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EU VAT Expert Group: 2-Year Delay to ViDA Digital Reporting, TOMS on Hold, and 2021 E-commerce Figures

  • ViDA Digital Reporting Requirements (DDR) agreement delayed until 2024
  • Customs reforms for 2028 reviewed, discussions to continue in 2024
  • Highlights of 2021 e-commerce VAT reforms presented, including revenue figures
  • Travel and Tourism Margin Scheme (TOMS) package reforms put on hold for other projects.


Note that this post was (partially) written with the help of AI. It is always useful to review the original source material, and where needed to obtain (local) advice from a specialist.

  • Join the Linkedin Group on Global E-Invoicing/E-Reporting/SAF-T Developments, click HERE
  • Join the LinkedIn Group on VAT in the Digital Age (VIDA), click HERE
  • Join the Linkedin Group on VAT/GST and E-Commerce HERE


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  • vatcomsult