ECJ: Indirect customs representative is not jointly liable for import VAT
VATCase C-714/20 of the Court of Justice of the EU (ECJ) is of particular interest to forwarding agents.
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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11 min read
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16 Jun 2022
EU VAT changes for virtual events
VATThe European Council has amended the EU VAT Directive relating to the place of supply for virtual events.
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5 min read
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31 May 2022
Simplify your VAT when selling B2C via The Netherlands
VATMost goods imported into the Netherlands from outside the EU are subject to VAT. The VAT will have to be paid by the importer at the time of clearing goods into the EU.
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6 min read
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25 Apr 2022
Take advantage of deferring import VAT in the Netherlands
VATCustoms duty is levied across the EU at the place where goods are cleared into ‘free circulation’ in the EU. Once duty (if applicable) and VAT has been paid by the importer, the goods are in free circulation and they can then be released for use in the EU market.
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6 min read
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25 Apr 2022
Possibilities to optimise your Dutch VAT if you are in B2B trade
VATIn most of EU countries acting as an ‘Importer of Record’ means that you will have to register for VAT, charge VAT on sales and submit VAT returns.
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5 min read
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25 Apr 2022
