VAT in the Digital Age (ViDA)
ViDA implementation timeline
The implementation of Value-Added Tax (VAT) in the Digital Age (ViDA) will occur in phases, with key dates set for different components.
April 2025
European Union (EU) member states will have the option to introduce eInvoicing and digital reporting for:
- domestic business to business (B2B)
- and
- Business to consumer (B2C) transactions.
January 2027
The VAT One Stop Shop (OSS) scheme will be expanded to include:
- gas
- electricity
- heating
- cooling supplies.
July 2028
Platform economy changes and single VAT registration updates to include:
- further extension of the OSS scheme
- and
- implementation of the mandatory reverse charge mechanism.
July 2030
eInvoicing and digital reporting requirements will be introduced for intra-EU B2B and business to government (B2G) transactions.
Next: Next steps for VAT in the Digital Age (ViDA)
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