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- Welcome and introduction
- Study on the Challenges of VAT beyond ViDA – Presentation of the Inception Report by the contractor
- ViDA Implementation
- 3.1 VEG N° 125 Platform Economy – Follow up
- 3.2 VEG N° 126 Single VAT Registration – Follow-up
- 3.3 VEG N° 127 IOSS Project Group – FPG053 – Update
- Information points: New SME scheme implementation – Update
- AOB
Documents shared
- VEG 125 – Platform economy – follow up
- VEG 126 REV – Single VAT Registration – Follow-up
- VEG 127 – IOSS Project Group – FPG053 – Update
Minutes
- Approval of the Agenda:
- The agenda was approved without contest.
- Study on VAT Challenges Beyond ViDA:
- A contractor presented the Inception Report for a study focusing on VAT challenges beyond the ViDA initiative.
- The study aims to provide data-driven insights for enhancing the EU VAT system and will cover simplification areas, digitalization opportunities, and environmental impacts of VAT.
- A timeline for consultations and report completions was outlined, with a draft expected by September 2025 and the final report by December 2025. VEG members expressed support for the study’s scope.
- ViDA Implementation Updates:
- The Commission provided updates on the Digital Reporting Requirements (DRR) and electronic invoicing aspects of the ViDA package.
- Guidelines are being prepared for common interpretations, with a Fiscalis workshop scheduled for April 2025.
- The progress on the European standard for electronic invoicing was discussed, with an updated version expected in September 2025.
- Follow-up on Specific Working Papers:
- VEG No 125 (Platform Economy): Updates on the explanatory notes process, with a Fiscalis workshop planned for September 2025 and a draft expected in Q1 2026.
- VEG No 126 (Single VAT Registration): An implementation plan was introduced, covering various aspects of VAT e-commerce rules and the Single VAT Registration (SVR).
- VEG No 127 (IOSS Project Group): Updates on the ongoing work to secure the IOSS number verification process, with pilot testing expected from Q3 2025 to Q3 2026.
- New SME Scheme Implementation:
- An update was provided on the state of the new SME scheme, noting that some Member States are facing delays in transposing rules and implementing necessary IT systems.
- Next Meeting:
- The next meeting is tentatively scheduled for June 27, 2025, and will be held online.
The meeting aimed to facilitate collaboration and gather input for enhancing the VAT system, ensuring it is adaptable to future developments and market models. Members were encouraged to contribute data and information to support the ongoing studies and implementation efforts.
