Update on the EU’s VAT proposal for Digital Age (ViDA)
VATThe ViDA package has been formally approved by the EU's ECOFIN!
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.
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8 min read
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04 Nov 2024
ECJ rules: payable VAT is reduced if obligatory payments are made to subsidise prices of medicines
VATOn 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.
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5 min read
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23 Oct 2024
ECJ explains how VAT applies on expropriation of land, ecj case law
VATThe 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.
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4 min read
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06 Sep 2024
ECJ confirms that supplies within the VAT group are disregarded
VATThe 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.
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5 min read
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15 Aug 2024
VAT of a customer country payable in EU for providers of virtual events from 2025
VATVAT rules applicable in the EU to virtual events and live-streamed activities will change from 1 January 2025. The changes will have major implications for providers of such virtual services, especially if those services are provided to final consumers
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6 min read
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24 Jul 2024
The EU reaches a consensus on two pillars of the ViDA, but not on platforms.
VATThis article provides an overview of the amended EU “VAT in the Digital Age” (ViDA) proposal made public on 19 June 2024. The last version includes slight changes compared to the previous version of 8 May 2024.
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7 min read
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10 Jul 2024
