EU countries have not yet reached an agreement on the proposed implementation of the ViDA scheme, despite a compromise measure being considered at the most recent meeting of the Economic and Financial Affairs Council (ECOFIN). Estonia has vetoed full approval of the proposal, particularly due to concerns about the second pillar, which would mandate ride and accommodation sharing platforms to account for VAT on behalf of their online traders. Belgium proposed a compromise, but it has not yet won over Estonia. Member states have approved Pillars 1 and 3, but Pillar 2 remains the only obstacle to be overcome before ViDA implementation can proceed. The proposed introduction dates for each element of ViDA have been delayed from those outlined when the scheme was first announced in December 2022.
Source Innovate Tax
Join the LinkedIn Group on ”VAT in the Digital Age” (VIDA), click HERE
Latest Posts in "European Union"
- Comments on GC T-646/24: Simplification measure for triangular transactions applicable to fourth link in the chain
- Comments on T-643/24: Playing Music Without Required License Is a Taxable Service
- GC VAT Case T-363/25 (UNIX) – Order – VAT deductions can not be denied solely due to invoice trustworthiness if the underlying transactions occurred
- PEM Zone: Implementation Status and Legal Fragmentation of Revised Origin Rules from January 2026
- Innovative Customs Education Workshop Spurs Collaboration; Final Chance for Universities to Apply for EU Recognition
