Policy analysis finds single VAT registration reduces compliance burdens for cross-border EU trade, indicating key legal restrictions still prevent a unified EU-wide registration system.
In this Column, the author argues that while single VAT registration (SVR) under ViDA will reduce some VAT registration obligations and simplify cross-border compliance, its impact is limited by important restrictions in the VAT Directive. As a result, SVR is a useful improvement, but it does not yet deliver a true “one VAT number for the EU” system.
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Luc Dhont (2026) studied this question.
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