- The ViDA proposal consisting of Digital Reporting Requirements, Single VAT Registration, and VAT treatment of the platform, has faced a potential approval delay until the end of June 2024.
- Effective from 1 July 2030, new rules include the use of structured format electronic invoices, EN-compliant invoices for intra-community transactions, validation means for electronic document data, and a 10-day deadline for issuing intra-community invoices.
- The proposal also mandates digital reporting for intra-community transactions, with real-time reporting for suppliers and a 5-day reporting requirement for buyers, supported by EN-compliant means provided by Member States. The implementation date depends on the proposal’s approval.
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