The European Commission announced that the VAT in the digital age package was adopted on March 11, 2025.
The European Commission (EC) today announced that the value added tax (VAT) in the digital age (ViDA) package was adopted on March 11, 2025, following reconsultation of the European Parliament and will be rolled out progressively until January 2035.聽
According to the , upon entry into force, member states will be able to introduce mandatory electronic invoicing (e-invoicing) under specific conditions, and improvements will be made to the import one-stop-shop (IOSS) framework for improved controls.
Effective January 1, 2027, minor legislative clarifications will affect 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 business-to-business (B2B) transactions from July 1, 2030. By January 1, 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.
Read an April 2025 report prepared by the 乐鱼（Leyu）体育官网 member firm in Spain