Digital Policy Alert logo

European Union: Council adopted amendments to Directive 2006/112/EC under VAT Rules in the Digital Age (ViDA)

Policy overview

Description

Council 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 electronic invoices for cross-border business-to-business (B2B) transactions. Member States are required to establish a framework ensuring data quality in e-invoices, while national tax administrations will exchange cross-border transaction data through a new EU-wide IT system designed for real-time analysis of potentially fraudulent activities. It is anticipated that this system will be operational by 2030 and completely integrated with Member States' systems by 2035.

Original source

Scope

Policy Area
Taxation
Policy Instrument
Indirect taxes
Regulated Economic Activity
cross-cutting
Implementation Level
supranational
Government Branch
legislature
Government Body
parliament

Complete timeline of this policy change

Hide details
2022-12-08
under deliberation

On 8 December 2022, European Commission submitted a proposal for a Directive as regards for the dig…

2024-11-05
under deliberation

On 5 November 2024, the Council of the European Union reached its general approach on measures rela…

2025-02-12
under deliberation

On 12 February 2025, the European Parliament passed the measures related to the EU's value-added ta…

2025-03-11
adopted

On 11 March 2025, the Council of the European Union adopted the Directive amending Implementing Reg…

2025-04-14
in grace period

On 14 April 2025, Article 1 of Council Directive (EU) 2025/516 amending Directive 2006/112/EC enter…

2026-12-31
in force

On 31 December 2026, Member States must adopt and publish the laws, regulations and administrative …

2027-01-01
in force

On 1 January 2027, Article 2 of Council Directive (EU) 2025/516 will enter into force. The said Art…

2028-07-01
in force

On 1 July 2028, Article 3 of Council Directive (EU) 2025/516 entered into force. The Directive prov…

2029-07-01
in force

On 1 July 2029, Article 4 of Council Directive (EU) 2025/516 enters into force. This provision repe…

2030-07-01
in force

On 1 July 2030, Article 5 of Council Directive (EU) 2025/516 will come into force. The scope of the…

2035-01-01
in force

On 1 January 2035, the Council Directive (EU) 2025/516 amending Directive 2006/112/EC under the VAT…