Amendment: VAT rules for the digital age (Directive 2006/112/EC)

This procedure updates European Value Added Tax (VAT) rules to better suit the modern digital economy. It aims to simplify compliance for businesses, reduce administrative burdens, and combat VAT fraud through the introduction of digital reporting and e-invoicing.

The changes primarily affect businesses operating in e-commerce and digital services across the EU, as well as national tax authorities managing VAT collection.