The European Commission published its report on VAT in the Digital Age on 21 July 2022, which is broken down into five parts, including an executive summary and four volumes summarized as follows: Volume 1, Digital Reporting Requirements This part of the Study covers 'Digital Reporting Requirements', that is any obligation for VAT taxable persons to periodically or continuously submit data in a digital way on all (most of) their transactions, including by means of mandatory e-invoicing, to the tax authority. As of September 2021, 12 EU Member States have introduced a Digital Reporting Requirement, with positive net impacts, as...