At the VAT Expert Group (VEG) meeting held on December 13th, VEG members were invited to submit their comments on the Digital Reporting Requirements (DRR) of the ViDA package. These comments will help prepare future Explanatory Notes or Implementing Regulations.

You can find below a link to the technical note prepared by the IVA on this matter. The amendments to the VAT Directive concerning the DRR can be found in section 4 of the note (amendments to the VAT Directive effective from 1 July 2030).
https://mailchi.mp/9654f6dd6e32/iva-newsletter-21257123?e=7748092c9d

You will also find the text on which there was an agreement on a general approach on the proposal for a draft Council Directive amending the VAT Directive here https://data.consilium.europa.eu/doc/document/ST-14961-2024-INIT/en/pdf. The articles related to electronic invoicing and DRR start on page 52 of the document.

The Commission is requesting that input into the consultation process is done by highlighting those articles about which it would be convenient to clarify various aspects in Explanatory Notes (or possibly via an Implementing Regulation – please indicate which you think would be the preferred ‘instrument’). The articles identified are the following:

Electronic Invoicing.

• Articles 217 and 218 (definition of electronic invoice)
• Article 222 (1) (deadlines)
• Art 223 (summary invoices)
• Art 226 (invoicing data)
• Article 232 (acceptance)

Digital Reporting Requirements.

• Article 262 (DRR replacing recapitulative statements).
• Article 263 (deadlines).
• Art 264 (data to be submitted through DRR).
• Art 271a and 271b (domestic DRR).
• Article 273 (other obligations for Member States, e.g. transition to adapt their domestic systems to the requirements of the Directive).

If you have any comments to make about these important changes, please make sure that you submit within deadline.