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Focus on VAT in the Digital Age (ViDA)

EU Member States will closely be awaiting a finalised version of the VAT in the Digital Age (ViDA) package, which is tentatively expected in December 2023.

The absence of a final version of the package, however, has not prevented EU Member States from analysing the main talking points that have surfaced from the current version of the proposal. Many countries have initiated the process to introduce draft bills which embed the ViDA methodology into their own domestic legislation.

To this effect, Slovakia has initiated public consultations on draft bills that cover multiple agendas raised in the ViDA package. A significant portion of this relates to the Digital Reporting Requirements that ViDA will impose on Member States.

Feedback can be provided by stakeholders until 4 September 2023, and is expected to substantially shape the trajectory of Slovakia’s draft bill pertaining the ViDA regulations.

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