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EU Member States Agree on ViDA: A Major Step for the EU VAT System and a Digital Leap for Businesses

Madeleine Merkx & John Gruson

EC Tax Review2025https://doi.org/10.54648/ecta2025002article
ABDC B
Weight
0.46

Abstract

p class="MsoNormal"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.o:p/o:p

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https://doi.org/https://doi.org/10.54648/ecta2025002

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@article{madeleine2025,
  title        = {{EU Member States Agree on ViDA: A Major Step for the EU VAT System and a Digital Leap for Businesses}},
  author       = {Madeleine Merkx & John Gruson},
  journal      = {EC Tax Review},
  year         = {2025},
  doi          = {https://doi.org/https://doi.org/10.54648/ecta2025002},
}

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EU Member States Agree on ViDA: A Major Step for the EU VAT System and a Digital Leap for Businesses

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Evidence weight

0.46

Balanced mode · F 0.40 / M 0.15 / V 0.05 / R 0.40

F · citation impact0.37 × 0.4 = 0.15
M · momentum0.60 × 0.15 = 0.09
V · venue signal0.50 × 0.05 = 0.03
R · text relevance †0.50 × 0.4 = 0.20

† Text relevance is estimated at 0.50 on the detail page — for your query’s actual relevance score, open this paper from a search result.