{"id":34253,"date":"2023-04-10T08:26:26","date_gmt":"2023-04-10T08:26:26","guid":{"rendered":"https:\/\/www.qbc.gr\/?p=34253"},"modified":"2023-04-10T08:35:45","modified_gmt":"2023-04-10T08:35:45","slug":"vat-in-the-digital-age-eu-commission-proposal","status":"publish","type":"post","link":"https:\/\/www.qbc.gr\/en\/vat-in-the-digital-age-eu-commission-proposal\/","title":{"rendered":"VAT in the Digital Age: EU Commission Proposal"},"content":{"rendered":"<div class=\"wpb-content-wrapper\"><p>[vc_row][vc_column][vc_column_text]<\/p>\n<p dir=\"ltr\" data-placeholder=\"\u039c\u03b5\u03c4\u03ac\u03c6\u03c1\u03b1\u03c3\u03b7\"><img class=\"alignleft wp-image-34254 size-full\" src=\"https:\/\/www.qbc.gr\/wp-content\/uploads\/2023\/04\/VAT-in-the-Digital-Age-EU-Commission-Proposal.png\" alt=\"VAT in the Digital Age EU Commission Proposal\" width=\"1200\" height=\"630\" srcset=\"https:\/\/www.qbc.gr\/wp-content\/uploads\/2023\/04\/VAT-in-the-Digital-Age-EU-Commission-Proposal.png 1200w, https:\/\/www.qbc.gr\/wp-content\/uploads\/2023\/04\/VAT-in-the-Digital-Age-EU-Commission-Proposal-300x158.png 300w, https:\/\/www.qbc.gr\/wp-content\/uploads\/2023\/04\/VAT-in-the-Digital-Age-EU-Commission-Proposal-1024x538.png 1024w, https:\/\/www.qbc.gr\/wp-content\/uploads\/2023\/04\/VAT-in-the-Digital-Age-EU-Commission-Proposal-150x79.png 150w, https:\/\/www.qbc.gr\/wp-content\/uploads\/2023\/04\/VAT-in-the-Digital-Age-EU-Commission-Proposal-768x403.png 768w\" sizes=\"(max-width: 1200px) 100vw, 1200px\" \/><\/p>\n<div id=\"ez-toc-container\" class=\"ez-toc-v2_0_82_2 counter-hierarchy ez-toc-counter ez-toc-custom ez-toc-container-direction\">\n<p class=\"ez-toc-title\" style=\"cursor:inherit\">\u03a0\u03b5\u03c1\u03b9\u03b5\u03c7\u03cc\u03bc\u03b5\u03bd\u03b1 \u0386\u03c1\u03b8\u03c1\u03bf\u03c5<\/p>\n<label for=\"ez-toc-cssicon-toggle-item-6ab69eea63f19\" class=\"ez-toc-cssicon-toggle-label\"><span class=\"\"><span class=\"eztoc-hide\" style=\"display:none;\">Toggle<\/span><span class=\"ez-toc-icon-toggle-span\"><svg style=\"fill: #999;color:#999\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\" class=\"list-377408\" width=\"20px\" height=\"20px\" viewBox=\"0 0 24 24\" fill=\"none\"><path d=\"M6 6H4v2h2V6zm14 0H8v2h12V6zM4 11h2v2H4v-2zm16 0H8v2h12v-2zM4 16h2v2H4v-2zm16 0H8v2h12v-2z\" fill=\"currentColor\"><\/path><\/svg><svg style=\"fill: #999;color:#999\" class=\"arrow-unsorted-368013\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\" width=\"10px\" height=\"10px\" viewBox=\"0 0 24 24\" version=\"1.2\" baseProfile=\"tiny\"><path d=\"M18.2 9.3l-6.2-6.3-6.2 6.3c-.2.2-.3.4-.3.7s.1.5.3.7c.2.2.4.3.7.3h11c.3 0 .5-.1.7-.3.2-.2.3-.5.3-.7s-.1-.5-.3-.7zM5.8 14.7l6.2 6.3 6.2-6.3c.2-.2.3-.5.3-.7s-.1-.5-.3-.7c-.2-.2-.4-.3-.7-.3h-11c-.3 0-.5.1-.7.3-.2.2-.3.5-.3.7s.1.5.3.7z\"\/><\/svg><\/span><\/span><\/label><input type=\"checkbox\"  id=\"ez-toc-cssicon-toggle-item-6ab69eea63f19\"  aria-label=\"Toggle\" \/><nav><ul class='ez-toc-list ez-toc-list-level-1 ' ><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-1\" href=\"https:\/\/www.qbc.gr\/en\/vat-in-the-digital-age-eu-commission-proposal\/#VAT_in_the_Digital_Age\" >VAT in the Digital Age\u00a0<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-2\" href=\"https:\/\/www.qbc.gr\/en\/vat-in-the-digital-age-eu-commission-proposal\/#Pillar_1_Digital_Reporting_Requirements_and_Electronic_Invoicing\" >Pillar 1. Digital Reporting Requirements and Electronic Invoicing<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-3\" href=\"https:\/\/www.qbc.gr\/en\/vat-in-the-digital-age-eu-commission-proposal\/#Pillar_2_VAT_Platform_Economy\" >Pillar 2. VAT Platform Economy<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-4\" href=\"https:\/\/www.qbc.gr\/en\/vat-in-the-digital-age-eu-commission-proposal\/#Pillar_3_Single_VAT_Register\" >Pillar 3. Single VAT Register<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-5\" href=\"https:\/\/www.qbc.gr\/en\/vat-in-the-digital-age-eu-commission-proposal\/#Frequently_Asked_Questions_FAQs\" >Frequently Asked Questions (FAQs)<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-6\" href=\"https:\/\/www.qbc.gr\/en\/vat-in-the-digital-age-eu-commission-proposal\/#How_can_QBC_help_you\" >How can QBC help you?<\/a><\/li><\/ul><\/nav><\/div>\n<h2 dir=\"ltr\" data-placeholder=\"\u039c\u03b5\u03c4\u03ac\u03c6\u03c1\u03b1\u03c3\u03b7\"><span class=\"ez-toc-section\" id=\"VAT_in_the_Digital_Age\"><\/span><span style=\"color: #d4663e;\"><strong><span style=\"font-size: 16pt;\">VAT in the Digital Age\u00a0<\/span><\/strong><\/span><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p id=\"tw-target-text\" class=\"tw-data-text tw-text-large tw-ta\" dir=\"ltr\" style=\"text-align: justify;\" data-placeholder=\"\u039c\u03b5\u03c4\u03ac\u03c6\u03c1\u03b1\u03c3\u03b7\"><span class=\"Y2IQFc\" lang=\"en\" style=\"color: #000000; font-size: 14pt;\">On December 8, 2022, the European Commission announced its new legislative proposal &#8220;VAT in the Digital Age&#8221; which will contribute to the implementation of its plan to modernize the European tax system and transition to a fairer, simpler and more efficient tax system. <\/span><\/p>\n<p class=\"tw-data-text tw-text-large tw-ta\" dir=\"ltr\" style=\"text-align: justify;\" data-placeholder=\"\u039c\u03b5\u03c4\u03ac\u03c6\u03c1\u03b1\u03c3\u03b7\"><span class=\"Y2IQFc\" lang=\"en\" style=\"color: #000000; font-size: 14pt;\">The European Commission has highlighted its concerns regarding the VAT gap (learn more in the FAQs) which according to its figures in 2020 amounted to \u20ac93 billion. (more than \u20ac3 billion accounted for our country).<\/span><\/p>\n<p>[\/vc_column_text][\/vc_column][\/vc_row][vc_row][vc_column width=&#8221;1\/6&#8243;][vc_single_image image=&#8221;32837&#8243; alignment=&#8221;right&#8221;][\/vc_column][vc_column width=&#8221;5\/6&#8243;][vc_column_text]Article to read:<\/p>\n<p><a href=\"https:\/\/www.qbc.gr\/en\/debra-directive-eu-tax-incentives-for-equite-financing\/\"><span style=\"color: #005550;\"><span style=\"font-size: 18.6667px;\"><b>DEBRA Directive EU &#8211; Tax Incentives for Equity Financing<\/b><\/span><\/span><\/a>[\/vc_column_text][\/vc_column][\/vc_row][vc_row][vc_column][vc_column_text]<\/p>\n<h2 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Pillar_1_Digital_Reporting_Requirements_and_Electronic_Invoicing\"><\/span><span style=\"color: #d4663e; font-size: 16pt;\"><strong>Pillar 1. Digital Reporting Requirements and Electronic Invoicing<\/strong><\/span><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p style=\"text-align: justify;\"><span style=\"color: #000000; font-size: 14pt;\">The first pillar concerns digital reporting requirements for supplies of goods and services within the EU with near-real-time transmission of transaction data from structured electronic invoices (eInvoicing).<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"color: #005550; font-size: 14pt;\"><strong>Digital Reporting Requirements<\/strong><\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"color: #000000; font-size: 14pt;\">Starting January 1<sup>st<\/sup>, 2028, B2B transactions within the EU must be reported electronically to the tax authorities within two working days of the invoice date. In turn, the respective tax authority will channel the data into a central database that member states can use for analysis and statistical studies.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"color: #000000; font-size: 14pt;\">The company will no longer be required to submit periodic EC Sales Lists, as these will be replaced by the Digital Reporting Requirements (DRR). Also, the data to be reported should be detailed for each transaction rather than aggregated for each customer.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"color: #000000; font-size: 14pt;\">Member States will have to ensure that before January 1<sup>st<\/sup>, 2028, the existing reporting systems they use are in line with the new rules.<\/span><\/p>\n<p style=\"line-height: 150%; text-align: justify;\"><span style=\"color: #005550; font-size: 14pt;\"><b><span lang=\"EN-US\" style=\"line-height: 150%; font-family: Roboto; background: white;\">Electronic Invoices (eInvoicing)<\/span><\/b><\/span><\/p>\n<p style=\"text-align: justify; text-justify: inter-ideograph; line-height: 150%;\"><span lang=\"EN-US\" style=\"font-size: 14pt; line-height: 150%; font-family: Roboto; color: #000000; background: white;\">According to the European Commission&#8217;s timetable, the proposals on eInvoices are divided into two phases:<\/span><\/p>\n<p style=\"line-height: 150%; margin: 0cm 0cm 8pt; text-align: justify;\"><span style=\"color: #000000; font-size: 14pt;\"><u><span lang=\"EN-US\" style=\"line-height: 150%; font-family: Roboto; background: white;\">Phase 1<\/span><\/u><\/span><\/p>\n<p style=\"text-align: justify; text-justify: inter-ideograph; line-height: 150%; margin: 0cm 0cm 8.0pt 0cm;\"><span lang=\"EN-US\" style=\"font-size: 14pt; line-height: 150%; font-family: Roboto; color: #000000; background: white;\">With effect from January 1<sup>st<\/sup>, 2024, Member States will be able to require businesses to issue invoices electronically, without further approval from the EU. The eInvoice must in this case comply with the European electronic invoicing formats. It cannot be subject to any prior validation (by the tax authorities) and\/or acceptance by the customer. Member States that have already implemented a specific eInvoicing regime may continue this regime until January 1<sup>st<\/sup>, 2028.<\/span><\/p>\n<p style=\"line-height: 150%; text-align: justify;\"><span style=\"color: #000000; font-size: 14pt;\"><u><span lang=\"EN-US\" style=\"line-height: 150%; font-family: Roboto; background: white;\">Phase 2<\/span><\/u><\/span><\/p>\n<p style=\"text-align: justify; text-justify: inter-ideograph; line-height: 150%; margin: 0cm 0cm 8.0pt 0cm;\"><span lang=\"EN-US\" style=\"font-size: 14pt; line-height: 150%; font-family: Roboto; color: #000000; background: white;\">Starting January 1<sup>st<\/sup>, 2028, eInvoicing will be a default option for business-to-business (B2B) transactions within the EU. Also, eInvoices should be issued within two working days.<\/span><\/p>\n<p>[\/vc_column_text][\/vc_column][\/vc_row][vc_row][vc_column width=&#8221;1\/6&#8243;][vc_single_image image=&#8221;32837&#8243; alignment=&#8221;right&#8221;][\/vc_column][vc_column width=&#8221;5\/6&#8243;][vc_column_text]Article to read:<\/p>\n<p><a href=\"https:\/\/www.qbc.gr\/en\/shell-companies-in-the-eu-fighting-tax-evasion\/\"><span style=\"color: #005550;\"><span style=\"font-size: 18.6667px;\"><b>Shell Companies in the EU &#8211; Fighting Tax Evasion<\/b><\/span><\/span><\/a>[\/vc_column_text][\/vc_column][\/vc_row][vc_row][vc_column][vc_column_text]<\/p>\n<h2 style=\"line-height: 150%; text-align: justify;\"><span class=\"ez-toc-section\" id=\"Pillar_2_VAT_Platform_Economy\"><\/span><span style=\"color: #d4663e; font-size: 16pt;\"><b><span lang=\"EN-US\" style=\"font-family: Roboto; background: white;\">Pillar 2. VAT Platform Economy<\/span><\/b><\/span><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p style=\"text-align: justify; text-justify: inter-ideograph; line-height: 150%; margin: 0cm 0cm 8.0pt 0cm;\"><span lang=\"EN-US\" style=\"font-size: 14pt; line-height: 150%; font-family: Roboto; color: #000000; background: white;\">The second pillar introduces new VAT rules to address the challenges of the Platform Economy, e.g. ensuring the fair taxation of both online and traditional financial transactions, as well as ensuring that Member States adopt a uniform approach to the application of VAT rules in relation to the provider, nature and place of supply of services and reporting based on divergent and evolving business models.<\/span><\/p>\n<p style=\"text-align: justify; text-justify: inter-ideograph; line-height: 150%;\"><span lang=\"EN-US\" style=\"font-size: 14pt; line-height: 150%; font-family: Roboto; color: #000000; background: white;\">Specifically, from January 1<sup>st<\/sup>, 2025, the regulations regarding deemed suppliers are being extended with the aim of solving existing inequalities and problems related to VAT.<\/span><\/p>\n<p style=\"text-align: justify; text-justify: inter-ideograph; line-height: 150%; margin: 0cm 0cm 8.0pt 0cm;\"><span style=\"color: #005550;\"><strong><span lang=\"EN-US\" style=\"font-size: 14pt; line-height: 150%; font-family: Roboto; background: white;\">Deemed providers of accommodation rental and passenger transportation services through online marketplaces\/platforms.<\/span><\/strong><\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"color: #000000; font-size: 14pt;\">In addition, the status of the deemed supplier will also be extended to the sectors of short-term (up to 45 days) accommodation rental and passenger transport services in the platform economy, in cases where the said supplier does not charge VAT, for example, because it is a non-taxable person (e.g., private person) or because he makes use of the VAT exemption (e.g., small company).<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"color: #005550;\"><strong><span style=\"font-size: 14pt;\">Mandatory use of the IOSS system by platforms considered suppliers for imports of consumer goods.<\/span><\/strong><\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"color: #000000; font-size: 14pt;\">Furthermore, the use of the existing IOSS system will be mandatory for online marketplaces\/platforms that facilitate, as deemed suppliers, the conduct of remote sales of imported goods.<\/span><\/p>\n<p>[\/vc_column_text][\/vc_column][\/vc_row][vc_row][vc_column][vc_column_text]<\/p>\n<h2 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Pillar_3_Single_VAT_Register\"><\/span><span style=\"color: #d4663e; font-size: 16pt;\"><strong>Pillar 3. Single VAT Register<\/strong><\/span><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p style=\"text-align: justify;\"><span style=\"color: #000000; font-size: 14pt;\">The main objective of the third pillar of the initiative is to eliminate the need for registration in multiple VAT registers through the One Stop Shop service, as well as to improve its operation for the declaration and payment of VAT due to distance sales of goods.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"color: #000000; font-size: 14pt;\">Specifically, the implementation of the initiative will offer companies operating in the EU the opportunity to be registered in a member state and pay VAT there. In this way, the process will be simplified for all companies involved in the e-commerce value chain, as their obligations to achieve tax compliance are reduced.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"color: #000000; font-size: 14pt;\">In addition, new rules will come into effect from January 1<sup>st<\/sup>, 2025, aimed at limiting situations where companies are forced to register in Member States where they are not established.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"color: #000000; font-size: 14pt;\">Among other things, the new rules concern:<\/span><\/p>\n<ul>\n<li style=\"text-align: justify;\"><span style=\"color: #000000; font-size: 14pt;\">extending the existing OSS (Union scheme) to also cover supplies of goods with installation or assembly, goods on board ships, aircraft, trains, supplies of natural gas, electricity, heating, and cooling, as well as domestic supplies of goods,<\/span><\/li>\n<li style=\"text-align: justify;\"><span style=\"color: #000000; font-size: 14pt;\">the extension of the existing non-Union scheme to also cover the provision of services to consumers within the European Union by taxable persons established outside the European Union,<\/span><\/li>\n<li style=\"text-align: justify;\"><span style=\"color: #000000; font-size: 14pt;\">the extension of the deemed supplier rule to also cover all intra-EU deliveries of goods facilitated by online markets\/platforms, regardless of where the deemed supplier is established and regardless of the status of the buyer. In addition, a deemed supplier rule will apply to certain transfers of own goods facilitated through an electronic interface. This will further ease VAT obligations for EU sellers leveraging sales through online platforms,<\/span><\/li>\n<li style=\"text-align: justify;\"><span style=\"color: #000000; font-size: 14pt;\">the mandatory use of the Import One Stop Scheme (IOSS) for online marketplaces\/platforms (deemed suppliers) that facilitate sales of imported goods.<\/span><\/li>\n<\/ul>\n<p>[\/vc_column_text][\/vc_column][\/vc_row][vc_row][vc_column width=&#8221;1\/6&#8243;][vc_single_image image=&#8221;32837&#8243; alignment=&#8221;right&#8221;][\/vc_column][vc_column width=&#8221;5\/6&#8243;][vc_column_text]Article to read:<\/p>\n<p><a href=\"https:\/\/www.qbc.gr\/en\/tax-incentives-for-patent-development\/\"><span style=\"color: #005550;\"><span style=\"font-size: 18.6667px;\"><b>Tax Incentives for Patent Development<\/b><\/span><\/span><\/a>[\/vc_column_text][\/vc_column][\/vc_row][vc_row][vc_column][vc_column_text]<\/p>\n<h2><span class=\"ez-toc-section\" id=\"Frequently_Asked_Questions_FAQs\"><\/span><span style=\"color: #005550; font-size: 16pt;\"><b>Frequently Asked Questions (FAQs)<\/b><\/span><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p>[\/vc_column_text][\/vc_column][\/vc_row][vc_row][vc_column][vc_toggle title=&#8221;What is the VAT Gap&#8221; style=&#8221;square_outline&#8221;]<\/p>\n<p style=\"text-align: justify;\"><span style=\"font-size: 12pt; color: #000000;\">The VAT Gap is the difference between the expected tax revenues of the EU and the tax revenues collected.<\/span><\/p>\n<p>[\/vc_toggle][vc_toggle title=&#8221;What causes the VAT Gap&#8221; style=&#8221;square_outline&#8221;]<\/p>\n<p style=\"text-align: justify;\"><span style=\"color: #000000;\">The VAT Gap is caused for a multitude of reasons, including fraud, VAT avoidance, optimization practices, corporate bankruptcies, corporate insolvency and miscalculations and administrative errors.<\/span><\/p>\n<p>[\/vc_toggle][vc_toggle title=&#8221;\u0397ow the European Commission aims to shrink the VAT Gap&#8221; style=&#8221;square_outline&#8221;]<\/p>\n<p style=\"text-align: justify;\"><span style=\"color: #000000;\">The European Commission with its new &#8220;VAT Gap Initiative&#8221; will strengthen the sharing of ideas between Member States and the adoption of more effective practices, as well as in conjunction with the &#8220;VAT in the Digital Age&#8221; initiative will modernize the VAT collection and significantly reduce the VAT Gap.<\/span><\/p>\n<p>[\/vc_toggle][\/vc_column][\/vc_row][vc_row][vc_column width=&#8221;1\/6&#8243;][vc_single_image image=&#8221;32837&#8243; alignment=&#8221;right&#8221;][\/vc_column][vc_column width=&#8221;5\/6&#8243;][vc_column_text]Article to read:<\/p>\n<p><a href=\"https:\/\/www.qbc.gr\/en\/accounting-outsourcing-and-supervision-why-are-they-the-new-norm\/\"><span style=\"color: #005550;\"><span style=\"font-size: 18.6667px;\"><b>Accounting Outsourcing &amp; Supervision Services &#8211; Why are they the new norm?<\/b><\/span><\/span><\/a>[\/vc_column_text][\/vc_column][\/vc_row][vc_row][vc_column][vc_column_text]<\/p>\n<h2><span class=\"ez-toc-section\" id=\"How_can_QBC_help_you\"><\/span><strong><span style=\"color: #d4663e; font-size: 16pt;\">How can QBC help you?<\/span><\/strong><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p style=\"text-align: justify;\"><span style=\"color: #000000; font-size: 14pt;\">Following the latest developments in tax legislation and having the necessary know-how, <\/span><span style=\"font-size: 14pt; color: #005550;\"><strong>QBC Tax Consultants<\/strong><\/span><span style=\"color: #000000; font-size: 14pt;\"> are at your side to help you achieve\u00a0<\/span><span style=\"color: #000000; font-size: 14pt;\"><span style=\"color: #005550;\"><strong>maximum tax compliance and benefit<\/strong><\/span> for your business.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"color: #000000; font-size: 14pt;\">Through <span style=\"color: #005550;\"><strong>accounting outsourcing and supervision services<\/strong><\/span>, QBC supports businesses in evaluating and restructuring their existing accounting systems to make them more efficient and effective.<\/span><\/p>\n<p>[\/vc_column_text][\/vc_column][\/vc_row][vc_row][vc_column][vc_empty_space height=&#8221;30px&#8221;][vc_column_text]<\/p>\n<div id=\"vc_row-63f4b7a5eafdb\" class=\"vc_row wpb_row vc_row-fluid\">\n<div class=\"wpb_column vc_column_container vc_col-sm-12\">\n<div class=\"vc_column-inner \">\n<div class=\"wpb_wrapper\">\n<div class=\"wpb_text_column wpb_content_element \">\n<div class=\"wpb_wrapper\">\n<p style=\"text-align: justify;\"><span style=\"font-size: 14pt; color: #000000;\">For more information on corporate tax and accounting, you can contact us by phone at 216 900 7576 or submit a contact request and one of our Consultants will serve you immediately.<\/span><\/p>\n<\/div>\n<\/div>\n<\/div>\n<\/div>\n<\/div>\n<\/div>\n<div 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