EU VAT in the Digital Age (ViDA)

EU VAT in the Digital Age (ViDA)

On 8 December 2022, the European Commission¹ launched a package of proposals aimed at – as the Commission expressed it – “adapting the EU VAT system to the digital age”. As regards the VAT system, the amendments² to the EU VAT Directive (Directive 2006/112³) form the heart of this “modernization” process. The “ViDA” proposal is accompanied by proposals to amend the VAT Implementing Regulation⁴, which contains binding interpretations of the provisions of the VAT Directive, and to amend the arrangements for administrative cooperation (exchange of information) between the Member States of the European Union⁵.

Author: Walter van der Corput, EU VAT Academy.

Source: Orbitax

---

---