Indirect tax news from the past week
10 November 2025
European Union: ViDA “implementation dialogue”
On 28 October 2025, the European Commission held an “implementation dialogue” to seek feedback from stakeholders on the VAT in the Digital Age (ViDA) package. The ViDA package includes three pillars: digital reporting requirements, the platform economy, and single VAT registration. The measures included in the package will be implemented in stages, with application dates ranging from 2025 to 2035. The meeting involved 38 key stakeholders, including businesses, trade associations, and tax advisors. The Commission’s summary of conclusions noted that the meeting focussed on the challenges of implementation, as well as the opportunities presented by ViDA. Challenges included the importance of harmonised application, support for small and medium-sized businesses, and sufficient lead time for businesses to prepare, with accessible information. (Contact: Donna Huggard)
Digital Trade Corridors Programme
Under the Electronic Trade Documents Act 2023, electronic trade documents (ETDs), such as bills of lading and certificates of origin, have the same legal status as physical trade documents. The government considers that moving to ETDs has “the potential to save a significant amount of time and cost in international trading operations”, including reductions in border waiting times and operational costs. The Department for Business and Trade is currently seeking expressions of interest in a pilot programme, the Digital Trade Corridors Programme, for exporters to France and Germany to test using ETDs in real-time trade transactions. The programme will take approximately 8-12 weeks from the point of selection, and will start with one or two products and scale as appropriate. “The goal of these pilots is to make trade faster, cheaper, and more secure by transitioning from paper-based trading processes to data-driven processes.” The deadline for applications to join the pilot programme is 21 November 2025. (Contact: Jeffrie Mann)
CJEU VAT case calendar
On 13 November, the CJEU will deliver its judgment in FLO VENEER on evidence for intra-EU supplies of goods, and there will be an Advocate General opinion in Nekilnojamojo turto valdymas on late payment interest and double jeopardy.