On 20 January 2022, the European Commission launched a consultation on its VAT in the Digital Age initiative. This includes a call for evidence for an impact assessment that runs from 20 January to 17 February 2022. The objective of the initiative is to ensure the proper functioning of the single market, to reduce compliance costs for businesses, and to protect the financial and economic interests of the EU and its Member States by combating VAT fraud and ensuring tax equality and neutrality…