Skatteudvalget 2023-24
SAU Alm.del Bilag 54
Offentligt
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Specific policy objectives of the ViDA package: 1. Improve reporting requirements to unlock the opportunities
provided by digitalization, 2. Promote convergence and interoperability of IT systems, 3. Create a level-playing
field for businesses, regardless of the business model, 4. Reduce burdens, regulatory fragmentation and
associated costs, 5. Minimise the need for multiple VAT registrations in the EU; SWD(2022) 393 final, p. 34
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VAT in the Digital Age - Final Report
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Volume 2: The VAT treatment of the platform economy, DG TAXUD,
2022
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VAT in the Digital Age
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VAT treatment of the platform economy (Volume 2), p. 38
 SAU, Alm.del - 2023-24 - Bilag 54: Baggrundsmateriale til Skatteudvalgets udvalgsrejse til Bruxelles den 12. og 13. november 2023
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SWD(2022) 350 final, p. 168; we also wonder whether the approx. 700 online travel agents that have been
identified as part of (ongoing) the Travel & Tourism Study (mainly acting as disclosed intermediaries) have
been considered.
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This issue has already been raised by the French authorities in their
response
to the open public consultation
on the ViDA initiative
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Staff Working Document
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Impact Assessment report (SWD (2022) 393 final), p. 35
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 SAU, Alm.del - 2023-24 - Bilag 54: Baggrundsmateriale til Skatteudvalgets udvalgsrejse til Bruxelles den 12. og 13. november 2023
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Proposal for a Council Directive amending Directive 2006/112/EC as regards VAT rules for the digital age,
Recital 22
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OCED, VAT Toolkit for Africa, p. 162
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 SAU, Alm.del - 2023-24 - Bilag 54: Baggrundsmateriale til Skatteudvalgets udvalgsrejse til Bruxelles den 12. og 13. november 2023
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Data sharing and tax enforcement: Evidence from short-term rentals in Denmark; Marcel Garz, Andrea
Schneider; 2023, p. 26
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 SAU, Alm.del - 2023-24 - Bilag 54: Baggrundsmateriale til Skatteudvalgets udvalgsrejse til Bruxelles den 12. og 13. november 2023
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COM (2022) 571 final
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Data
by Avalara puts the number of countries with VAT/GST on ESS at approximately 60
OECD, International VAT/GST Guidelines, p. 68
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Regulation (EU) 2022/2065
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 SAU, Alm.del - 2023-24 - Bilag 54: Baggrundsmateriale til Skatteudvalgets udvalgsrejse til Bruxelles den 12. og 13. november 2023
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