EU Adopts VAT in the Digital Age Package: Key Dates and Changes

• 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.

---

---