European Union tax judgments and law updates
Judgments, legislation and official guidance, summarised in plain English with what each one means in practice. Last updated .
VAT in the Digital Age: 2026 work programme and timeline
The Commission published its ViDA work programme. Platform-economy deemed-supplier rules and OSS changes follow in 2027, mandatory reverse charge for certain non-established suppliers from 1 July 2028, and structured e-invoicing with digital reporting for intra-EU B2B transactions from 1 July 2030. Several member states, including Belgium, Poland and France, are rolling out national e-invoicing in 2026.
What it means: Indian exporters invoicing EU customers should plan for structured e-invoices and changes to OSS.
EUGuidanceEuropean Commission
Summaries are prepared from published orders and reports for general information. They are not legal advice.