The 3 pillars of the ViDA proposal are Digital Reporting Requirements, Single VAT Registration, and VAT treatment of the platform. Focusing on the former, the latest proposal edition has yielded noticeable content changes in these requirements. Immediate changes upon proposal approval Beginning on the date defined by the directive (contingent upon the proposal’s approval), Member States are no longer required to obtain derogation to implement obligatory e-invoicing within their jurisdictions. This, however, does not include digital reporting requirements. E-invoicing is separate in the context of the proposal, and the obligation, together with the new rules for derogations, will become effective...