I’m not an expert, but it sounds like you have to detail every expense made with a 1099. That is impossible to comply with and impossible to account for by the gov’t.
Which was what made the BP go up, The CPA would have to maintain the paper trail or check them for the clients and the small business owner would have to keep them and organize them.
But IMHO this smells of a EURO-VAT since they tack on something along the way something is done or made.