ViDA and Slovakia's Path: Why Start with Domestic Trade?
The EU's cross-border reporting timetable and Slovakia's earlier domestic regime are related but distinct policy choices.
Read article →The VAT Control Statement Already Exists: What More Will the New Data Collection Deliver?
Compare existing VAT reporting with e-invoice reporting by timing, coverage and detail, and require evidence of incremental value.
Read article →Televisions, Washing Machines and Services under Contract: What an Invoice Proves—and What It Does Not
Structured invoices improve records and matching, but tax evidence still requires context about delivery, business use and the substance of a transaction.
Read article →Rules First, Oversight Second: Can We Change the Mechanism of Tax Fraud Itself?
Why tax reform should examine opportunities for fraud before adding surveillance, without promising a fraud-proof system.
Read article →Wider Reverse Charge: Options for Limiting Carousel Fraud and Freeing Liquidity
A case for investigating wider VAT reverse charge, with explicit limits on cash-flow claims and legal feasibility.
Read article →