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ViDA – Impact on business processes – Part 11: Clearance systems can only be applied up to 1 January 2028, ensuring the convergence with the EU digital reporting system

On 8 December the European Commission (“EC”) launched its long-awaited proposals to modernize the VAT rules within the EU collectively known as “VAT in the Digital Age package” (“ViDA”). Note that is still a PROPOSAL subject to change.

ViDA has 3 pillars:

  • Digital Reporting Requirements (DRR)
  • Platform Economy
  • Single EU VAT Registration

Several Member States have been granted a special measure to apply mandatory e-invoicing, where such clearance systems have been implemented. These systems can only be applied by those Member States up to 1 January 2028, ensuring the convergence with the EU digital reporting system.

Different types of digital reporting requirements are currently in place in several Member States: clearance e-invoicing (Italy), real-time reporting (Hungary, Spain), SAF-T reporting (Lithuania, Poland, Portugal), VAT listing (Bulgaria, Croatia, Czechia, Estonia, Latvia, Slovak Republic) and some Member States publicly announced upcoming reporting requirements (France, Greece, Romania).

Source Proposal for a COUNCIL DIRECTIVE amending Directive 2006/112/EC as regards VAT rules for the digital age – EXPLANATORY MEMORANDUM


In this serie ….


Join the LinkedIn Group on ”VAT in the Digital Age” (VIDA), click HERE

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