Council of the European Union agrees ViDA 11 March 2025 July 2028 Single VAT Registration; Jul 2028 voluntary, 2030 mandatory Platform Economy; July 2030 Digital Reporting & e-invoicing The Council of the European Union on 11 March 2025 adopted 3-pillar ViDA reforms’ legislative measures, and
Preparations July 2028 Extension of OSS return for cross-border movement of own goods: B2C e-commerce; and B2B call-off stock The full EU VAT in the Digital Age (ViDA), which Single VAT Registration (SVR) is one of three pillars, enters into force from 14 April 2025.
Pillar 2 ViDA, ride & accommodation platforms adopt VAT Deemed Supplier Regime Voluntary 1 July 2028; mandatory 1 January 2030 As part of the EU VAT in the Digital Age reforms, entering into force 14th April 2025, ride and accommodation marketplaces / digital platforms will
ViDA Pilot: Supporting ViDA via 5-corner e-invoicing Peppol Network The Open Peppol network has started in December 2024 its pilot program to demonstrate how Peppol 5-corner model can facilitate compliance with the B2B VAT in the Digital Age‘s first Pillar of reforms, agreed in November
14th April member states freed to mandate e-invoicing without Commission approval; obligation for customer to agree to e-invoicing upon ViDA approval As part of VAT in the Digital Age reforms adopted on 11 March 2025, the European Commission is removing the legal hurdles (Articles 218
July 2030: ViDA Pillar 1, B2B Intra-community EU Digital Reporting Requirement & structured e-invoicing Work progresses for July 2030 launch; existing real-time reporting regime harmonisation to EU standards by Jan 2035 As part of the EU ViDA reforms, the Council of the EU adopted e-invoicing
EC withdraws stalled proposal to pivot to destination-based VAT for intra-community goods transactions On 11 February 2025, the European Commission adopted its 2025 Work Programme which included confirmation that it withdraw its proposed definitive VAT system reform. This 2019 proposal sought to tackle missing trader
Prime Minister promotes ViDA VAT on home rentals to tackle housing shorting Spain plans to raise taxes on holiday rentals so that they pay “like a business”, Prime Minister Pedro Sanchez said on Monday, as residents of the country’s main cities grappled with soaring rents.
EU standards body, CEN, revising EN 16931 e-invoicing for ViDA for June 2025 Following the approval of the VAT in the Digital Age reforms, including 2030 intra-community e-invoicing, the European standards organisation, CEN, has started work to amend the EU standard on e-invoicing, EN 16931-1.
Jan 2025: eFactură B2B e-invoicing regime extended to B2C; Simplified invoices; relaxed penalties Following B2B e-invoicing going mandatory on 1 July 2024, the Romanian Ministry of Finance has implemented from 1 January 2024 via draft Emergency Ordinance a number of new requirements. The full, eFactură
