• Implementation plans and monitoring, evaluation and reporting arrangements

The VAT Committee, an advisory committee on VAT issues in which representatives of all Member States participate and which is chaired by Commission officials from the Directorate General Taxation and Customs Union (DG TAXUD), will monitor the implementation of the VAT in the Digital Age initiative, and discuss and clarify possible interpretation issues between Member States regarding the new legislation.

The Standing Committee on Administrative Cooperation (SCAC) will deal with all possible issues regarding administrative co-operation between Member States resulting from the new provisions covered in this legislative package. In case new legislative developments are required, the GFV and the VEG may be further consulted.

In addition, the Commission and the Member States will monitor and evaluate whether this initiative is functioning properly and the extent to which its objectives have been achieved based on the indicators set out in Section 4 of the impact assessment accompanying this proposal.

• Explanatory documents (for directives)

The proposal does require explanatory documents on the transposition.

• Detailed explanation of the specific provisions of the proposal

Platforms: Articles 28a, 46a, 135 (3), 136b, 172a, 242a, 306