The latest ECOFIN meeting on 14 May 2024 did not reach an agreement on the ViDA package. Negotiations between Member States continue. The implementation of the first Pillar about e-invoicing and digital reporting requirements (DRR) seems to be delayed, with discussions still in progress. The e-invoicing and DRR introduction will most likely be delayed by at least two years, with the new deadline being 2030 instead of 2028. The ViDA package consists of three pillars: VAT reporting obligations and e-invoicing, VAT treatment of the platform economy, and Single EU VAT registration. The proposal will abolish ESL returns and instead require mandatory e-invoicing reported to the tax authorities.
Source Marosa
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