Digital Taxation and the Platform Economy Policy Design Lessons from the EU VAT in the Digital Age (ViDA) Initiative for Non‑EU Jurisdictions

Platform-mediated business models have expanded the scale, speed, and cross-border footprint of taxable consumption while weakening tax-administration visibility under conventional value-added tax (VAT) compliance cycles. This paper derives implementable policy design lessons for non‑EU jurisdictions from the European Union’s VAT in the Digital Age (ViDA) package (Council Directive (EU) 2025/516; Council Regulation (EU) 2025/517; Council Implementing Regulation (EU) 2025/518). Using comparative legal policy analysis anchored in the destination principle and OECD consistent VAT design, the study decomposes ViDA into three transferable modules: (A) digital reporting requirements (DRR) and structured e-invoicing, (B) platform-deemed supplier liability in selected sectors, and (C) single registration/simplification. Results provide sequencing options and a control–impact matrix and demonstrate present–future comparisons through scenario projections of VAT-gap reduction (2023–2035). The paper concludes that effective digital VAT policy requires aligning legal liability with information advantage, building a data-to-action compliance loop, and applying SME proportionality safeguards to preserve innovation and contestability