Are ‘reverse charging’ and the ‘one-stop-scheme’ efficient ways to collect VAT on digital supplies?
Year: 2012
Type: article
Abstract: With regard to the collection of VAT on electronically supplied services, the EU VAT Directive provides for reverse charging (in B2B) and a single registration scheme (in B2C). This paper challenges the efficiency of these collection mechanisms in a digital context, and in particular their practicability for suppliers (acting as tax collectors). It also discusses whether they are in compliance with the 1998 OECD recommendations on e-commerce. After noting the current (non-)developments in the context of the European Commission's ambition to reform the EU VAT system and achieve a Digital Single Market by 2020, it sketches three proposals for further discussion.
Source: World Journal of VAT/GST Law
DOI: 10.5235/wjovl.1.1.1
Author: Marie Lamensch
Institution: Vrije Universiteit Brussel
Language: English
Topic: Taxation and Legal Issues
Subfield: Accounting
Domain: Social Sciences
Open Access status: green
OpenAlex ID: W2068812178