The 3 pillars of the ViDA proposal are Digital Reporting Requirements, Single VAT Registration, and VAT treatment of the platform. Focusing on the former, the latest proposal edition has yielded noticeable content changes in these requirements.
Immediate changes upon proposal approval
Beginning on the date defined by the directive (contingent upon the proposal’s approval), Member States are no longer required to obtain derogation to implement obligatory e-invoicing within their jurisdictio…