ViDA 3-pillars reforms in force; implementation regs & explanatory notes drafting The Council of the European Union on 11 March 2025 adopted 3-pillar ViDA reforms’ legislative measures, and it entered into force 14th April. Read more details of each of the pillars: Jul 2030 Digital
Preparations July 2028 Extension of OSS return for cross-border movement of own goods: B2C e-commerce; and B2B call-off stock The full EU VAT in the Digital Age (ViDA), which Single VAT Registration (SVR) is one of three pillars, entered into force from 14 April 2025.
Denmark seeks agreement on 2028 Customs Reforms and Energy Taxation Directive From 1 July to 31 December 2025, Denmark holds the Presidency of the Council of the European Union. During its six-month term, Denmark has set ambitious goals to conclude major EU legislative files, notably
Pillar 2 ViDA, ride & accommodation platforms adopt VAT Deemed Supplier Regime Voluntary 1 July 2028; mandatory 1 January 2030 As part of the EU VAT in the Digital Age reforms, which entered into force 14th April 2025, ride and accommodation marketplaces / digital platforms
EU’s VAT Committee: No legal basis for Italy to treat personal data exchanged for free access on LinkedIn, X, and Meta as taxable barter with legal ties On 14 May 2025, EU’s VAT Committee disagreed with Italy’s interpretation of the right to assess VAT on
Potential rise to 10% GST rate; modernisation of design and requirements Australia is taking a hard look at its 25 year-old Goods and Services Tax (GST) system, with fresh momentum building to overhaul the indirect tax regime that many see as riddled with inconsistencies and
Bhutan 5% GST to replace Sales Tax and Excise Tax – National Assembly approval The much-postponed introduction of Goods and Services Tax to Bhutan is set to commence in January 2026. The introduction standard rate of GST is expected to be 5%. The imposing legislation,
July 2030: ViDA Pillar 1, EU B2B Intra-community e-reporting to govt; and structured e-invoicing between businesses Dedicated workshops; development implementing regulations & explanatory notes; Peppol pilot; EN16931 adaptation; Central VIES launch The EU ViDA reforms came into effect on 14th April 2025. Pillar 1, Digital
Delays on foreign providers 17 March 2025 obligation to register and collect VAT on B2C electronically supplied services The East African state of Federal Democratic Republic of Ethiopia extended VAT collection obligations to non-resident providers of digital services, effective 17 March 2025. This was provided
