Despite the expectations, the VAT in the Digital Age (ViDA) package did not secure approval in today's ECOFIN meeting. Estonia opposed the deemed supplier rules while expressing support for the Digital Reporting Requirements (DRR) and single VAT registration rules.

The Estonian representative expressed concern over the impact the deemed reseller rules would have on small and medium-sized businesses not entitled to recover VAT, proposing to make these rules optional on an opt-in basis.

In response, the Belgian presidency reiterated its commitment to maintaining the proposal as a unified package and aims to secure an agreement before the end of its presidency in June 2024.