VAT in the Digital Age Package: Singling Out the Single VAT Registration - EC Tax Review View VAT in the Digital Age Package: Singling Out the Single VAT Registration by - EC Tax Review VAT in the Digital Age Package: Singling Out the Single VAT Registration 32 4

Intro: In this article the authors address the single VAT registration part of the proposals for the VAT in the Digital Age initiative tabled by the European Commission on 8 December 2022. The authors discuss the most important proposed rules that are likely to enter into force in 2024 and 2025. This article takes the opportunity to analyse the proposals before the possible adoption by the Council and the subsequent application and proposes possible improvements.

EC Tax Review