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EU VAT Expert Group latest

2-year delay to ViDA Digital Reporting; TOMS on hold; 2021 e-commerce figures

The EU’s VAT Expert Group (VEG) met at the end of October to review a range of EU VAT reforms and provide feedback for the European Commission. VEG assists and advises the European Commission on VAT matters.

Some of the matters discussed are provided below.

ViDA DDR delays

Agreement has not been reached in time for 2023 agreement on the Digital Reporting Requirements pillar of VAT in the Digital Age. Talks will therefore be continued under the Belgian presidency of the Council in early 2024. This pillar seeks to harmonise digital reporting and e-invoicing in the EU from 2028. It may be that all EU ViDA pillars will be delayed as since the VEG meeting, it has become clear that at least one of the other pillars, Platform Economy, needs further negotiations.

Customs reforms

Plans for 2028 EU Customs reforms presented this May were reviewed. The proposals cover three areas:

  1. A new EU Customs Authority to coordinate policies and procedures amongst member states
  2. An EU Customs Data Hub with full launch by 2032
  3. Synchronisation of VAT and customs rules for e-commerce goods imports

Talks on this will continue in 2024.

2021 e-commerce package update

Highlights to figures were presented in relation to the July 2021 e-commerce VAT reforms. These include:

TOMs update

The plans to bring forward Travel and Tourism Margin Scheme (TOMS) package reforms are now on hold to allow for other projects.

EU VAT reforms

Reform (click for details) Update
Contact VATCalc to learn how our single VAT determination, reporting and e-invoicing platform can help you manage and thrive with global compliance change
2035 Harmonisation of EU e-invoicing and domestic regimes Jan 2035
2030 Digital Reporting Requirements and e-invoicing harmonisation July 2030
Structured e-invoices supercede paper invoices July 2030
EC Sales lists replaced by Digital Reporting Requirements July 2030
2028 EU Customs reforms Published May 2023
€150 import consignment threshold removed Published May 2023
2027 Single VAT Registration in the EU - extension of OSS July 2027
Call-off stock VAT simplification ends July 2027
Harmonisation of B2B Reverse Charge rules July 2027
Proposal for VAT treatment of the platform economy July 2027
2026 DAC8 harmonised crypto asset reporting Approved May 2023
2025 VAT registration thresholds equivalence foreign businesses 1 Jan 2025
Virtual events VAT rule changes 1 Jan 2025
Financial Services VAT exemption reform proposals Consultation complete; proposal awaited
Tour operator margin scheme VAT reforms EC undertaking fresh review
2024 Payment providers' seller transaction reporting and bookkeeping obligations In effect since 1 Jan 2024
2023 DAC 7 - marketplace reporting harmonisation In effect since 1 Jan 2024
2022 IOSS reforms to prevent double taxation On hold
EU reduced VAT rate freedoms Entered into force 6 April 2022
VAT in the Digital Age proposals Published Dec 2022
EU DAC8 cryptocurrency tax reporting proposals Published Dec 2022
VAT Gap Initiative Q3 2022
EU Definitive VAT System On hold
2021 One-Stop-Shop (OSS) single EU VAT return In effect since 1 July 2021
Ending €22 import VAT exemption; new IOSS return In effect since 1 July 2021
Marketplace deemed supplier EU VAT reforms In effect since 1 July 2021
2020 EU four Quick Fixes for VAT In effect
Tax authorities anti-VAT fraud cooperation In effect
Tax Action Plan - 25 VAT and other tax reforms roadmap See 'VAT in the Digital Age' and others
2019 Simplification of e-services VAT compliance and thresholds In effect
Single and multi-use vouchers In effect
2018 Lower e-book and publications VAT rates In effect, although not all EU states have adopted the option


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