The VAT in the digital age package (ViDA) was adopted by the European Council on 11 March 2025. This package will be gradually implemented from January 2025. What does this mean for you in the coming years?
The ViDA package is intended to simplify VAT collection throughout the EU, buat also to make it more fraud-proof.
2025
With the adoption of the package, improvements will be made to the Import One-Stop Shop (IOSS) system in 2025 to make it more robust. This will be done by improving the checks of the EU member states.
Furthermore, from 2025, EU member states will have the option of making electronic invoicing mandatory in their own country under certain conditions. This may mean that companies trading internationally must already be able to receive electronic invoices via Peppol (the international standard in the field of e-invoicing and e-ordering).
As of 1 January 2027
From 1 January 2027, a number of minor legal clarifications will be made that will affect users of the One-Stop Shop (OSS) and the IOSS schemes.
As of 1 July 2028
Platforms that facilitate the short-term rental of accommodation and passenger transport services (such as AirBnB and Uber, but also smaller platforms) will be obliged to charge VAT to the customer of the service from 1 July 2028. This is only necessary if the landlord of the accommodation or the carrier does not charge VAT themselves.
From 1 July 2028, the OSS will also apply to installation supplies and intra-Community transfers of own goods.
EU member states have the option of postponing these measures until 1 January 2030.
From 1 July 2030
From 1 July 2030, digital reporting obligations will be introduced and electronic invoicing will be mandatory for cross-border transactions between companies (B2B) within the EU member states. The electronic invoice must comply with the EU standard (usually Peppol). From that date, the deadline for issuing the electronic invoice for certain transactions (including ICL) is a maximum of 10 days after the transaction (or earlier advance payment). The supplier must submit a digital report to the local tax authorities immediately after issuing the electronic invoice. The buyer must also submit a digital report within five days of receiving the invoice. The digital report replaces the current statement of intra-Community transactions.
Please note! We have only provided a brief summary of a number of important components of the ViDA. The ViDA could have significant consequences for you, particularly if you trade across borders. Please contact us if you would like more information about the impact on your company.