There were high hopes until the last minutes that the VAT in the Digital Age (ViDA) proposal would be approved under the Belgian presidency of the EU Council. Overall, the Member States agree on Pillar 1 - E-invoicing and Digital Reporting Requirements (DRR) and Pillar 3 - Single VAT registration of the ViDA proposal.
However, once again, Estonia vetoed the proposal due to reservations about Pillar 2 - Platform Economy. This is the second vote under the Belgian presidency on the bill; the…