VAT in the Digital Age

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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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The importance for VAT for identifying your customers or sellers

VAT

The European Court of Justice (ECJ) ruled that it is important to identify your sellers or customers, so you can identify if you are entitled to either a VAT deduction on your purchases, or a VAT exemption on your sales. Furthermore, the Dutch Supreme Court ruled that a seller is required to identify its customers, to be able to apply a reverse charge on its sales.

Aiki Kuldkepp

| 4 min read | 10 Apr 2024

ECJ clarifies: interest on overpaid VAT

VAT

The European Court of Justice (ECJ) recently clarified when businesses can start earning interest on VAT refunds delayed by tax authorities.

| 4 min read | 27 Mar 2024

EU VAT developments for online events

VAT online events

The Court of Justice of the European Union (ECJ) has decided that organizing live streamed interactive sessions, is not subject to VAT of the country where the event takes place. VAT of a customer country will apply to virtual events and livestreaming from the 1st of January 2025.

Aiki Kuldkepp

| 5 min read | 29 Jan 2024

CJEU clarifies concept of fixed establishment

Fixed establishment

The Court of Justice of the EU (CJEU) has recently further clarified the concept of a fixed establishment (FE) for VAT purposes in its important decision in the case C-333/20 (Cabot Plastics Belgium SA). On 29 June 2023, the CJEU held that a toll manufacturer in Belgium acting under an exclusive contract did not constitute an FE for its affiliated Swiss principal.

Aiki Kuldkepp

| 5 min read | 07 Jul 2023

Major EU reforms for customs and import VAT in the pipeline

VAT

On the 17th of May 2023, the European Commission put forward the proposals for the reform of the EU Customs Union (‘EU Customs Reform’) to be implemented step-by-step starting in 2028.

Aiki Kuldkepp

| 8 min read | 23 Jun 2023

The European Commission proposes ambitious VAT reforms

VAT

On 8 December 2022, the European Commission made public its “VAT in the Digital Age” (ViDA) proposal.

Aiki Kuldkepp

| 10 min read | 26 Jan 2023

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ViDA: Vat in the Digital Age

ViDA in short

The importance for VAT for identifying your customers or sellers

ECJ clarifies: interest on overpaid VAT

EU VAT developments for online events

CJEU clarifies concept of fixed establishment

Major EU reforms for customs and import VAT in the pipeline

The European Commission proposes ambitious VAT reforms

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ViDA: Vat in the Digital Age

ViDA in short

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