European Union EU harmonises domestic Art 194 Reverse Charge 2025 – VAT in the Digital Age 16 December 202282 views1 min read Harmonisation of rules across EU27 to reduce VAT compliance on B2B Source vatcalc Liability (reverse charge/withholding) ViDA ViDA Analyzed – Part 10: Member States should allow ”Domestic reverse-charge” (Art. 194) EU EC Sales List replaced by Digital Reporting Requirements 2028 – VAT in the Digital Age