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<p>Major legislative changes to the European Union’s (EU) Value Added Tax (VAT) legislation have been recently passed – the “VAT in the Digital Age” package. These amendments aim at adapting VAT to the digital economy, reducing VAT fraud, increasing tax revenues, levelling the playing field between businesses and reducing bureaucratic burdens. The changes are divided into 3 pillars. The third pillar is primarily aimed at limiting situations where VAT taxable persons are required to register for VAT in multiple EU countries. This article outlines the genesis and objectives of pillar 3, presents its content, and evaluates its functioning using several practical examples.</p>

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Pillar 3 of the “VAT in the digital age” package - single VAT registration: its genesis, content and impact on business practice

  • 期刊论文

  • 发表日期：

    2025年5月6日

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  • Paweł Mikuła

摘要

Major legislative changes to the European Union’s (EU) Value Added Tax (VAT) legislation have been recently passed – the “VAT in the Digital Age” package. These amendments aim at adapting VAT to the digital economy, reducing VAT fraud, increasing tax revenues, levelling the playing field between businesses and reducing bureaucratic burdens. The changes are divided into 3 pillars. The third pillar is primarily aimed at limiting situations where VAT taxable persons are required to register for VAT in multiple EU countries. This article outlines the genesis and objectives of pillar 3, presents its content, and evaluates its functioning using several practical examples.