This articles gives an overview of VAT for the digital age (ViDA) package agreed by the EU in the end of the 2024. Those new rules mark an important step to more uniform digitized VAT system in the EU.
ViDA in short
On March 11, 2025, the EU formally adopted the ViDA package. The ViDA marks an important step to digitized VAT system in the EU. ViDA will change VAT compliance of businesses operating in the EU. It contains from three main parts.
- E-invoicing and real-time reporting
Most importantly, e-invoicing becomes the new standard for intra-EU transactions from 2030. Furthermore, businesses will need to report their intra-EU transactions in real time to the authorities. - Extension of OSS – towards a single EU VAT registration
The extension of the One-Stop-Shop (OSS) aims reducing of the VAT registration obligations for businesses in various EU countries and possibility to report movement of goods within the EU via a single VAT registration. - Extended obligations for certain platforms
EU countries must start applying the platform fiction or so-called ‘deemed supplier rule’ to sales of non-VAT-registered sellers of short-term accommodation and road transport via platforms from 1 January 2030.
Are you involved in cross-border trade and digital services? If so, European Commission's ViDA proposal could have a significant impact on your business. Want to know more about how to prepare yourself for the future? On this page you will find our latest articles about ViDA.
VAT
What ViDA means for your business?
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7 min read
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25 Feb 2025
VAT
ViDA: digital reporting based on e-invoicing
On 8 December 2022, the European Commission made public its “VAT in the Digital Age” (ViDA) proposal.
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6 min read
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26 Feb 2025
VAT
ViDA – extension of OSS
On 8 December 2022, the European Commission made public its “VAT in the Digital Age” (ViDA) proposal. It contains ambitious VAT reforms,
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5 min read
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26 Feb 2025
VAT
ViDA – new VAT rules for platform economy and e-commerce
On 8 December 2022, the European Commission made public its “VAT in the Digital Age” (ViDA) proposal. It contains ambitious VAT reforms.
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2 min read
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25 Feb 2025
Tax
VAT and intragroup transactions: important developments
Intragroup transactions continue to attract increasing attention from tax authorities, particularly regarding the VAT impact of transfer pricing (TP) adjustments. Because the EU does not provide specific and uniform rules for the VAT treatment of such adjustments, questions often arise in practice.
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8 min read
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11 Feb 2026
Tax
ECJ clarifies VAT Treatment of online platforms in XYRALITY GmbH
On 9 October 2025, the ECJ delivered its decision in Finanzamt Hamburg-Altona v XYRALITY GmbH (C-101/24). The case concerns the VAT treatment of digital services provided through an app store and the applicability of Article 28 of the EU VAT Directive 2006/112/EC (VD) (a so-called ‘commissionaire fiction’) to the supply of in-app purchases.
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6 min read
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29 Oct 2025
