Group of the Future of VAT – Minutes 50th meeting – October 20, 2025

1. Approval of the Agenda

2. Nature of the Meeting

3. Points Discussed

3.1. Study on the Challenges of VAT Beyond ViDA – Update

The contractor presented preliminary findings focusing on simplification, digitalisation, and the Green VAT.
Emphasis on harmonisation, legal certainty, and digitalisation to reduce fraud and improve compliance.
Ongoing work on general reverse charge (B2B) and split payment (B2C) mechanisms.

3.2. ViDA (VAT in the Digital Age) Package – Implementation

The ViDA Implementation Strategy was adopted in July 2025 and published in September.
The strategy addresses technical complexity, staggered application dates, and major IT developments.
An Implementation Dialogue with Commissioner Hoekstra is scheduled for 28 October 2025 to gather business feedback.

3.2.1. Explanatory Notes on Digital Reporting Requirements (DRR)

First draft presented; work in progress.
Delegates invited to comment by 10 November.
Key issues: invoice issuance/acceptance, correction processes, formats, IBAN references, and reporting for sensitive goods.

3.2.2. Platform Economy – Fiscalis Workshop Results

Update on the Madrid workshop discussing the explanatory notes.
Main debates: ‘deemed supplier regime’, special scheme for travel agents, complex transactions, and transparency.

3.2.3. SVR and Secure IOSS – State of Play

Ongoing work on Single VAT Registration (SVR) and securing IOSS.
Technical workshops held; pilot project design and implementation planned through 2028.

3.3. Travel and Tourism Package – Possible Elements Under Assessment

Review of the special VAT scheme for travel agents and VAT rules on passenger transport.
Majority support for reviewing scope, place of taxation, and margin calculation.
VAT exemption for non-EU travellers postponed due to IT impact assessment needs.

3.4. Information Points

a) Incentivised IOSS – Update
- Directive adopted in July 2025 incentivises IOSS use for distance sales of imported goods (up to EUR 150).
- Non-use of IOSS leads to more complex VAT registration requirements.
b) OSS Portal – Update of National VAT Rules
- Updates to the “National VAT rules” section of the OSS portal completed with Member State feedback.
c) Gold Coins List
- Annual procedure for updating the list of gold coins qualifying for VAT exemption; deadlines stressed.
d) Privacy Statement and Data Protection
- Reminder of procedures for sharing personal data, requiring explicit consent.
e) VAT Expert Group – New Term of Office
- New members appointed for a three-year term starting 1 October 2025.

4. Next Meeting

5. List of Participants

Officials from DG TAXUD, DG MOVE, GFV members, and the contractor for the VAT study.

Source Curia

Documents made public

Agenda 50th GFV meeting 20-10-2025
- 1. Welcome and introduction
- 2. Study on the Challenges of VAT Beyond ViDA – Update
- 3. ViDA (VAT in the Digital Age) package – Implementation
  - 3.1. GFV N° 151: First draft Explanatory Notes on Digital Reporting Requirements (DRR) (CONFIDENTIAL)
  - 3.2. Platform economy – Results of the Fiscalis workshop in Madrid (FWS/047)
  - 3.3. SVR and Secure IOSS – State of play
- 4. GFV N° 152: Travel and Tourism package – Possible elements under assessment (CONFIDENTIAL)
- 5. Information points
  - a) Incentivised IOSS – Update
  - b) OSS portal – Update of national VAT rules
  - c) Update on the state of play of the Commission services’ work on other files
  - d) Privacy Statement and protection of personal data
  - e) VAT Expert Group – New term of office and appointment of member
Presentation – VIDA implementation strategy
- See also
  - ViDA Public Debate: Summary of Implementation Dialogue with Commissioner Hoekstra (European Commission Website) – VATupdate
  - EU Publishes VAT Digital Age Implementation Strategy for Businesses and Member States – VATupdate
Presentation – Outcome Fiscalis Madrid
- See Fiscalis Workshop in Madrid: Clarifying VAT Complexities: Deemed Supplier Regime, Platform Roles, and Chain Transactions – VATupdate