- The VAT in the Digital Age package was adopted on March 11, 2025.
- It will be implemented gradually until January 2035.
- Member States can introduce mandatory e-invoicing under certain conditions.
- The Import One-Stop-Shop framework will be improved.
- Changes to the One-Stop Shop and Import One-Stop-Shop schemes will take effect on January 1, 2027.
- New deemed supplier measures for short-term accommodation rental and passenger transport platforms will start on July 1, 2028.
- Single VAT Registration reforms and mandatory reverse charge for non-identified suppliers will begin on July 1, 2028.
- Digital Reporting Requirements will apply to cross-border B2B transactions from July 1, 2030.
- Member States with domestic digital real-time transaction reporting obligations must align their systems with EU standards by January 1, 2035.
Source: taxation-customs.ec.europa.eu
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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