Purpose of VAT in the Digital Age (ViDA)

For each of these pillars, a time frame for implementation is set as follows:

1. Digital Reporting Requirements (DRRs)
   • As of January 2028:
     1. The proposed changes replace the recapitulative statements with a new digital reporting system for intra-community transactions.
     2. The DRR for intra-Community transactions will cover the same transactions that are currently covered by the recapitulative statements, as well as the supplies of goods and services subject to the domestic reverse charge mechanism provided for by article 194 of the EU VAT Directive (i.e., supplies performed by non-established taxable persons to the Member State in which the VAT is due in B2B situations).
     3. The data that must be transmitted is the same as the one currently submitted in the recapitulative statements, but detailed for each transaction instead of aggregated by customer.
     4. The data must be transmitted electronically by means provided by the Member States on a transaction-by-transaction basis.
     5. The transmission could be done by the taxpayer making the supply or by a third party on the taxpayer’s behalf.

2. Ε-invoicing
   • As of January 2024
     1. Member States may impose e-invoicing obligations without prior mandatory authorization by the tax authorities, which is currently required in most Member States.
     2. The e-invoices shall be permitted to be issued in compliance with the European Standard EN 16931, which is currently relevant for B2G transactions, according to the requirement laid down in Directive 2014/55/EU.
     3. The issuance of e-invoices will not depend on their acceptance by the recipient, and there will be no possibility to issue summary invoices.

• As of January 2028
  1. E-invoicing will be the default system for the issuance of invoices. Member States may still accept invoices in paper or other formats; however, e-invoicing for intra-community supplies of goods and services will be obligatory.

3. Platform economy
   • As of January 2025
     1. The proposed changes clarify that facilitation services provided by platforms to non-taxable persons qualify as intermediary services (and not as electronically supplied services, as currently perceived by certain Member States). The place of supply should be the place where the underlying transaction is supplied, in accordance with the EU VAT Directive.
     2. The deemed supplier regime will be introduced in the accommodation and passenger transport sectors of the platform economy. Under this regime, where the supplier of such services does not charge VAT, the platform will charge and account for the VAT on the underlying supply.
     3. Regarding supplies of goods made within the EU, the extension of the deemed supplier for platforms to all B2B and B2C transactions performed by EU and non-EU suppliers is proposed.
     4. The currently optional IOSS regime will become mandatory for platforms when certain imports of goods to consumers in the Union are facilitated by the latter.

4. Single VAT registration
   • As of January 2025
     1. The scope of the Union OSS scheme will be expanded in order to include the following B2C supplies of goods:
        1. supply of goods with installation or assembly,
        2. supply of goods on board ships, aircraft, or trains,
        3. supply of gas, electricity, heating, and cooling,
        4. domestic supplies of goods
     2. Taxable dealers that operate under the margin scheme for second-hand goods can opt to register under the Union OSS scheme in order to declare and pay the VAT due on such cross-border supplies.
     3. The optional application of the domestic reverse charge mechanism in B2B supplies provided by article 194 of the EU VAT Directive, which relieves (under certain conditions) non-established suppliers to the Member State in which the VAT is due from the obligation to obtain a VAT registration number, is proposed to become mandatory. supply.
     4. The call-off stock simplification provided for by article 17a of the EU VAT Directive (and transposed via article 7a of L.2859/2000 into the Greek VAT legislation) will phase out and cease to apply on December 31, 2025.
     5. A new broader OSS simplification scheme for transfers of own goods will be introduced, which will also cover the transfer of own goods from one Member State to another during the course of sales to consumers and encompass cross-border movements of goods that are currently covered by the call-off stock arrangements provided for by Article 17a of the EU VAT Directive.
     6. The scope of the non-union OSS is extended to supplies of services from non-EU suppliers to all non-taxable persons, even if these are not established in the Union.