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VAT in the Digital Age (ViDA) – Proposed Amendments and Considerations by the European Parliament

  • The European Parliament has released a report proposing amendments to the VAT in Digital Age (ViDA) initiative.
  • The proposed amendments aim to ensure clear and proportionate rules for VAT collection.
  • The amendments suggest extending the deadline for e-invoice issuance and near-real-time reporting.
  • The implementation of e-invoicing and near-real-time reporting may be extended by at least one year.
  • The deemed supplier rules are proposed to enter into force in 2026 instead of 2025.
  • The Parliament recommends exemptions for small or non-profit undertakings and supplies not subject to VAT.
  • The Parliament suggests further studies to prevent VAT fraud in the single VAT registration system.
  • The European Parliament emphasizes the importance of a fair legislative framework and advocates for extended deadlines.
  • The European Council’s opinion on the latest proposal is yet to be determined.


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.


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