ViDA Reform Stalls at ECOFIN Council: Estonia’s Objection to ‘Deemed Supplier’ Rules Creates Impasse

• ViDA agreement on EU VAT reform was not reached at ECOFIN Council
• Estonia objected to deemed supplier rules for ride and accommodation platforms
• ViDA implementation timeline may be delayed by 2-3 years
• Estonia’s concern is VAT neutrality for SMEs working with platforms
• Revised ViDA proposal includes changes like electronic invoicing becoming mandatory by 2030
• PDFs will not be considered invoices, structured format required
• Reduction of scope for VAT deduction, accreditation schemes for electronic invoices
• Summary invoices permitted for sales within same calendar month
• Seller’s bank details on invoices required

Source: vertexinc.com

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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