Tax, VAT and ViDA

The pillar guide

Tax, VAT and ViDA explained: what the invoice carries for tax - Tax data on the invoice, VAT reporting, and the EU VAT in the Digital Age programme, explained as a programme, not as a date list.

Working guides in this topic

• Cross-border VAT and invoice data - Intra-EU and export supplies, identifiers and the data that supports the treatment claimed.
• E-reporting vs e-invoicing: two different obligations - An invoice exchange obligation and a reporting obligation can exist separately, and confusing them causes double work or a missed report.
• Multi-rate and mixed-supply invoices - Lines with different tax treatments on one invoice, and how totals must still reconcile.
• Tax advice boundary for this guide - What this guide explains, what it does not advise, and where a reader should take a specific tax question.
• Tax audits and invoice evidence - What a tax auditor asks for, and why the invoice plus its status evidence answers more than the invoice alone.
• Tax errors and corrections on an invoice - Correcting a tax figure with a credit note or a corrected invoice, and the trail that must remain.
• Tax exemptions and reverse charge on an invoice - Exemption reasons, reverse charge notes and the evidence each one needs on the record.
• VAT data on an invoice line: category, rate and amount - Line tax category, rate, amount and exemption reason, and how a wrong category breaks reporting.
• VAT reporting from invoice data - How reported figures are derived from invoice records, and why the derivation must be reproducible.
• ViDA programme in plain terms - The VAT in the Digital Age programme: real-time reporting, platform economy and single registration, as ideas with phased measures.

All topics