VAT in the Digital Age (ViDA) is the most significant change to EU VAT in a decade, phasing in across three pillars: digital reporting and e-invoicing, platform-economy deemed-supplier rules, and a single VAT registration that extends the One-Stop-Shop.
For cross-border sellers, the direction of travel is clear: more transactions reported in near-real time, more obligations shifted onto or shared with marketplaces, and fewer separate national VAT registrations needed over time.
Practical preparation
- Ensure your billing and marketplace data can produce structured e-invoices in the required formats.
- Review where deemed-supplier rules change who accounts for VAT on your sales.
- Plan registrations around the expanded OSS rather than defaulting to multiple national numbers.
Fewer national registrations, more real-time reporting — the platforms that win will have clean, structured data.
Infiniti3 reconciles marketplace data against your VAT and OSS positions and prepares your reporting for the ViDA milestones, with a senior advisor reviewing every filing.