EU Member States Agree on ViDA: A Major Step for the EU VAT System and a Digital Leap for Businesses

Madeleine Merkx; John Gruson

doi:10.54648/ecta2025002

EU Member States Agree on ViDA: A Major Step for the EU VAT System and a Digital Leap for Businesses

Madeleine Merkx
, John Gruson

Tax Law

Research output: Contribution to journal › Article › Academic › peer-review

1 Citation (Scopus)

26 Downloads (Pure)

Abstract

In this article, the authors discuss the European Commission’s VAT in the Digital Age (ViDA) package, on which the Ministers of Finance from all EU Member States reached a political agreement in the Economic and Financial Affairs Council (ECOFIN) meeting of 5 November 2024. Meanwhile, the legislative texts have undergone some changes due to the need to reach consensus. The authors highlight the most important rules that, following a change in the timeline, must now come into force between 2025 and 2035.

Original language	English
Pages (from-to)	8-21
Number of pages	14
Journal	EC Tax Review
Volume	34
Issue number	1
DOIs	https://doi.org/10.54648/ecta2025002
Publication status	Published - 14 Feb 2025

Bibliographical note

Publisher Copyright:
© 2025 Kluwer Law International BV, The Netherlands

Research programs

SAI 2007-05 FA

Erasmus Sectorplan

Sector plan SSH-Breed

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10.54648/ecta2025002

ECTA2025002Final published version, 156 KBLicence: Article 25fa Dutch Copyright Act

https://kluwerlawonline-com.eur.idm.oclc.org/journalarticle/EC+Tax+Review/34.1/ECTA2025002

Cite this

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EU Member States Agree on ViDA: A Major Step for the EU VAT System and a Digital Leap for Businesses

Abstract

Bibliographical note

Research programs

Erasmus Sectorplan

Access to Document

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