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ViDA Pillar 1: Digital Reporting Requirements (DRR): Can the Digital Reporting Requirements (DRR) Tackle VAT fraud?

e-Presentation by Christian Amand


Foto: ViDA Pillar 1: Digital Reporting Requirements (DRR): Can the Digital Reporting Requirements (DRR) Tackle VAT fraud?.


année: 2023


In his e-presentation, Christian Amand discusses the European Commission’s pillar 1 of the VAT in the Digital Age proposal (ViDA) to impose the general use of e-invoicing as well as digital reporting requirements for intra-Community transactions, allegedly with a view to tackling VAT fraud and prevent fragmentation in the internal market. He explains why, in his opinion, the proposed rules are likely to miss their target to close opportunities for VAT fraud and wonders why simpler and more effective alternative solutions have no longer been considered by the European Commission.


Christian Amand, Tax Lawyer, Xirius, Brussels; former Chairman of the VAT and Indirect Taxation Group of the Confédération Fiscale Européenne (CFE).


  • Video presentation
  • Audio podcast version
  • Duration: 41 minutes
  • Links to all relevant sources of law
  • Access for 12 months after purchase
  • Includes standard version and certified version eligible for CPD points

Filmed at ERA's Annual Conference on European VAT Law, Trier/Online, 23 - 24 November 2023.

Technical requirements

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To obtain immediate access to this e-presentation, please pay by credit card. You can also pay by invoice (bank transfer) but access will only be granted when payment has been received. For multiple registrations, please click here.

Certified Version eligible for CPD points

This version requires you to view the full e-presentation and to take a short quiz at the end. A certificate can then be issued entitling you to CPD points in selected jurisdictions.

If you would like to claim a certificate please send your request to

Domaine de droit: Tax Law

Langue: English

Article-numéro: 123P75

Prix: 20 EUR

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Daniel Gärtner
Chargé de projets et Senior Lawyer - Droit privé
téléphone: +49 (0)651 937 37 111
téléfax: +49 (0)651 937 37 773
Foto: Daniel Gärtner.






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