New Explanatory Notes on ViDA and VAT Reforms Effective from 2027: Key Changes and Implications

• From 2027, new explanatory notes on the ViDA package will be introduced, with further revisions expected by July 2028.
• The ViDA package extends the “deemed supplier” rule to short-term accommodation and road passenger transport services, making platforms responsible for VAT if the actual supplier does not provide a VAT number or declare VAT application.
• The new rules can be adopted by EU member states from July 1, 2028, and will become mandatory from January 1, 2030.
• Key discussion points include the impact on agricultural producers, terminology definitions, the relationship with travel agency regimes, transitional arrangements, and procedures for incorrect application of the deemed supplier rule.
• The package also introduces a Single VAT Registration (SVR) and updated OSS guidelines to reduce the need for multiple VAT registrations within the EU, with clarifications needed on small business regimes, fiscal representatives, and implications for specific taxpayer groups.

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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