Boost your knowledge of EU’s VAT in the Digital Age (ViDA)

The EU’s VAT in the Digital Age (ViDA) initiative is one of the most significant VAT reforms in years, aiming to modernize the VAT system for today’s digital, fast‑moving economy. The changes are designed to make VAT compliance more efficient, improve data accuracy, and reduce fraud—while simplifying life for businesses operating across the EU.

To help you get a quick but solid understanding, we’ve prepared:

• A concise briefing document summarizing the key elements of ViDA
• Three short podcasts, each dedicated to one of the initiative’s main pillars

Here’s what the three pillars are about:

1. Digital Reporting Requirements & E‑Invoicing

This pillar introduces near‑real‑time digital reporting for intra‑EU transactions and makes e‑invoicing the default standard across the EU.
Its goal is to streamline VAT reporting, increase accuracy, and make the system more resilient against fraud. For companies, it means changes to invoicing flows, ERP configurations, and compliance processes.

2. Platform Economy Rules

This pillar focuses on platforms facilitating short‑term accommodation and passenger transport services.
Platforms become “deemed suppliers” in specific cases, meaning they may carry VAT obligations on behalf of the underlying providers. The aim is to ensure a level playing field and consistent VAT treatment—whether the provider is a business or an individual.

3. Single VAT Registration (SVR)

SVR aims to reduce the need for multiple VAT registrations across the EU, expanding the use of the One‑Stop Shop (OSS) and introducing new simplifications.
This will make cross‑border sales and movement of goods easier, reducing administrative burden and associated costs for businesses operating in several Member States.

We invite you to read the briefing document and listen to the three podcasts to get a clear, practical view of what ViDA means for your organization—and how you can start preparing today.