prolific author, having contributed to several book publications and authored over 30 articles on tax-legal issues in reputable daily press and scholarly journals. He is a sought-after lecturer, having conducted numerous training courses and scientific conferences on tax matters. Additionally, he serves as a Vice President of the Polish Tax Law Academic Association and contributes as a reviewer for Wolters Kluwer's "Intertax" journal.

Recognized as one of Poland's top VAT specialists, Mikuła has consistently been honored in prestigious rankings, including being awarded the best VAT expert in Poland multiple times by leading publications such as Rzeczpospolita and Gazeta Prawna.

Topic

The presentation provides insights into the evolving landscape of VAT regulations in the digital era, emphasizing the significance of Single VAT Registration to streamline compliance processes for businesses. It outlines proposed amendments aimed at simplifying VAT procedures and reducing administrative burdens.

The extension of the One-Stop-Shop (OSS) mechanism is highlighted, showcasing its impact on various business transactions within the EU. Specific changes in OSS applications, such as the inclusion of all B2C supplies of goods and B2B supplies under margin schemes, are discussed to illustrate the broad scope of the regulatory updates. Additionally, examples are provided to demonstrate how these changes will affect businesses engaging in cross-border activities.

The presentation also touches upon the implications of VAT settlements through OSS and the importance of proper identification for VAT payments. Overall, the content underscores the importance of adapting VAT regulations to...