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On 13 May 2025, the Council announced that it has reached an agreement on the VAT rules for distance sales of imported good and import VAT. In the future, foreign traders or platforms will be made liable for import VAT and VAT on distance sales of imported goods in the Member State of the final

On 11 March 2025, the VAT in the Digital Age (ViDA) package has been finally adopted by the Council of the European Union and the measures will be turned out progressively until January 2035. The purpose of this package is to modernize and improve the VAT system in the EU to better align with the

Introduction On 5 November 2024, the Council adopted several measures aimed at conforming the value added tax (“ VAT”) rules to the digital age. The ViDA package will bring major changes to the VAT system. The ViDA package is based on three main pillars: Pillar 1: digital VAT reporting This first

Introduction On 8 July 2024, the European Commission (the " Commission") adopted a legislative package to amend key VAT regulations. This initiative aims at modernizing VAT procedures by introducing an electronic VAT exemption certificate, streamlining the process for businesses and aligning with

On 10 April 2024, the European Parliament (“ EU Parliament”) adopted its non-binding report on the proposal for a Council directive establishing a Head Office Tax system for micro, small and medium size enterprises and amending Directive 2011/16/UE. Background On 12 September 2023, the European

On 19 February 2024, the OECD Council allowed an update to the Commentary 26 of the OECD Model, which relates to the exchange of information, more specifically to the question of administrative assistance. As a reminder, the exchange of information process was set up in 2009 in order to improve the