ARTICLE · 06 JUNE 2024

Adoption Of ViDA Package Delayed

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On 14 May 2024, the VAT in the Digital Age ("ViDA") Package was considered during a meeting of the EU's Economic and Financial Affairs Council (ECOFIN).

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Matthew Broadstock

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On 14 May 2024, the VAT in the Digital Age ("ViDA") Package was considered during a meeting of the EU's Economic and Financial Affairs Council (ECOFIN). During the meeting, the Council exchanged views on the ViDA package, but political agreement was not reached on all aspects of the Package.

The ViDA Package aims to support the digital transition of the EU, enhance cross-border trade and combat VAT fraud. The ViDA Package consists of amendments to three pieces of EU legislation: the VAT Directive (2006/112/EC), Council Implementing Regulation (EU 282/2011) and the Council Regulation on Administrative Cooperation (EU 904/2010). The package has three main objectives –

Digital reporting requirements ("DRR") – these proposals aim to modernise the VAT reporting obligations by introducing digital reporting requirements, which will standardise the information that needs to be submitted by taxpayers on each transaction to the tax authorities in an electronic format

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