ViDA: ‘VAT in the Digital Age’ Published in the EU Official Journal

On 25 March 2025, the VAT in the Digital Age (ViDA) package was officially published in the Official Journal of the European Union amending the following legal instruments:

• The EU VAT Directive
• The Regulation on the VAT administrative cooperation
• The VAT Implementing Regulation concerning requirements for certain VAT schemes

These amending acts will enter into force on 14 April 2025, with different changes taking effect from that date through to 2035.

This means that in 20 days, the first changes will take effect regarding electronic invoicing rules. Under the new framework, EU Member States will have the flexibility to introduce domestic e-invoicing mandates without needing prior approval from the EU.

For more information on ViDA, access our Sovos VAT in the Digital Age Guide.