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EU Member States fail to reach agreement on the VAT in the Digital Age (ViDA) Proposal

  • The EU member states did not reach an agreement on the VAT in the Digital Age (ViDA) proposal during the ECOFIN meeting on 14 May 2024.
  • The ViDA proposal encompasses changes to VAT reporting, rules for the platform economy and e-commerce, and the extension of existing schemes for reducing the VAT compliance burden.
  • Estonia expressed concerns about the new deemed supplier regime for platforms, which assigns VAT liability to platforms for certain supplies of short-term accommodation rentals and passenger transport. The Estonian minister of finance raised three primary concerns regarding this regime.

Source Deloitte

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