European Union: VAT Administrative Cooperation Amendments (Regulation 904/2010) under VAT in the Digital Age (ViDA) package

Progress

Current status
adopted
11 Mar 2025 adopted
05 Nov 2024 under deliberation
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
legislature
executive
Government Body
parliament
central government
Implementation Level
supranational

Timeline of events

11 Mar 2025
adopted

Council adopted Regulation amending Regulation (EU) No 904/2010 as regards the VAT administrative cooperation arrangements needed for the digital age

On 11 March 2025, the Council of the European Union adopted amendments to Regulation (EU) No. 904/2010 concerning VAT administrative cooperation arrangements needed for the digital age. The amendments are part of the broader VAT in the Digital Age (…

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

Reached Council general approach on Regulation amending Regulation (EU) No 904/2010 as regards the VAT administrative cooperation arrangements needed for the digital age

On 5 November 2024, the European Council reached an agreement on the proposed Regulation amending Regulation (EU) No 904/2010 as regards the VAT administrative cooperation arrangements needed for the digital age. The amendments to this Regulation ar…

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

Submitted Proposal for a Council Regulation amending Regulation (EU) No 904/2010 as regards the VAT administrative cooperation arrangements needed for the digital age

On 8 December 2022, the European Commission submitted a proposal for a Council Regulation amending Regulation (EU) No 904/2010 as regards the VAT administrative cooperation arrangements needed for the digital age. The Proposal aims to standardise th…

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