On 1 October 2026 the European Commission adopted COM(2026) 515, a proposal for a Council directive that would let Member States keep using two VAT anti-fraud tools until 30 June 2030: the optional reverse charge mechanism in Article 199a of the VAT Directive and the Quick Reaction Mechanism (QRM) in Article 199b. Under the Directive…
The European Union adopted the VAT in the Digital Age package, known as ViDA, on 11 March 2025. It arrives as three connected legal acts: Council Directive (EU) 2025/516, Council Regulation (EU) 2025/517 and Council Implementing Regulation (EU) 2025/518. Together they rewrite how VAT is invoiced and reported across the single market. From 1 July…
On 3 September 2026 the European Commission put a number on five years of the EU e-commerce VAT reforms: more than 125 billion euro in VAT collected through the One Stop Shop and the Import One Stop Shop since the rules took effect on 1 July 2021. In 2025 alone the schemes brought in more…