The ViDA package represents a sweeping overhaul of the EU VAT system, aiming to curb fraud, simplify SME compliance, and create a fairer digital marketplace. It introduces mandatory e‑invoicing and near real‑time digital reporting for intra‑EU transactions, expands the Single VAT Registration and Import One‑Stop Shop, and projects up to €18 billion in annual revenue gains and €5.1 billion in compliance cost reductions by 2030.
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VATIT · about 4 hours ago
In the EU, the distinction between a branch and a subsidiary determines whether intercompany services are subject to VAT. The FCE Bank decision of 2006 establishes that services supplied by a head office to its branch are outside the scope of VAT, while the Skandia and Danske Bank rulings show that VAT group membership can change this outcome.
Sni Technology · about 4 hours ago
Europe: SAP's Plants Abroad and RITA solutions let a single legal entity manage multiple VAT registrations across member states, simplifying reporting. The tools support tax code configuration, reporting by jurisdiction, and integration with ERP, but do not resolve tax determination or localisation requirements.
SimplyVAT · 2 days ago
EU VAT reforms under ViDA will overhaul e-commerce VAT rules, introducing e-invoicing, expanded deemed supplier rules and a single VAT registration.
VatCalc · 6 days ago
European Union: The European Commission has published implementing legislation for the ViDA Single VAT Registration regime, setting technical and administrative rules. The regulation provides the framework for the 2027 OSS expansion and the 2028 Single VAT Registration reforms. It introduces electronic registration forms and updated VAT return messages for the Transfer of Own Goods scheme.
VATIT · 7 days ago
The European Union has enacted its ViDA package, a comprehensive overhaul of VAT rules for the digital economy, with key deadlines set for 2028 and 2030.
Bloomberg Tax · 8 days ago
European Union: Council Regulation 2026/1743/EU amends VAT fraud rules to enhance cooperation between member states, EPPO and OLAF.
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Key Takeaways
The ViDA reform is slated to take effect in 2030.
The Digital Reporting Requirements mandate e‑invoicing and near real‑time digital reporting for intra‑EU transactions.
ViDA is projected to generate up to €18 billion in annual VAT revenue gains and reduce compliance costs by €5.1 billion.
Stakeholders recommend that national guidance and legislation be ready at least 18 months prior to the 2030 effective date.
ViDA expands the Single VAT Registration (SVR) and Import One‑Stop Shop (IOSS), and introduces harmonised e‑invoicing and digital reporting to streamline cross‑border compliance.
Primary source
Read full article on LinkedIn by Vincent LebrunThis summary was published on VATfaqs.com on 16 January 2026. It relates to VAT developments in European Union. The original source is LinkedIn Article by Vincent Lebrun.
