Editorial Team – [2025] 173 taxmann.com 40 (Article)
Adopted on 11 March 2025, the EU VAT in the Digital Age (ViDA) package will be implemented in stages until 2035. Initially, Member States can introduce mandatory e-invoicing and enhancements to the Import One-Stop-Shop (IOSS) framework. From 1 January 2027, minor clarifications will apply to the One-Stop Shop (OSS) and IOSS schemes. Starting 1 July 2028, platforms in short-term accommodation and passenger transport will comply with new supplier measures, with additional reforms such as Single VAT Registration and mandatory reverse charge for non-identified suppliers.
From 1 July 2030, Digital Reporting Requirements will apply to cross-border B2B transactions. The final phase, by 1 January 2035, requires Member States with domestic digital real-time reporting obligations to align with EU standards, completing the ViDA package’s rollout.
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