VIDA package adopted
On 11 March 2025 the VIDA package was adopted by Council, following reconsultation with Parliament (see MIT News 5 November 2024). The revisions to the VAT Directive, the Implementing Regulation and the Regulation on Administrative Co-operation which implement the VIDA package will enter into force on the 20th Day after their publication in the Official Journal. Member States will be required to transpose the amendments to the VAT Directive into national law, with such changes being effective progressively from 2027 – 2035.
Immediately upon the entry into effect of the legislation, Member States may introduce mandatory e-invoicing rules under specific conditions. In addition, improvements will be made to the Import One-Stop-Shop (IOSS) framework for improved controls.
The 2027 – 2035 implementation timeline:
