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By Florence D’ATH – Senior Associate, IPTech and Antonio MERINO – Senior Tax Associate, VAT, Baker McKenzie Luxembourg
On 3 March 2023, the European Data Protection Supervisor (hereafter, the “EDPS”) responded to the EU Commission’s consultation dated 10 January 2023 on the legislative proposal on VAT reporting obligations, assessing the potential impact on the right to personal data protection, within the package “VAT in the Digital Age”. For instance, among the specific provisions of the proposal, taxable persons within the scope are required to report new data elements in relation to the content of the invoice and the recapitulative statement, such as the identifier of the bank...
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