Column argues for a VAT omnibus to reduce barriers in cross-border trade for SMEs, suggesting key reforms.
In this Column, the author argues that the European Union should prioritize a VAT omnibus to reduce administrative burdens and barriers in cross-border trade, especially for SMEs. She highlights three key reforms: ensuring technological neutrality in e-invoicing, aligning VAT with customs (and ultimately goods with services), and introducing favourable VAT rules for donations to support sustainability.
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Tiina Ruohola (2026) studied this question.
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