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The European Commission’s ViDA strategy sets timelines for digital VAT reforms, including mandatory B2B e-invoicing from 1 July 2030 and domestic system alignment by 1 January 2035 across member states.
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New platform VAT rules for accommodation and transport take effect by 1 July 2028, with optional delays until 1 January 2030; SVR measures, OSS/IOSS expansion, and reverse charge obligations start 1 January 2027.
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The Commission highlights risks from IT delays, proposing phased implementation, checkpoints, enforcement actions, and explanatory guidance to ensure consistent application and prevent cross-border data exchange disruptions.
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A 6–9 month pre-milestone communication plan will inform businesses and citizens, promoting harmonization, interoperability, and early engagement, while member states coordinate closely with the Commission for phased compliance through 2035.
Source: GVC
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