The basics – Policy papers issued by the European Commission
- EU ViDA (VAT in the Digital Age) – Proposed Changes to the EU VAT Directive 2006/112/EC
- EU ViDA (VAT in the Digital Age) – Proposed Changes to the Implementing Regulation 282/2011
- EU ViDA (VAT in the Digital Age) – Website European Commission
- ViDA: Consultation of the Commission extended till April 4, 2023
- UK Policy paper: Explanatory Memorandum on EU directive 2006/112/EC (COM(2022)701)
- UK Policy paper: Explanatory Memorandum on EU regulation 282/2011 (COM(2022)704)
- UK Policy paper: Explanatory Memorandum on EU regulation 904/2010 (COM(2022)703)
Changes to EU VAT Directive 2006/112/EC – Old vs New
- ViDA: EU VAT Directive 2006/112/EC – Old. vs new articles & updated version of the Directive
- ViDA: EU VAT Directive 2006/112/EC with all changes (2024 – 2028)
- ViDA: EU VAT Directive 2006/112/EC with the changes per Jan 1, 2024
Timetable
- EU VAT in the Digital Age timetable 2023 to 2028
- EU VAT in the Digital Age ViDA timetable update
- ViDA proposals available in all languages in the week of Feb 6, 2023 – Consultation period extended till at least April 1, 2023
- ViDA proposals still only available in English – eight-week feedback period is (continuously) being extended
The Three pillars ….
DRR
- EU EC Sales List replaced by Digital Reporting Requirements 2028 – VAT in the Digital Age
- EU e-invoicing legal barriers to be cleared 2028 – VAT in the Digital Age (ViDA)
- EU rejects pre-clearance e-invoicing – VAT in the Digital Age
- EU structured e-invoices mandated 2028 intra-community supplies
- Europe accelerates mandatory digital invoicing
- The European e-invoice, what the EU Commission’s proposed package of changes has to say
- VAT in the Digital Age – The rise and rise of einvoicing in the EU
- VAT in the Digital Age (Part 3): digital reporting requirements and mandatory e-invoicing
- VAT in the Digital Age (ViDA): DRRs and eInvoicing
- VAT in the Digital Age: Digital reporting and E-invoicing
- VAT in the Digital Age: Mandatory e-reporting and e-invoicing for EU Intra-Community Transactions
- VAT in the digital age: Proposal for digital reporting requirements and e-invoicing
- ViDA – The European Union promotes B2B electronic invoicing (Edicom)
- ViDA: digital reporting based on e-invoicing
- ViDA: Digital Reporting Requirements: EU Commission Proposals
Platform Economy
- EU marketplace deemed supplier for EU sellers VAT 2025
- EU Platform Economy 2025 deemed supplier – VAT in the Digital Age
- VAT in the Digital Age (ViDA): Platform Economy Update
- VAT in the Digital Age: Platform economy and e-commerce changes
- VAT in the Digital Age: The Platform economy
- VAT in the digital age: the platform or sharing economy
- VAT in the Digital Age: VAT treatment of the platform economy
- VAT life. First part. VAT and collaborative economy
- ViDA: Platform economy: main changes for accommodation and passenger transport
E-Commerce/(I)OSS/Single EU VAT Registration
- EU Import One-Stop Shop IOSS mandated for marketplaces 2025 – VAT in the Digital Age
- Today: Single VAT Registration Roundtable by Ecommerce Europe
- VAT in the Digital Age (Part 2): “Single VAT Registration” to avoid foreign registrations
- VAT in the Digital Age (ViDA): Single VAT registration
- ViDA: EU VAT Registrations – New Special Scheme for transfers of own goods, Extension OSS
- EU Single VAT registration 2025 – VAT in the Digital Age
Read our Analysis & Impact on business processes
ViDA – Analyzed
- ViDA Analyzed – Part 1: E-invoicing will be the general rule for the issuance of invoices – Legal basis
- ViDA Analyzed – Part 2: 2 days deadline for the issuance of invoices on intra-Community supplies
- ViDA Analyzed – Part 3: Elimination of the possibility to issue summary invoices
- ViDA Analyzed – Part 4: Content of invoice – More data elements added to allow automation of process reporting (Art. 226)
- ViDA Analyzed – Part 5: Call-Off Simplification (Art. 17a) introduced via the Quick Fixes will cease to exist
- ViDA Analyzed – Part 6: Digital reporting system for intra-Community transactions: Articles 262 to 271
- ViDA Analyzed – Part 7: Digital reporting system for supplies of goods and services for consideration carried out within the territory of one Member…
- ViDA Analyzed – Part 8: Platform economy: Deemed supplier regime for short-term accommodation rental and passenger transport
- ViDA Analyzed – Part 9: Single VAT Registration (SVR) and improvements to the existing e-commerce rules and the margin scheme
- ViDA Analyzed – Part 10: Member States should allow ”Domestic reverse-charge” (Art. 194)
- ViDA Analyzed – Part 11: What needs to be reported under ”Digital Reporting Requirements” compared to Art. 226 of the Directive
ViDA – Impact on business processes
- ViDA – Impact on business processes – Part 1: End of the Quick Fix on Call-off simplification, start of Special Scheme for transfer of own goods
- ViDA – Impact on business processes – Part 2: Recipient should be able to accept E-invoices, Member States may make it mandatory to issue…
- ViDA – Impact on business processes – Part 3: Member States ”Shall Allow” ”Domestic Reverse Charge” as of Jan 1, 2025 (Art. 194)
- ViDA – Impact on business processes – Part 4: Invoices SHALL be issued in a structured electronic format if subject to Digital Reporting Requirements as of…
- ViDA – Impact on business processes – Part 5: E-Invoices subject to DRR shall be issued no later than 2 working days following the chargeable event…
- ViDA – Impact on business processes – Part 6: Elimination of the possibility to issue summary invoices (art. 223) as of Jan 1, 2028
- ViDA – Impact on business processes – Part 7: Content of the invoices (art. 226), 3 new data points as of Jan 1, 2028
- ViDA – Impact on business processes – Part 8: Digital Reporting Requirements to be filed electronically two days after date of the issuance of the…
- ViDA – Impact on business processes – Part 9: After Jan 1, 2028, Member States MAY have the option to implement E-Reporting for domestic…
- ViDA – Impact on business processes – Part 10: DRR is to be issued by both the supplier and the customer as of Jan 1, 2028
- ViDA – Impact on business processes – Part 11: Clearance systems can only be applied up to 1 January 2028, ensuring the convergence with the EU digital…
- ViDA – Impact on business processes – Part 12: Definition of an European Standard of Electronic Invoice (Art. 218)
Countries already taking initiative on ViDA
Denmark
- Consultation on ”VAT in the Digital Age” (ViDA)
- Denmark Opens Public Consultation on EU VAT in the Digital Age Initiative
- VAT in the Digital Age Initiative Proposal for EU (Denmark consultation)
Finland
- Finland becomes the first Member State to formally accommodate the ViDA initiative
- Finland Submits Letter Incorporating New EU VAT Directives for Digital Age
- Finland’s view on ViDA
Sweden
- Swedish EU Council Presidency unveils its priorities
- Skatteverket: Major changes await in the area of VAT in the EU
- Swedish Presidency of the Council of the European Union Sets Out Priorities
- Memorandum on proposed amendments to VAT EU Directive for Digital Age
- Sweden Aims To Start EU Discussion On VAT Changes
- Swedish business organization reaction to ViDA
- Swedish business organization reaction to ViDA (focus on summary invoicing)
- Swedish ViDA factual memorandum
UK assessing impact of ViDA
- EU’s VAT in the digital age: implications for the UK
- UK Northern Ireland Brexit complexities on EU VAT in the Digital Age
- Proposed VAT reforms for digital good/services in the EU and how this may impact Northern Ireland
Policy & lobbying
- What we hear as feedback to the ViDA proposal (feedback due April 4, 2023)
- Business Europe – VAT in the Digital Age: what it needs to be successful
- ViDA comments, what are your thoughts?
Selected topics
Domestic Reverse-Charge (Art. 194)
Summary Invoicing
Call-Off Stock
Webinar/Events
- Sovos recorded webinar: VAT in the Digital Age: Update on the European Commission’s Digital Reporting Requirements Announcement
- VAT in the Digital Age | Season 3 Episode 1 | TBI Expert View
- Madrid VAT Forum 2023 – 9th February 2023 (online event)
Other
- VAT in the digital age: towards an obligation of e-invoicing and abolition of the VAT return?
- VATConsult Newsletter – December 2022
- VAT trends 2023 in Europe
- An EU VAT System Fit for the Digital Age? The Reform Proposals (Part 1)
- An EU VAT System Fit for the Digital Age? The Reform Proposals (Part 2)
- Digital VAT: Mandatory e-Reporting and e-Invoicing for EU
- Draft VIDA Directive: further VAT simplifications and clarifications in perspective
- Embracing the digital transition to help fight VAT fraud and support EU businesses
- EU definitive VAT system lives?
- EU VAT in the Digital Age (ViDA) Reforms
- EU VAT in the Digital Age ViDA adopted by EC
- EU VAT in the Digital Age: major tax and legal implications for businesses
- EU VAT reforms tracker
- EU’s VAT in the Digital Age: what can we expect between 2025 and 2028?
- European Commission proposes measures to bring VAT into the Digital Age
- European Commission Proposes Measures to Improve VAT System in the Digital Age
- European Commission publishes proposals for VAT in the Digital Age
- European Commission publishes the “VAT in the Digital Age” package
- European Commission publishes VAT in the Digital Age proposals
- European Commission releases first look at EU VAT regime changes
- January 2023: E-Invoicing & VAT compliance updates
- KPMG VAT in the digital age (ViDA) report
- Main Reforms of EU VAT Regime
- Marosa: VAT in the Digital Age
- Memorandum on proposed amendments to VAT EU Directive for Digital Age
- Modernising the EU’s VAT system by embracing the digital transition
- Package of EU VAT changes in the Digital Age part 2
- Package of EU VAT changes in the Digital Age part 3
- Ryan VAT News from the European Union
- The EU’s fight against VAT carousels will be heavily digital
- VAT adapts to the digital age thanks to the VIDA directive!
- VAT in the Digital Age
- VAT in the Digital Age (“ViDA”) – EU Commission announces major VAT reforms
- VAT in the Digital Age (“ViDA”) – The digital future of VAT
- VAT in the Digital Age (ViDA)
- VAT in the Digital Age (ViDA) – A revolution is underway
- VAT in the Digital Age (ViDA) is around the corner: what should we expect?
- VAT in the Digital Age (ViDA) KPMG summary
- Vat in the Digital Age (ViDA) Proposal Published
- VAT in the Digital Age (ViDA): Key Takeaways
- VAT in the Digital Age proposal issued to modernize the EU VAT system
- VAT in the Digital Age proposals
- VAT in the Digital Age Proposals Published by the European Commission
- VAT in the digital age, summary of EU published legislative proposals
- VAT in the Digital Age: European Commission proposes major changes (Baker Tilly)
- VAT in the Digital Age: Learn about the EC’s proposals and how they will impact your business
- VAT in the Digital Age: new rules proposed
- VAT in the Digital Age: what does the biggest VAT reform of this century entail?
- VAT in the Digital Age: What You Need to Know
- VAT Life. Second part. Towards a single Community VAT register
- VAT TV: VAT in the Digital Age unpacked
- ViDA – The European Commission announces proposals for new VAT regime
- ViDA: Changes to Regulation 904/2010 on administrative cooperation and combating fraud in the field of VAT
- ViDA: Commission has opened a consultation on the package on VAT in the Digital Age
- ViDA: Reform 2024-2026 and Alignment in Europe
- Package of EU VAT changes in the Digital Age part 1
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