HOW TO READ THIS DIAGRAM This diagram provides a high-level overview of how the ViDA (VAT in the Digital Age) reform fits within the broader European and national legal and policy framework. It illustrates the relationship between Legal Acts, Public Policies, and Public Policy Objectives. Read the diagram from the bottom up. Legal acts, such as regulations, directives, national laws, and legislative proposals, provide the legal foundation for broader public policies related to VAT, tax cooperation, interoperability, eInvoicing, and fraud prevention. These public policies are then linked to specific policy objectives, which represent the outcomes the EU aims to achieve. The legal framework is organised to distinguish between European and national legislation and binding and non-binding instruments.