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The European Parliament’s Committee on Economic and Monetary Affairs (ECON) announced two reports in the form of the Draft European Parliament Legislative Resolution consisting of 251 amendment suggestions to the European Commission’s VAT in the digital age (ViDA) proposal. The second Draft Report announced on 20 June 2023, is the finalized version of the first Draft Report and consists of amendments 88 – 251. The suggested amendments below are limited to the e-invoicing and digital reporting requirements. These amendment suggestions will be reviewed by the European Commission. General suggestions Setting a minimum threshold for being qualified as...