On this page you find our most recent insights about ViDA.
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.
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.
From January 1, 2025, the regulations regarding correcting VAT returns will change. Have you declared too little VAT (or too much)? Then you are required to correct this within eight weeks of discovery with a supplementary VAT Return.
The Dutch Ministry of Finance published on 10 December 2024 two policy decisions nr. 2024-13975 and nr. 2024-13987 about holding companies' deduction rights and the inclusion of holding companies in the VAT group.
The ViDA package has been formally approved by the EU's ECOFIN!
On 12 September 2024, the Court of Justice of the European Union (ECJ) gave its decision in Case C-248/23 stating that a business which must pay to the state insurer a portion of its revenue obtained from its sales of medicines, may reduce its taxable amount by these payments.
The Court of Justice of the European Union (ECJ) has explained how VAT applies on land transfer by reason of a public authority decision (Case C-182/23, Makowit). From the ECJ decision it follows that it is important whether the assets are acquired as business or private assets to determine their VAT treatment. It is not required that the assets are already taken into use by the business at the moment of expropriation but rather what their intended use is.
The Court of Justice of the European Union (ECJ) has explained how VAT applies to supplies between members of a VAT group. It confirms that supplies within the VAT group are not subject to VAT.
