The draft VAT in the Digital Age” (ViDA) Directive should have been adopted on November 16, 2022, but unfortunately the adoption was rescheduled for December 7, 2022. More details on what it brings are as follows.
While for more specific information we would need the adoption of the text of ViDA, there are some insights it could bring:
- Digital Reporting Requirements (DRR)—Introduction of an EU digital reporting.
- SVR (single VAT registration) eliminates the need for VAT registration in another MS.After the VAT e-commerce package, transactions remain where a business must register in multiple states, which is costly.
Source Fiscal Solutions
Latest Posts in "European Union"
- Agenda of the ECJ/General Court VAT cases – 1 AG Opinion, 2 Hearings till November 13, 2026
- ECJ & General Court VAT Cases decided in 2026
- General Court – T-569/25 (X-GmbH) – Judgment – VAT Margin Scheme: Good Faith of the Taxable Dealer Must Be Examined in the Tax Assessment Procedure
- Flashback on ECJ Cases C-481/98 (Commission v France) – Different medicinal-product rates respected fiscal neutrality
- EU Parliament Proposes Single VAT Number and Expanded One Stop Shop













