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European Union: 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

Policy overview

Description

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…

Scope

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

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…