EU VAT to go fully digital

How long will it take for ViDA to be fully operational across the EU?

The timetable has not been confirmed

Five years

Two years

Ten years

How many regulations and directives have been amended under ViDA?

Four

Six

Three

None

Which of the following statements is true? Statement 1, under ViDA, e-invoices will become compulsory. Statement 2, currently, EU tax authorities have only partial access to real-time VAT data

Only statement 1 is correct

Both statements are correct

Neither statement is correct

Only statement 2 is correct

What should be in place by 2035?

Digital systems will be harmonised across all EU states

One digital system will operate across all EU states

Digital systems will be introduced in individual states

None of the other answers is correct

Which of the following online services will NOT be subject to VAT?

On-demand video streaming

Passenger transport services

Short-term accommodation

The options in all the other answers are subject to VAT

In the run-up to full ViDA implementation, who will be responsible for collecting VAT for online services?

The service provider

The digital platform operator

VAT collection will be split between the digital platform operator and the service provider

Collection arrangements have yet to be finalised

Who will the extended VAT one-stop-shop schemes affect?

Traders that sell online to customers in at least three other EU countries

Traders that move stock to another EU country to sell directly to consumers at a later stage

Traders that do not sell online

Traders registered in countries that have a VAT registration threshold of above 45,000 euros

Which of the following will come into scope of one-stop-shop schemes from the start of 2027?

Energy products

Architectural and building services

Pharmaceutical products

Agricultural supplies

Which of the following statements is true? Statement 1, for business-to-business transactions, VAT liability will shift to the customer under the reverse charge mechanism. Statement 2, business-to-business transactions will still require VAT registration in each EU country of operation

Neither statement is correct

Only statement 1 is correct

Only statement 2 is correct

Both statements are correct

How will the electric vehicle market be affected by the reforms?

The administrative burdens on suppliers of charging solutions may ease significantly

A centralised registration process across the EU will support VAT collection between states

All the other answers are correct

Electric vehicles will be subject to the same VAT rate across EU states

EU VAT to go fully digital

How long will it take for ViDA to be fully operational across the EU?

How many regulations and directives have been amended under ViDA?

Which of the following statements is true? Statement 1, under ViDA, e-invoices will become compulsory. Statement 2, currently, EU tax authorities have only partial access to real-time VAT data

What should be in place by 2035?

Which of the following online services will NOT be subject to VAT?

In the run-up to full ViDA implementation, who will be responsible for collecting VAT for online services?

Who will the extended VAT one-stop-shop schemes affect?

Which of the following will come into scope of one-stop-shop schemes from the start of 2027?

Which of the following statements is true? Statement 1, for business-to-business transactions, VAT liability will shift to the customer under the reverse charge mechanism. Statement 2, business-to-business transactions will still require VAT registration in each EU country of operation

How will the electric vehicle market be affected by the reforms?

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