In this Column, the author argues that while single VAT registration (SVR) under ViDA will reduce some VAT registration obligations and simplify cross-border compliance, its impact is limited by important restrictions in the VAT Directive. As a result, SVR is a useful improvement, but it does not yet deliver a true “one VAT number for the EU” system.
Date issued: 7 September 2026
Journal Article, International VAT Monitor (Volume 37), No. 5
Author(s): Luc Dhont
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