ViDA Implementation Progress: EU Council Discusses State of Play as Czechia and Sweden Move on Legislation

Brussels, 3 July 2026 – ViDA implementation progress picked up concretely in early June. On 5 June 2026, the Council of the European Union’s Working Party on Tax Questions (Indirect Taxation – VAT) met in Brussels to discuss the state of play of VAT in the Digital Age (ViDA). That same month, Czechia and Sweden published their first national bills transposing the ViDA package. For Dutch and Belgian businesses trading across borders, this is a signal that ViDA is moving from policy framework into concrete national law.

What the EU Council discussed on 5 June

The Council’s General Secretariat announced the meeting via Communication CM 2971/26 of 26 May 2026. The sole substantive agenda item was “Implementation of the VAT in the Digital Age (ViDA) package – State of play,” alongside the standard “any other business” point. The session reflects ongoing coordination among member states on digital VAT reporting and e-invoicing reform, with particular focus on harmonising data formats, transmission protocols and interoperability as member states move their implementation plans forward.

Czechia: first ViDA phase in draft legislation

On 2 June 2026, the Czech Ministry of Finance published a bill implementing the first stage of the ViDA package into national law. The proposal aligns with the broader ViDA objectives: improved VAT collection, simplified cross-border compliance, and stronger cooperation between tax authorities through digital reporting tools.

Sweden: bill submitted to parliament

Sweden’s Ministry of Finance submitted Bill No. 2025/26:278 to parliament on 9 June 2026, amending the VAT Act in line with Directive 2025/516/EU (ViDA). The bill covers updated rules on cross-border VAT, the timing of reporting obligations, special schemes, and the treatment of electronic interfaces. It also adjusts input VAT deduction and refund rules for certain non-EU taxable persons.

Why this matters for your VAT compliance

ViDA was formally adopted on 11 March 2025 and is being rolled out in phases through 2035. Key milestones on the timeline include:

• 1 January 2027: minor legislative clarifications affecting users of the One-Stop Shop (OSS) and IOSS schemes.
• 1 July 2028: platforms in short-term accommodation rental and passenger transport by road must comply with new deemed supplier rules; the Single VAT Registration reform and mandatory reverse charge for non-registered suppliers take effect.
• 1 July 2030: mandatory structured e-invoicing for intra-EU B2B transactions (Digital Reporting Requirements), the same architecture the Peppol network is built to support.

The Czech and Swedish bills show that member states are now actively transposing ViDA into national law, well ahead of the first hard deadlines. For businesses invoicing internationally, this is the moment to track how each member state implements ViDA obligations in practice, since national transposition can vary in pace and detail despite the shared EU directive. We previously covered the broader European Commission’s 2026 ViDA work programme, which sets out this year’s phasing and priorities.

What you can do now

While the hard ViDA deadlines mostly apply from 2027 and 2030 onward, it is worth identifying now which member states are relevant to your organisation and following their national legislative processes. Businesses already using Peppol for Belgian or other e-invoicing mandates are building infrastructure that will remain useful under future ViDA requirements. Compare certified Peppol Service Providers to assess who can best support you through this transition.

1. Council of the European Union: Working Party on Tax Questions – Indirect Taxation (5 June 2026)
2. VATupdate: EU Council Schedules Key Discussion on ViDA – State of Play
3. Global VAT Compliance: Sweden ViDA VAT Amendments Submitted to Parliament
4. European Commission: VAT in the Digital Age – 2026 Work Programme