VAT training : understanding the VAT in the Digital Reform (VIDA)

Training objectives : 

• Understand the objectives, scope and timeline of the VAT in the Digital Age (ViDA) reform
• Master key changes: VAT registration, One Stop Shop and compliance simplification
• Understand near real-time digital reporting and e-invoicing requirements
• Assess impacts on digital platforms and e-commerce operators
• Evaluate implications for systems, processes and compliance readiness

Audience :   

• Tax, legal or finance professionals
• Lawyers, accountants and accounting staff
• Business executives of companies operating within the European Union

Duration: 2 hours  
Format: Virtual class (inter-company or in-house)

Pricing in Luxembourg  : on quotation

Training Plan:

Introduction:

• History of VAT reforms
• ViDA regulatory framework
• Overview of the three ViDA pillars (2027–2030)

VAT One-Stop Shop / OSS (Pillar 3 – 2027 and 2028):

• 2027 :
• • Electronic interfaces acting as deemed suppliers
  • Distance sales of goods and the €10,000 threshold
  • Scope of the Union OSS and Non-Union OSS schemes
  • Other adjustments
• 2028 :
• • Intra-EU stock transfers
• • VAT liability for local B2B transactions
• • Reporting of transactions in the VAT return summary statement
• • Invoice issuance deadlines
• • Scope of the Union OSS scheme
• • Other adjustments

Near Real-Time Reporting Based on E-Invoicing for Intra-EU Transactions (Pillar 1 – 2030):

• Definition of the Digital Reporting Requirements (DRR)
• Content of the Digital Reporting Requirements (DRR)
• Definition of an electronic invoice
• Transmission deadlines
• Updates to mandatory invoice details
• Examples: current framework, 2028 framework, and 2030 framework

Platforms and E-commerce (2027–2030):

• VAT treatment of certain digital platforms
• New deemed supplier rule for platforms/service providers

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