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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FlavorCloud · about 21 hours ago
EU introduces a €3 flat customs duty per HS6 item on IOSS shipments under €150, removes de minimis exemption, and targets a €2‑€3 per package handling fee, affecting cross‑border merchants from July 1, 2026.
VATCalc · 9 days ago
Continuous Transaction Controls (CTCs) are shifting VAT review from post‑return to real‑time monitoring, driven by e‑invoicing and e‑reporting mandates across the EU. The EU requires intra‑community transactions to be e‑reported within 10 days, while Spain and Poland have tighter deadlines of 4 days and live e‑invoicing to KSeF, respectively. VATCalc offers a single tax engine that integrates VAT determination, e‑invoicing, e‑reporting and return preparation for 30+ countries.
Deloitte Luxembourg · 20 days ago
On 13 May 2024, the CJEU ruled that contractual price adjustments in intragroup transactions are not considered a supply of services for VAT purposes, meaning such adjustments fall outside the scope of VAT. The decision applies across the EU, including Portugal and Luxembourg, and underscores the need for case‑by‑case assessment of transfer pricing adjustments. The ruling does not change VAT rates or thresholds but clarifies the treatment of these adjustments.
Law360 · 25 days ago
The EU's top court ruled that intercompany pricing adjustments between the former General Motors unit and Stellantis do not alter VAT liability, meaning the Portuguese government should not have increased the VAT bill for Stellantis. The decision clarifies that such pricing shifts are not subject to VAT adjustments.
VatCalc · about 1 month ago
EU finance ministers endorsed an amendment to Regulation (EU) No 904/2010 that will allow OLAF and EPPO to query Member State VAT systems, but the amendment restricts access to read‑only, case‑by‑case searches and bans bulk extraction or AI analysis. The measure is pending Parliament approval, likely in July 2026, and will be routed through VIES, CESOP and Eurofisc channels.
Global VAT Compliance · about 1 month ago
The European Commission’s proposed EU bill would require member states to share VAT data with anti‑fraud agencies, but Spain has raised objections over data access provisions and inconsistencies. The proposal, introduced in November, seeks to strengthen cooperation against VAT fraud, which the Commission estimates costs the EU €90 billion annually. Spain plans amendments ahead of the upcoming EU finance ministers meeting.
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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.
