On 11 March 2025, the EU Council formally adopted the "VAT in the digital age" package. The acronym ViDA (VAT in the digital age) has become common for this initiative. The changes will be gradually implemented in the national legislations of EU Member States over the coming years.
After entry into force, Member States will be able to introduce mandatory electronic invoicing, e-invoicing, under certain conditions. According to current information, the Czech Republic is not planning to take this step in the foreseeable future.
From 1 July 2028, platforms in the short-stay accommodation and passenger transport sector will have to comply with new measures on deemed suppliers.
At the same time, changes will come into force in relation to the so-called single VAT registration. In practice, this will be a mandatory reverse charge for supplies from unregistered foreign suppliers.
In addition, the OSS (One Stop Shop) will be extended. For electricity, gas and other energy-related supplies, this change will even come into force as early as 1 January 2027
From 1 July 2030, digital reporting requirements (e-invoicing, DRR) will be mandatory for cross-border B2B transactions.
By 1 January 2035, Member States with a national obligation to report digital transactions in real time must align their systems with EU standards, the final phase of this comprehensive package. However, this obligation does not apply to the Czech Republic, as domestic e-invoicing is currently mandatory only in relation to the state (B2G).
This package of changes will be transposed into Czech legislation in the framework of future amendments to the VAT Act. We are continuously monitoring the situation and will keep you informed about the new developments.
Autor: Petr Linx
After entry into force, Member States will be able to introduce mandatory electronic invoicing, e-invoicing, under certain conditions. According to current information, the Czech Republic is not planning to take this step in the foreseeable future.
From 1 July 2028, platforms in the short-stay accommodation and passenger transport sector will have to comply with new measures on deemed suppliers.
At the same time, changes will come into force in relation to the so-called single VAT registration. In practice, this will be a mandatory reverse charge for supplies from unregistered foreign suppliers.
In addition, the OSS (One Stop Shop) will be extended. For electricity, gas and other energy-related supplies, this change will even come into force as early as 1 January 2027
From 1 July 2030, digital reporting requirements (e-invoicing, DRR) will be mandatory for cross-border B2B transactions.
By 1 January 2035, Member States with a national obligation to report digital transactions in real time must align their systems with EU standards, the final phase of this comprehensive package. However, this obligation does not apply to the Czech Republic, as domestic e-invoicing is currently mandatory only in relation to the state (B2G).
This package of changes will be transposed into Czech legislation in the framework of future amendments to the VAT Act. We are continuously monitoring the situation and will keep you informed about the new developments.
Autor: Petr Linx