This ViDA initiative involves different European Interoperable Public Services in the member states and at EU level.
Concerned are:
From Legislation perspective
Deemed supplier in Platform economy
Single VAT Registration (SVR)
Digital Reporting Requirements (DRR)
They have a timing as follows:
Introduction of Digital Reporting Requirement (DRR) July 2030
Modernisation of the reporting obligations for VAT transactions based on electronic invoicing
Deemed supplier in Platform economy January 2027
Platforms in transport and short term accommodation sectors to account for the VAT rather than underlying supplier
Single VAT Registration July 2028
Reducing the need for business to register in another Member State
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| dct:type | paaf:Assessment |
| dct:modified | 2024-11-13 |
| dct:publisher | KU Leuven Public Governance Institute |
| dct:title | Strategic Assessment |
| skos:definition | Add description of the Driver here |