In December 2018, the European Commission tabled a proposal that requires payment service providers to record certain information on payment transactions and submit this information to the tax authorities of EU Member States. In this article, the authors address this proposal for collecting and sharing payment information on e-commerce transactions within the European Union. Although the authors see the need for collecting this information and welcome the EU approach, the authors also identify the areas in which the proposal could be improved.
International Vat Monitor. A Global Guide to Sales Taxation
Erasmus School of Economics

Merkx, M., & Janssen, A. (2019). A New Weapon in the Fight against E-commerce VAT Fraud: Information from Payment Service Providers. International Vat Monitor. A Global Guide to Sales Taxation, 30(6). Retrieved from

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