Adoption of the VAT in the Digital Age package

Upon entry into force, Member States will be able to introduce mandatory e-invoicing under specific conditions, and improvements will be made to the Import One-Stop-Shop (IOSS) framework for improved controls.

Effective 1 January 2027, minor legislative clarifications will impact users of the One-Stop Shop (OSS) and IOSS schemes. From July 1, 2028, platforms in short-term accommodation rental and passenger transport must comply with new deemed supplier measures, while the Single VAT Registration reforms and mandatory reverse charge for non-identified suppliers will start.

Digital Reporting Requirements will affect cross-border B2B transactions from 1 July 2030. By 1 January 2035, Member States with a domestic digital real-time transaction reporting obligation must align their systems with the EU standards, marking the final phase of this comprehensive ViDA package.

The ViDA package has been published in the Official Journal of the European Union under the L-series on 25 March 2025.

Legal acts:

• Directive - EU - 2025/516
• Regulation - EU - 2025/517
• Implementing regulation - EU - 2025/518

VAT in the Digital Age

Viva la ViDA! 

VAT in the Digital Age (ViDA)