New regulations for 2025

Council Directive (EU) 2025/516 of 11 March 2025 amending Directive 2006/112/EC as regards VAT rules in the digital age

The package of measures on the VAT in the Digital Age (ViDA) was adopted on 11 March 2025 following a new consultation with the European Parliament and will be implemented progressively until January 2035.
The implementation schedule for the various measures is as follows:

Upon entry into force, Member States will be able to make electronic invoicing mandatory under certain conditions, and improvements will be made to the Import Single Window (IOSS) framework to enhance controls.

From 1 January 2027, certain minor legislative clarifications will apply to the One-Stop Shop (OSS) and IOSS systems.

As of July 1, 2028:

• Platforms that facilitate short-term accommodation rentals and passenger transportation will become taxpayers of these services under certain circumstances, in which they will be considered to receive services from the provider and provide them to the end consumer. Member States will have the option to delay implementation until 2030.

• The Single Registry will be favored for the purposes of VAT:

  1. extending the OSS to certain national deliveries to final consumers and to intra-Community transfers of goods (transfers),

  2. by applying the reverse charge mechanism on a mandatory basis to suppliers not identified in the Member State in which the tax is owed VAT

From 1 July 2030, near-real-time information reporting systems will affect cross-border transactions between businesses, replacing the current VIES .

By 1 January 2035, Member States with national near-real EU, marking the final phase of this package of measures.

(DOUE, 11-marzo-2025)

(DOUE, 11-marzo-2025)

(DOUE, 11-marzo-2025)