Regulatory updates - EU

Get the latest news and updates on e-invoicing, e-ordering, e-archiving and indirect tax regulatory requirements.

2025-03-27

ViDA package has been published in the official journal of the European Union

After recent ratification on March 11, 2025, the ViDA package is now steps closer to entering into force.

2025-03-11

The ViDA proposal receives final approval from the European Council

After much anticipation, revision and deliberation, the VAT in the Digital Age (ViDA) package has received its final seal of approval.

On March 11, 2025, the European Council provided the final stamp of approval on the ViDA proposal, fully ratifying the legislation. The core principles of ViDA remain, addressing digital reporting requirements (DRR), the treatment of VAT in the platform economy, and single VAT registration.

The message remains clear within the Union, as stated by the Polish Minister of Finance, Andrzej Domanski: “The EU’s VAT rules need to keep track of the digital transformation of our economies. This package will give the EU a competitiveness boost, help combat VAT fraud, and cut the administrative burden for businesses.”

Moving forward, the entry into force of the legislation is the 20th day following its publication in the Official Journal of the EU. Beyond this, it is expected that while the regulations within the package are directly applicable, the legislation will have to be further transposed into national law.

2025-02-26

New legislation on Electronic VAT Exemption Certificate adopted

The Council has adopted new legislation introducing an electronic VAT exemption certificate, replacing an existing paper one. The new certificate will become mandatory from June 30, 2032.

This reform is part of a broader legislative package amending the EU VAT Directive and EU VAT Implementing Regulation. The shift is expected to enhance efficiency, lower costs, and improve the overall management of VAT exemptions in the EU. Until the 2032 deadline, Member States may continue using paper certificates or existing electronic systems.

To support a smooth transition, the European Commission will work closely with Member States on technical implementation.

The initiative follows the Commission’s proposals from July 8, 2024, a political agreement on December 10, 2024, and a European Parliament opinion on November 13, 2024. The legislation takes effect 20 days after its publication in the Official Journal of the European Union.