European Union: Council Directive (EU) 2025/516 amending Directive 2006/112/EC as regards VAT rules for the digital age under the VAT in the Digital Age (ViDA) package
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Timeline of events
Council Directive (EU) 2025/516 amending Directive 2006/112/EC under VAT Rules in the Digital Age (ViDA) including implementation of digital reporting requirements and e-invoicing systems enter into force
On 1 January 2035, the Council Directive (EU) 2025/516 amending Directive 2006/112/EC under the VAT in the Digital Age (ViDA) package enters fully into force. In particular, Member States that had introduced national digital real-time transaction-ba…
SourceCouncil Directive (EU) 2025/516 amending Directive 2006/112/EC under VAT Rules in the Digital Age (ViDA) including implementation of digital reporting requirements and e-invoicing systems enter into force
On 1 July 2030, Article 5 of Council Directive (EU) 2025/516 will come into force. The scope of the Directive encompasses intra-EU business-to-business (B2B) transactions, thereby introducing the mandatory requirement for the issuance of structured …
SourceCouncil Directive (EU) 2025/516 amending Directive 2006/112/EC under VAT Rules in the Digital Age (ViDA) concerning recapitulative statements enters into force
On 1 July 2029, Article 4 of Council Directive (EU) 2025/516 enters into force. This provision repeals Article 243(3) and Article 262(2) of Directive 2006/112/EC. These provisions had established obligations for submitting recapitulative statements …
SourceCouncil Directive (EU) 2025/516 amending Directive 2006/112/EC under VAT Rules in the Digital Age (ViDA) including expansion of the one stop shop (OSS) and new supplier obligations for accommodation and transport platforms enters into force
On 1 July 2028, Article 3 of Council Directive (EU) 2025/516 entered into force. The Directive provides for the application of the deemed supplier model to electronic platforms facilitating the rental of short-term accommodation of up to 30 consecut…
SourceCouncil Directive (EU) 2025/516 amending Directive 2006/112/EC under VAT Rules in the Digital Age (ViDA) including platform economy VAT changes and extension of deemed supplier rules enter into force
On 1 January 2027, Article 2 of Council Directive (EU) 2025/516 will enter into force. The said Article extends the existing deemed supplier model to cover platforms that facilitate the supply of goods within the EU by non-EU sellers, and for import…
SourceCouncil Directive (EU) 2025/516 amending Directive 2006/112/EC including VAT reporting requirements for Member States enters into force
On 31 December 2026, Member States must adopt and publish the laws, regulations and administrative provisions necessary to comply with Article 2 of Council Directive 2025/516 on VAT rules for the digital age. These provisions will serve to amend Dir…
SourceCouncil Directive (EU) 2025/516 amending Directive 2006/112/EC under VAT Rules in the Digital Age (ViDA) including provisions on domestic electronic invoicing and anti-fraud measures enter into force
On 14 April 2025, Article 1 of Council Directive (EU) 2025/516 amending Directive 2006/112/EC entered into force. The amendments empower Member States to mandate the issuance of electronic invoices by taxable persons operating within their territory…
SourceCouncil adopted amendments to Directive 2006/112/EC under VAT Rules in the Digital Age (ViDA)
On 11 March 2025, the Council of the European Union adopted the Directive amending Implementing Regulation (EU) 282/2011 as regards information requirements for certain VAT schemes. The amendments introduce real-time digital VAT reporting via electr…
SourceEuropean Parliament approved amendment to Council Directive 2006/112/EC as regards VAT rules for the digital age
On 12 February 2025, the European Parliament passed the measures related to the EU's value-added tax (VAT) rules in the digital age, specifically the directive amending the Council Directive 2006/112. Amendments to this Directive include new measure…
SourceReached Council general approach on amendment to Council Directive 2006/112/EC as regards VAT rules for the digital age
On 5 November 2024, the Council of the European Union reached its general approach on measures related to the EU's value-added tax (VAT) rules in the digital age, specifically the directive amending the Council Directive 2006/112. Amendments to this…
SourceSubmitted European Commission proposal for a Council Directive amending Directive 2006/112/EC as regards VAT rules for the digital age
On 8 December 2022, European Commission submitted a proposal for a Directive as regards for the digital age. The Directive aims to uniform the process and information that must be submitted electronically across the Member States. Furthermore, the p…
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