European Union: Council 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
Description
Council 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 for domestic supplies of goods and services. These requirements may be applied without the recipient's consent, provided both parties are established in the same Member State. The Directive also establishes a legal basis for the European Commission to adopt implementing measures to prevent VAT fraud in connection with import VAT exemptions, including the use of linked identifiers such as consignment and VAT numbers.
Original sourceScope
Policy Area
Taxation
Policy Instrument
Indirect taxes
Regulated Economic Activity
cross-cutting
Implementation Level
supranational
Government Branch
executive
Government Body
central government
Complete timeline of this policy change
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2022-12-08
under deliberation
2024-11-05
under deliberation
2025-02-12
under deliberation
2025-03-11
adopted
2025-04-14
in grace period
2026-12-31
in force
2027-01-01
in force
2028-07-01
in force
2029-07-01
in force
2030-07-01
in force