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VAT TV – EU VAT in the Digital Age which measures to survive?

Which of the 2024 to 2028 proposed EU ViDA reforms likely to survive, be delayed or dropped?

In this special episode of VAT TV, we review which of the proposals contained in the European Commission’s VAT in the Digital Age reform proposals will accepted, revised, delayed or even dropped altogether.

We have identified 13 issues up for discussion, and review the views raised during the recent public consultation. We also look at the 2023 timetable for final review and approval of ViDA.

ViDA includes three pillars of reform:

  1. Single EU VAT registration, which includes a 2025 extension of the use of the One-Stop Shop VAT return to cover more use cases in e-commerce and B2B own stock movements.
  2. Platform economy for the gig & sharing economies, and the 2025 imposition of the deemed supplier requirement on intermediaries to charge VAT for accommodation and ride shares on their sites.
  3. Digital Reporting Requirements and e-invoicing which will become mandatory for intra-community supplies in 2028.


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