VAT in the Digital Age Package : Viva La ViDA or Livin’ La ViDA Loca?

In this article the authors address the proposals for the VAT in the Digital Age initiative tabled by the European Commission on 8 December 2022. The authors discuss the most important proposed rules on digital real-time reporting based on e-invoicing and on the VAT treatment of the platform economy that will enter into force between 2024 and 2028. This article takes the opportunity to analyze these parts of the proposals before its adoption and subsequent application and proposes possible improvements