Denmark VAT in the Digital Age Initiative Proposal for EU

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The VAT in the Digital Age (ViDA) proposal has been introduced by the Denmark Tax Authority to at least lessen fraud as part of the Digital Age Initiative. Comments are accepted and are due until 23 January 2023.

The proposals ready for consultation are the following:
  • Amendment of the Directive 2006/112/EC on the standard system of VAT, Council implementing VAT Rules for the Digital Age
  • Amendment of the Regulation (EU) No. 904/2010 on the standard system of VAT, Council regulating administrative cooperation arrangements needed for the digital age and
  • Amendment of the Implementing Regulation EU No. 282/2011 on the standard VAT system, Council implementing information requirement for specific VAT schemes.

The following proposals aim to: 
  • Introduce a new system for real-time digital reporting requirements, which includes e-invoicing
  • Implement a single VAT registration across the EU and
  • Update VAT rules for passenger transport and short-term accommodation platforms, including a requirement for platform economy operators to collect and remit VAT.

Disclaimer: Reproduced/Adapted with permission from Global VAT Compliance.

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