On 20th June 2023, the European Parliament submitted to the EU Commission its proposed amendments to the VAT Directive 2006/112/EC regarding the VAT rules for the Digital Age (ViDA).

The most significant, and expected change is that the implementation of the pillars of ViDA each be delayed by up to 24 months. Most Member States are in agreement that the current time-scale is not manageable.

The EU Commission must now review the comments in line with the original proposal.

Information regarding the additional proposed amendments shall be published shortly.