In this article, the
authors discuss the European Commission’s VAT in the Digital Age (ViDA)
package, on which the Ministers of Finance from all EU Member States reached a
political agreement in the Economic and Financial Affairs Council (ECOFIN)
meeting of 5 November 2024. Meanwhile, the legislative texts have undergone
some changes due to the need to reach consensus. The authors highlight the most
important rules that, following a change in the timeline, must now come into force
between 2025 and 2035.