EU VAT in the Digital Age: Consensus on Two Pillars, Platforms Still Pending

• The EU has reached a consensus on two pillars of the ViDA proposal, but not on platforms
• The amended proposal includes changes compared to the previous version
• The compromise includes postponing all three pillars to allow more time for preparation
• The DRR based on e-invoicing is delayed to 1 July 2030
• Extension of the OSS is delayed to 1 July 2027
• Extended VAT obligations for platforms are delayed to 1 July 2027
• Businesses are recommended to prepare for proposed changes expected to be adopted in the near future
• New domestic DRR should be harmonized with EU standards by 1 July 2030
• From 1 July 2030, there will be an obligation to issue structured e-invoices for intra-EU transactions

Source: grantthornton.nl

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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