- The 2025 European Delegation Law grants the government authority to implement the EU’s “ViDA” (VAT in the Digital Age) reform package, aiming to reduce tax fraud and simplify business obligations through digitalization.
- The reform focuses on three main pillars: real-time digital reporting of cross-border VAT transactions, updated VAT rules for platform economies, and expanded one-stop-shop and reverse charge systems to minimize multiple VAT registrations in the EU.
- From July 1, 2030, electronic invoicing and digital reporting will become mandatory for intra-EU transactions, replacing INTRASTAT obligations.
- From January 1, 2027, adjustments to e-commerce VAT rules will take effect, and from July 1, 2028, the OSS regime will be extended.
- Platforms facilitating short-term accommodation or passenger transport will be required to collect VAT on behalf of providers from January 1, 2030, with optional early adoption from July 1, 2028.
Source: eutekne.info
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.
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