VAT in the Digital Age (ViDA)

Next steps for VAT in the Digital Age (ViDA)

Revenue is engaging with the European Commission and tax authorities in other European Union (EU) member states to finalise an approach to the changes introduced by ViDA. Explanatory notes will be published to provide guidance on how the relevant provisions in the ViDA Directive should be applied. The Commission aim to have these explanatory notes completed in early 2027. In May 2026, the Commission published the ViDA work programme for digital reporting, setting out activities across legislative, IT, guidance and consultation categories.

We will provide further details of the outputs from the work programme as they are delivered. We will continue to engage with businesses, industry and professional groups, as well as key stakeholders impacted by both the ViDA and VAT Modernisation changes.

We will conduct targeted discussions as we explore key issues and consider potential solutions in greater detail. We will also extend our engagement with policymakers and other relevant public bodies.

Revenue will publish all updates and changes regarding the EU’s ViDA initiative and VAT Modernisation here.

Enquiries about ViDA and VAT Modernisation can be emailed to vatmodernisation@revenue.ie.