Technology: A Key to Solve VAT Fraud? Madeleine Merkx & Naomie Verbaan

Madeleine Merkx ^[1] ; Naomie Verbaan
1. [1] Erasmus University Rotterdam
  
  Erasmus University Rotterdam
  
  Países Bajos
Localización: EC tax review, ISSN 0928-2750, Vol. 28, Nº. 6, 2019, págs. 300-306
Idioma: inglés
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Resumen
- This article is a follow up on a previous article from the same authors. In that article the authors concluded that keeping the current system for intra EU trade between businesses and addressing VAT fraud by using technological solutions may be the best way forward. In this article the authors address potential technological solutions that can help to solve the issue of VAT fraud. The technical solutions that are addressed are: split payment, blockchain technology, real time reporting and SAF-T. All these solutions have or are being considered by some EU Member States or even the European Commission