EU countries have not yet reached an agreement on the proposed implementation of the ViDA scheme, despite a compromise measure being considered at the most recent meeting of the Economic and Financial Affairs Council (ECOFIN). Estonia has vetoed full approval of the proposal, particularly due to concerns about the second pillar, which would mandate ride and accommodation sharing platforms to account for VAT on behalf of their online traders. Belgium proposed a compromise, but it has not yet won over Estonia. Member states have approved Pillars 1 and 3, but Pillar 2 remains the only obstacle to be overcome before ViDA implementation can proceed. The proposed introduction dates for each element of ViDA have been delayed from those outlined when the scheme was first announced in December 2022.
Source Innovate Tax
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