VAT in the Digital Age: Where Do We Stand? EU Reforms and Future Directions

• EU’s VAT reforms in the digital age did not receive political agreement at the ECOFIN meeting on May 14
• Estonia vetoed the proposal, seeking a compromise on voluntary obligations for digital platforms
• ECOFIN approved two pillars of the reform: digital reporting obligations and single VAT registration
• Revised ViDA proposals and new timeline were discussed, with agreements on electronic invoicing and anti-fraud measures
• Minor changes to the 2021 e-commerce package were scheduled for January 2026
• Single VAT registration and platform economy measures were set for July 2027, including adjustments to short-term rental definitions and exceptions for certain providers

Source: ayming.fr

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.

---

---