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European Parliament maps out VAT in the Digital Age schedule

EP’s member services lays out procedures for ViDA progress ahead of 17 Oct 2023 ECOFIN vote

The European Parliamentary Research Service has set out some of the issues in the EU VAT in the Digital Age reforms published by the European Commission on 8 December 2022. For the proposal to become a directive, the Council needs to vote on it with unanimity, after having consulted the European Parliament and the European Economic and Social Committee.

The steps outlined include:

  • EC proposal – Dec 2022
  • National parliaments’ opinions – started
  • EESC and/or CoR opions
  • Draft report
  • Committee vote
  • Voted in plenary
  • ECOFIN VAT in the Digital Age vote 17 October 2023
  • Adoption by Council

ViDA three reforms to modernise compliance:

The three pillars of VAT in the Digital Age are:

Member states have a challenging timetable to agree much of the above in 2023 as there is a phased introduction of measures from 2024.


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