The European Parliament approved the simplified procedure for VAT in the Digital Age package (ViDA) by 589 votes to 42, with 10 abstentions, at its plenary session in Strasbourg on Wednesday 12 February.
In November 2024, the finance ministers of the EU Member States reached a unanimous political agreement on the ‘ViDA’ package, after two years of discussions (see EUROPE 13518/13). Given that Parliament had delivered its opinion a year earlier (see EUROPE 13298/11), the EU Council decided to consult Parliament again, due to the substantial changes made by the EU Council to the directive. The rapporteur, MEP Ľudovít Ódor (Renew Europe, Slovak), recommended a simplified procedure without amendments.
By 2030, online platforms will have to pay VAT for services provided through them in most cases where individual service providers do not charge VAT, with the aim of ending a market distortion in relation to the traditional economy. Member States will have the option of exempting small and medium-sized enterprises (SMEs) from this rule.
Read the report: https://aeur.eu/f/fgw (Original version in French by Anne Damiani)