In this edition of Indirect Tax Matters, we provide you with Deloitte commentary on topical Indirect Tax issues.

1. VAT in the Digital Age

On 8 December 2022, the European Commission published its proposal on ‘VAT in the Digital Age’ which covers VAT policies in a number of areas, including the single EU VAT registration with a view to improving and expanding the system of One-Stop-Shop (‘OSS’) and Import One-Stop-Shop (‘IOSS’).

2. Selling on electronic interfaces – who is accountable for VAT?

The rapid move towards technology-driven commerce facilitated by electronic interfaces, such as websites, online marketplaces, portals, platforms etc., is challenging sales tax systems across the globe.

3. VAT on Termination Payments

Following Court of Justice of the European Union (CJEU) judgments, tax authorities are changing their approach to the treatment of termination and compensation payments from a VAT perspective.

4. Six Months VAT adjustments – Are You Making Yours?

Where VAT has been claimed as an input deduction, are you aware that there is a requirement to repay the VAT claimed if the supplier has not been paid?

5. Recent Irish and EU case law

Our regular update on recent decisions in Irish and EU VAT cases includes comments as to their implications for business and articles on recent EU VAT cases.

6. Recent Updates from Irish Revenue & EU Commission

Several updates have been made to the MyEnquiries suite of Tax and Duty Manuals (TDMs).