Siemens AG welcomes the standardization approaches of the Commission in its legislative package “VAT in the Digital Age” (hereinafter: ViDA) for the most uniform electronic invoicing possible in the EU. This also applies to the approaches to standardize the highly fractionalized approaches of the Member States to their national transactional VAT reporting obligations.
However, we must point out that a considerable lead time is required for both tax administrations and taxpayer to ensure technical implementation. However, technical development will not begin until the necessary legislation and administrative regulations have been enacted to implement the requirements.
Experience from the December 2018 “quick fixes” shows that the implementation period of about 13 months at that time was not sufficient to implement, for example, the necessary recapitulative reporting requirements under the simplification provision of Article 17a of the VAT Directive in all Member States.
Source Siemens
Input by other organizations into the public consultation
See also – The Library of VAT in the Digital Age (VIDA)
Join the LinkedIn Group on ”VAT in the Digital Age” (VIDA), click HERE
Latest Posts in "European Union"
- ECG T-96/26 (TellusTax Advisory) – Questions – VAT deductions in the event of different VAT treatment between Member States
- VIDA Measures applicable from 1 January 2027
- Agenda of the ECJ/General Court VAT cases – 7 Judgments and 2 Hearings till March 25, 2026
- Comments on T-638/24: Double dip alert – an incorrect invoice can create multiple VAT liabilities
- VAT IOSS Scheme: Intermediary Registration Available from April 2026 for Non-EU Businesses
