European Union: Council Regulation (EU) 2025/517 amending Regulation (EU) No 904/2010 concerning VAT administrative cooperation arrangements under VAT in the Digital Age (ViDA) package
Progress
Scope
Timeline of events
Council Regulation (EU) 2025/517 amending Regulation (EU) No 904/2010 removing previous VAT data exchange procedures enters into force
On 1 July 2032, the final provisions of Council Regulation (EU) 2025/517 amending Regulation (EU) No 904/2010 entered into force. This date signifies the complete implementation of the Regulation. The measure entails the removal of provisions relate…
SourceCouncil Regulation (EU) 2025/517 amending Regulation (EU) No 904/2010 establishing a central VAT Information Exchange System (VIES) enters into force
On 1 July 2030, Article 4 of Council Regulation (EU) 2025/517 amending Regulation (EU) No 904/2010 entered into force. The provision establishes the centralised Value Added Tax (VAT) Information Exchange System (central VIES), which is developed, ho…
SourceCouncil Regulation (EU) 2025/517 amending Regulation (EU) No 904/2010 establishing transitional VAT data exchange requirements
On 1 July 2029, Article 3 of Council Regulation (EU) 2025/517 amending Regulation (EU) No 904/2010 entered into force. The amendment amends Article 21(2) to specify the VAT identification numbers to be collected for persons carrying out supplies of …
SourceCouncil Regulation (EU) 2025/517 amending Regulation (EU) No 904/2010 including platform record sharing and standardised exchanges under OSS schemes enters into force
On 1 July 2028, the provisions of Article 2 of Council Regulation (EU) 2025/517 amending Regulation (EU) No 904/2010 entered into force. The Regulation stipulates the procedural framework for administrative cooperation pertaining to the VAT digital …
SourceCouncil Regulation (EU) 2025/517 amending Regulation (EU) No 904/2010 enters into force with grace period
On 14 April 2025, the Council Regulation amending Regulation (EU) No 904/2010 as regards the VAT administrative cooperation arrangements needed for the digital age entered into force with grace period. The amendments are part of the broader VAT in t…
SourceCouncil Regulation (EU) 2025/517 amending Regulation (EU) No 904/2010 including monthly IOSS import value reporting by VAT identification number enters into force
On 14 April 2025, Article 1 of Council Regulation (EU) 2025/517 amending Regulation (EU) No 904/2010 entered into force. The Regulation replaces Article 17(1), point (e), thereby introducing a requirement for Member States to store data on VAT ident…
SourceCouncil 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 (…
SourceReached 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…
SourceSubmitted 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…
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