- Agreement Reached on ViDA Package:
- After nearly two years of negotiations, the Council reached an agreement on the ViDA package on November 5th. The package includes significant changes like digital reporting (Pillar I), which faced challenges from experienced countries like Italy and Poland, and the digital platform economy (Pillar II), which was initially blocked by Estonia but eventually reached a consensus. Pillar III, concerning Single VAT Registration (SVR), was less controversial.
- Implementation Timelines for ViDA Pillars:
- Pillar I (electronic reporting and e-invoicing) is set to start in July 2030, with full interoperability by 2035. Pillar II (digital platform economy changes) begins in January 2030, with a voluntary start from July 2028 for some southern European countries. Pillar III (Single VAT Registration) will be implemented by July 2028.
- Impact on National Systems and Future Changes:
- With the adoption of the ViDA package, member states, including Poland, will need to decide on the implementation of these solutions, particularly regarding the interoperability of national invoicing schemas with the EU standard. This includes decisions on the exclusion of input VAT deductions for non-structured invoices and ensuring system interoperability to avoid dual invoicing standards. There is still time for legislative and technological adjustments to meet these new requirements.
Source MDDP
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