Rada EU schválila balíček opatření „DPH v digitálním věku“ (ViDA)

The EU Council approves the "VAT in the digital age" (ViDA) package

On 5 November 2024, the EU Council approved the "VAT in the Digital Age" (ViDA) package, which brings several key changes in the areas of e-invoicing, rules for the movement of goods under the  call-off stock arrangement, the extension of the One Stop Shop regime, the mandatory use of the reverse charge regime and new rules for platforms providing short-term accommodation and transport services.

The changes will be phased in from 2025 to 2030 (possibly further to 2035).

It will be crucial for businesses operating in the EU market to understand the impact of these changes on their business, particularly in terms of how VAT is applied, invoicing and reporting.

For more information on the planned changes and their implementation dates, please see the forthcoming article in our November EY Tax and Legal News.

If you have any questions, please contact the author of the article or the EY advisory team you are working with.

Author:

Ivana Krylová