ViDA
VAT in the Digital Age
Published 2026-04-20. Last updated 2026-04-20.
An EU reform adopted as Council Directive (EU) 2025/516 on 11 March 2025. Introduces mandatory structured e-invoicing for intra-EU B2B supplies, real-time digital reporting, platform economy VAT rules, and single VAT registration. Rolls out in waves through 2028, 2030, and 2035.