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ViDA Pillar 3: Single EU VAT Registration: The Introduction of a Single VAT Registration Across the EU

e-Presentation by Paweł Mikuła


Foto: ViDA Pillar 3: Single EU VAT Registration: The Introduction of a Single VAT Registration Across the EU.


année: 2023


In his e-presentation, Paweł Mikuła discusses pillar 3 of the European Commission’s ‘VAT in the Digital Age proposal’ (ViDA) on single VAT registration which aims at decreasing businesses’ VAT compliance obligations by taking away the need to maintain foreign VAT registrations. He provides a highly comprehensive analysis of the different measures foreseen in the proposal to achieve the intended modernisation of the VAT regulatory framework and illustrates them with practical case examples.


Paweł Mikuła, Partner Associate, Deloitte Tax Advisory, Katowice.


  • Video presentation
  • Audio podcast version
  • Duration: 24 minutes
  • Links to all relevant sources of law
  • Access for 12 months after purchase
  • Includes standard version and certified version eligible for CPD points

Filmed at ERA's Annual Conference on European VAT Law, Trier/Online, 23 - 24 November 2023.

Technical requirements

The e-presentation should work in any internet browser. If you encounter difficulties, please ensure that you have javascript enabled (go to or ask your system administrator).


To obtain immediate access to this e-presentation, please pay by credit card. You can also pay by invoice (bank transfer) but access will only be granted when payment has been received. For multiple registrations, please click here.

Certified Version eligible for CPD points

This version requires you to view the full e-presentation and to take a short quiz at the end. A certificate can then be issued entitling you to CPD points in selected jurisdictions.

If you would like to claim a certificate please send your request to

Domaine de droit: Tax Law

Langue: English

Article-numéro: 123P77

Prix: 20 EUR

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Daniel Gärtner
Chargé de projets et Senior Lawyer - Droit privé
téléphone: +49 (0)651 937 37 111
téléfax: +49 (0)651 937 37 773
Foto: Daniel Gärtner.






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