The EU initiative on VAT in the Digital Age focuses on modernizing VAT systems to adapt to the rapidly evolving digital economy. It aims to enhance VAT collection, reduce fraud, and minimize administrative burdens by implementing Digital Reporting Requirements (DRRs), treating the platform economy, and introducing a Single VAT Registration and Import One-Stop Shop (IOSS) system. These measures are intended to streamline VAT processes, improve compliance and tax collection efficiency, and address the challenges of digitalization and e-commerce growth in the EU.

Prof. Tumpel, dean of JKU Business and Professor of Tax Management, organized a conference on November 15, 2023, with Prof. Achatz and Prof. Bieber of the Institute of Tax Law of JKU Law School on the topic. The presentations dealt with the details of the EU Commission's proposals. The speakers also focused on the practical implications. It was also relevant to the fundamental rights restrictions that must be observed and how the measures affect economic competitiveness.