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European Union: Council Implementing Regulation (EU) 2025/518 amending Implementing Regulation (EU) 282/2011 concerning information requirements for certain VAT schemes under the VAT in the Digital Age (ViDA) package

Progress

Current status
adopted
01 Jul 2028 in force
14 Apr 2025 in grace period
11 Mar 2025 adopted
05 Nov 2024 adopted
08 Dec 2022 under deliberation

Scope

Implementers
Austria
Belgium
Bulgaria
Croatia
Cyprus
Czechia
Denmark
Estonia
Finland
France
Germany
Greece
Hungary
Ireland
Italy
Latvia
Lithuania
Luxembourg
Malta
Netherlands
Poland
Portugal
Romania
Slovakia
Slovenia
Spain
Sweden
Policy Area
Taxation
Policy Instrument
Indirect taxes
Regulated Economic Activity
cross-cutting
Government Branch
executive
legislature
Government Body
central government
parliament
Implementation Level
supranational

Timeline of events

01 Jul 2028
in force

Council implements Directive amending Implementing Regulation (EU) 282/2011 as regards information requirements for certain VAT schemes enters into force

On 1 July 2028, Council Implementing Regulation (EU) 2025/518 amending Implementing Regulation (EU) No. 282/2011 as regards information requirements for certain VAT schemes entered into force. The Regulation introduces new obligations for digital pl…

Source
Event type law
Action type implementation
Government branch executive
Government body central government
14 Apr 2025
in grace period

Council Directive amending Implementing Regulation (EU) 282/2011 as regards information requirements for certain VAT schemes enters into force

On 14 April 2025, Council Implementing Regulation (EU) 2025/518 amending Implementing Regulation (EU) No. 282/2011 as regards information requirements for certain VAT schemes entered into force with grace period. The Regulation introduces new obliga…

Source
Event type law
Action type in force with grace period
Government branch legislature
Government body parliament
11 Mar 2025
adopted

Council adopted Directive amending Implementing Regulation (EU) 282/2011 as regards information requirements for certain VAT schemes

On 11 March 2025, the Council of the European Union adopted a Directive amending Implementing Regulation (EU) 282/2011 as regards information requirements for certain VAT schemes. The amendments specify operational details for the VAT Directive, inc…

Source
Event type law
Action type adoption
Government branch legislature
Government body parliament
05 Nov 2024
adopted

Reached Council agreement on Implementing Regulation (EU) 282/2011 as regards information requirements for certain VAT schemes

On 5 November 2024, the Council reached an agreement on Regulation amending Implementing Regulation (EU) 282/2011 as regards information requirements for certain VAT schemes in the digital economy. Amendments to the Regulation cover operational deta…

Source
Event type law
Action type adoption
Government branch executive
Government body central government
08 Dec 2022
under deliberation

Submitted proposal for a Council Directive amending Implementing Regulation (EU) 282/2011 as regards information requirements for certain VAT schemes

On 8 December 2022, the European Commission submitted a proposal for a Council Regulation amending Implementing Regulation (EU) 282/2011 as regards information requirements for certain VAT schemes in the digital economy. The proposed regulation aims…

Source
Event type law
Action type introduction
Government branch executive
Government body central government

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