{"id":14879,"date":"2026-10-21T11:14:46","date_gmt":"2026-10-21T10:14:46","guid":{"rendered":"https:\/\/meridianglobalservices.com\/?page_id=14879"},"modified":"2026-10-27T09:56:06","modified_gmt":"2026-10-27T09:56:06","slug":"what-is-vat-in-the-digital-age","status":"publish","type":"page","link":"https:\/\/meridianglobalservices.com\/de\/what-is-vat-in-the-digital-age\/","title":{"rendered":"What is VAT in the Digital Age"},"content":{"rendered":"

What is VAT in the Digital Age (ViDA)?<\/h2>
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Verstehen der Zukunft von Mehrwertsteuern, elektronischer Rechnungsstellung und digitaler Berichterstattung<\/h6><\/header><\/div><\/div><\/div>
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What is VAT in the Digital Age (ViDA)?<\/h2><\/header><\/div><\/div><\/div><\/div>
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The EU\u2019s VAT in the Digital Age (ViDA) package is a major modernisation of the EU VAT system. Adopted on 11 March 2025, it will progressively change how businesses report VAT, how VAT is collected in the platform economy, and how businesses manage VAT registrations across the EU. The reforms will be phased in between 2025 and 2030.<\/p>\n

There are three pillars of ViDA:<\/p>\n

1. Digital Reporting & e-Invoicing<\/strong>
\nViDA will move VAT reporting towards digital, near real-time reporting based on e-invoicing. From 1 July 2030, mandatory e-invoicing and new EU Digital Reporting Requirements will apply to cross-border B2B transactions, giving tax authorities faster access to transaction information and helping tackle VAT fraud.<\/p>\n

2. VAT & the Platform Economy<\/strong>
\nNew rules will change how VAT is handled by certain digital platforms. In particular, platforms facilitating short-term accommodation rental and passenger transport by road will, in certain circumstances, become responsible for collecting and paying VAT where the underlying supplier does not charge VAT.<\/p>\n

3. Single VAT Registration<\/strong>
\nViDA will simplify and broaden the application of the domestic reverse charge mechanism, allowing Member States to apply it more widely in certain circumstances, and reducing the need for non-established businesses to register for VAT locally. ViDA will also expand the use of the One Stop Shop (OSS), allowing businesses to meet more of their EU VAT obligations in their own country, rather than registering for VAT separately in multiple Member States. The changes also include improvements to existing OSS\/IOSS processes and a new mechanism for transfers of own goods. Overall, this pillar is designed to reduce the need for multiple VAT registrations and make cross-border EU VAT compliance simpler.<\/p>\n\n\t\t<\/div>\n\t<\/div>\n<\/div><\/div><\/div><\/div>

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Click hier<\/a> for the latest ViDA updates<\/h5>\n\n\t\t<\/div>\n\t<\/div>\n<\/div><\/div><\/div><\/div>
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ViDA: Hauptdaten<\/h2><\/header><\/div><\/div><\/div><\/div>
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Einzige Mehrwertsteuersatzregistrierung & Plattform\u00f6konomie<\/h4>

1. Juli 2028<\/h5>

\u2022 Pflichtm\u00e4\u00dfige R\u00fcckbuchung bei nicht ans\u00e4ssigen\/nicht identifizierten Lieferanten
\n\u2022 Einf\u00fchrung der \u00dcbertragung eigener G\u00fcter OSS
\n\u2022 Erweiterung der OSS-Programme, um weitere E-Commerce-\/Verbraucherhandelsaktivit\u00e4ten abzudecken
\n\u2022 Vorschriften zur Anerkennung von Lieferanten f\u00fcr Plattformen, die den Kurzzeitmietung von Unterk\u00fcnften und den Personenverkehr erm\u00f6glichen.<\/p><\/div><\/div><\/div><\/div><\/div>

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E-Rechnung & Digitaler Echtzeitreporting<\/h4>

1. Juli 2030<\/h5>

\u2022 Pflichtm\u00e4\u00dfige E-Rechnungen f\u00fcr grenz\u00fcberschreitende Transaktionen in der EU
\n\u2022 E-Rechnungen werden standardm\u00e4\u00dfige Art der \u00dcberweisung f\u00fcr alle anderen Transaktionsarten (im Rahmen der Ausnahmeregelung f\u00fcr die einzelnen Mitgliedstaaten)
\n\u2022 Echtzeitberichte zu Intra-EU-Verkaufsgesch\u00e4ften basierend auf elektronischer Rechnungsstellung
\n\u2022 Mitgliedstaaten k\u00f6nnen digitale Meldepflichten f\u00fcr Eink\u00e4ufe innerhalb der EU einf\u00fchren, mit einer Frist von 5 Tagen
\n\u2022 Abschaffung der EC-Verkaufslisten<\/p><\/div><\/div><\/div><\/div><\/div>

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Harmonisierung der nationalen elektronischen Rechnungsstellungssysteme und digitalen Berichtssysteme<\/h4>

01. Januar 2035<\/h5>

Frist f\u00fcr die Angleichung der nationalen Verpflichtungen zur digitalen Echtzeit-Transaktionsberichterstattung an das EU-System.<\/p><\/div><\/div><\/div><\/div><\/div><\/div><\/div><\/div><\/div><\/div>

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Haben Sie weitere Fragen zu ViDA?<\/p>

Kontaktieren Sie unsere Experten f\u00fcr Steuerkonformit\u00e4t, die Ihnen ausf\u00fchrlich \u00fcber die Auswirkungen von ViDA auf Ihr Unternehmen informieren k\u00f6nnen.<\/p><\/div><\/div><\/div>

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Kontaktieren Sie unsere Experten f\u00fcr Steuerkonformit\u00e4t<\/h4>\n\t
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