Changes to ViDA Package: External reverse charge shift from establishment to counterparty identification.

• Changes to the ViDA package
• External reverse charge: shift from the place of establishment to the identification of counterparties
• Effective from January 1, 2026
• Relevance of the place of establishment will be surpassed by both the seller/provider and the buyer/recipient
• Changes impact current practices governing the application of external reverse charge

Source: ipsoa.it

See also

• European Parliament approves on VAT Rules and Administrative Cooperation Arrangements for the Digital Age (ViDA) and Distance Sales of Imported Goods

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.

---

---