VAT in the Digital Age (ViDA)

Für 2028 EU-weit geplant, u.a. auch Nachfolger der ZM (Zusammenfassende Meldung).
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VAT in the Digital Age (ViDA)
VAT in the digital age (PDF)

IHK: Richtlinienentwurf der EU-Kommission „VAT in the Digital Age“ (ViDA) (PDF)

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Einheitliche EU-Mehrwertsteuerregistrierung
E-Invoicing & Digitale Meldepflichten

Heise: EU-Rat einigt sich auf E-Rechnung und Umsatzsteuermeldung in Echtzeit​

Artikel aus unserem Blog: VAT in the Digital Age (ViDA): A guide for businesses

Adoption of the VAT in the Digital Age package

Effective 1 January 2027, minor legislative clarifications will impact users of the One-Stop Shop (OSS) and IOSS schemes. From July 1, 2028, platforms in short-term accommodation rental and passenger transport must comply with new deemed supplier measures, while the Single VAT Registration reforms and mandatory reverse charge for non-identified suppliers will start.

Digital Reporting Requirements will affect cross-border B2B transactions from 1 July 2030. By 1 January 2035, Member States with a domestic digital real-time transaction reporting obligation must align their systems with the EU standards, marking the final phase of this comprehensive ViDA package.