On 25 March 2025, the VAT in the Digital Age (ViDA) package was officially published in the Official Journal of the European Union amending the following legal instruments:
-
The EU VAT Directive
-
The VAT Implementing Regulation concerning requirements for certain VAT schemes
The measures are structured around three core pillars:
- Digital Reporting Requirements (DRR)
- A single VAT registration via the One-Stop Shop (OSS)
- New VAT rules for the platform economy
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