Directive (UE) 2025/516

Legal basis of the ViDA package, adopted on 11 March 2025.

Definition

Adopted on 11 March 2025 and published in the OJEU on 25 March 2025, it carries ViDA's three pillars: DRR and e-invoicing, the platform economy (deemed supplier), and single VAT registration. It is completed by Regulation (EU) 2025/517 and Implementing Regulation (EU) 2025/518.

Origin

Council Directive (EU) 2025/516 of 11 March 2025, Official Journal of the European Union, L series, 25 March 2025.

Example in context

Standard citation: "Council Directive (EU) 2025/516 amending Directive 2006/112/EC as regards VAT rules for the digital age".

Related terms

• DRR (ViDA) — reporting pillar carried by the directive.
• EU ViDA 2025 — the full legislative package.