While we wait for the final text of the draft of the VAT in the Digital Age (ViDA) Directive, we can say that there are some certainties regarding the scope of the Directive, and the proposed scope is, as follows.

General information

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Content accuracy validation date: 15.12.2022
Content accuracy validation time: 08:29h


  1. EU Digital Reporting Requirements (DRR) were introduced for intra-EU transactions;
  2. Recapitulative statements have been removed.
  3. DRRs are to be mandatory or optional for domestic transactions (this is yet to be determined and will be clear once the draft is adopted);
  4. Any new DRR will conform to the EU DRR, and if a Member State (MS) wants to implement DRR, it must follow guidelines and meet standards and criteria established by the EU.Existing DRR will need to be converted to a new DRR.
  5. Reporting will be done transaction by transaction;
  6. A delay of a few days between an invoice being issued and data being received by the Tax Authority (TA) might be allowed (although the goal is to establish real-time reporting);
  7. All taxpayers will be covered, and there will be no thresholds.