Are ‘reverse charging’ and the ‘one-stop-scheme’ efficient ways to collect VAT on digital supplies?
(2012) World Journal of VAT/GST Law — Vol. 1, n° 1, p. 1-20 (2012)
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- 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.
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Lamensch, M. (2012). Are ‘reverse charging’ and the ‘one-stop-scheme’ efficient ways to collect VAT on digital supplies? World Journal of VAT/GST Law, 1(1), 1-20. https://doi.org/10.5235/WJOVL.1.1.1 (Original work published 2012)