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After much anticipation, many revisions, and much deliberation, the latest edition of the ViDA proposal has been agreed upon. The latest edition does not imply many drastic changes from previous revisions, barring a few timeline changes. The agreed-upon proposal edition makes implications and future impact a bit clearer. The proposal’s core is still focused on its three Pillars: single VAT Registration, The Platform Economy, and Digital Reporting Requirements (DRR). Changes to the former two pillars include postponement of requirements associated with OSS (One-stop shop) and reverse charge mechanisms to 2028. Further changes to the proposal are related to the platform...