EU rebuilds VAT information exchange for ViDA, ending with a central VIES from 1 July 2030

What changed in detail

Council Regulation (EU) 2025/517 of 11 March 2025 amends Regulation (EU) No 904/2010 on administrative cooperation in VAT “as regards the VAT administrative cooperation arrangements needed for the digital age”. It was published on 25 March 2025 (OJ L, 2025/517) and entered into force twenty days later, on 14 April 2025. Article 6 staggers its five operative articles:

• Entry into force (Article 1). Member States store data on the IOSS VAT identification numbers they issue and, per number, the monthly value of exempt imports under Article 143(1)(ca) of the VAT Directive (Article 17(1)(e)).
• 1 July 2028 (Article 2). Information exchange extends to the special schemes in Title XII, Chapter 6, including goods transferred under the new transfer-of-own-goods scheme.
• 1 July 2029 (Article 3). Article 21(2) is amended on the data Member States make available on supplies.
• 1 July 2030 (Article 4). A central VIES receives the intra-EU transaction data reported under the Directive’s new digital reporting rules; Member States transmit it no later than one day after collection, and it stays available for 10 years from the end of the year of transmission (Article 24h).
• 1 July 2032 (Article 5). The legacy storage of recapitulative-statement data (Article 17(1)(a) to (c)) and related provisions are deleted.

What it means

This is the authorities’ side of ViDA; it imposes nothing directly on businesses and is enacted but mostly not yet applying. Its timetable tracks Directive (EU) 2025/516: the 2028 step follows the new OSS schemes, and the 2030 central VIES is where the transaction-level reports that replace recapitulative statements will land. The record-keeping rules for platforms and scheme users sit in Implementing Regulation (EU) 2025/518, and the revised OSS/IOSS return in Implementing Regulation (EU) 2026/1869.