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Progress report on VAT in the Digital Age package: Council’s findings and recommendations

  • The EU Council published a progress report on VAT in the Digital Age (ViDA)
  • The Digital Reporting Requirements (DRR) proposal needs further work to reconcile positions
  • The draft compromise text discussed during the Spanish Presidency could be a starting point for further work in the Council
  • Some Member States support the latest Presidency compromise text on the platform economy, but others do not
  • Some delegations suggest an optional application of the deemed supplier rule or substitution of the rule with reporting obligations.

Source: inview.nl

Note that this post was (partially) written with the help of AI. It is always useful to review the original source material, and where needed to obtain (local) advice from a specialist.

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