VAT in the Digital Age (ViDA): what changes for e-invoicing

Timeline

1. 14 April 20251,4ViDA in force: member states may require domestic B2B e-invoicing without an EU derogationMember states; taxable persons established in a member state that chooses to impose domestic e-invoicingOther
2. Today, 3 October 2026
3. 1 July 20281,3,4Single VAT Registration: extended One-Stop Shop, mandatory reverse charge for non-established suppliers, new invoicing deadline for reverse-charge suppliesBusinesses supplying goods or services in member states where they are not establishedOther
4. 1 July 20281,4Earliest start of the deemed supplier rules for platforms (short-term accommodation rental, passenger transport by road)Platforms facilitating short-term accommodation rental (up to 30 nights) or passenger transport by road within the EUOther
5. 1 January 20301,4Deemed supplier rules for platforms apply in all member statesPlatforms facilitating short-term accommodation rental or passenger transport by road within the EUOther
6. 1 July 20301,4Mandatory e-invoicing (EN 16931) for intra-EU and cross-border reverse-charge B2B supplies; invoice within 10 days; no recipient consent neededVAT-identified businesses making or receiving intra-EU supplies of goods or reverse-charge supplies of goods and servicesIssue and receive
7. 1 July 20301,2,4Digital reporting requirements for intra-EU transactions start; recapitulative statements (EC Sales Lists) abolishedSuppliers and, unless their member state waives it, customers of intra-EU and reverse-charge B2B transactionsReport
8. 31 March 20331Commission interim evaluation of e-invoicing and digital reportingEuropean Commission and CouncilOther
9. 1 January 20351,4Existing domestic real-time reporting and e-invoicing systems must be aligned with the EU modelMember states with a domestic digital real-time transaction-based reporting obligation in place, authorised or legislated before 1 January 2024, and the businesses using those systemsReportThe Commission may propose a postponement if its interim evaluation (due by 31 March 2033) reveals shortcomings.

Rules at a glance

Formats

EN 16931 (European standard on electronic invoicing) and its list of syntaxes(required)1,5
Other national e-invoice standards(accepted)1

Who is in scope

Every taxable person identified for VAT purposes in the EU that makes intra-EU supplies or transfers of goods, makes intra-EU acquisitions, or supplies or acquires goods and services for which the customer pays the VAT under the reverse charge (Articles 194 to 197 of the VAT Directive), unless those goods or services are VAT-exempt. Member states may release customers from reporting their acquisitions (Article 262(4)). Purely domestic supplies and invoices to consumers are outside the EU obligation; each member state decides on those.1

Thresholds and phases

No turnover or size threshold: the EU rules apply to every VAT-identified taxable person making or receiving the transactions in scope. Only VAT-exempt goods and services are excluded from reverse-charge reporting.1

B2B

Mandatory1,4From 1 July 2030 for intra-EU supplies of goods and cross-border B2B supplies taxed under the reverse charge; domestic B2B e-invoicing is left to each member state.

B2G (public sector)

None1ViDA adds no obligation for invoices to public bodies; e-invoicing in public procurement remains governed by Directive 2014/55/EU and national law.

B2C

None1Invoices to consumers are outside the EU digital reporting requirements; member states may keep accepting paper or other electronic formats for transactions that are not reported.

Transmission

Mixed1ViDA does not prescribe an exchange network. Member states provide the electronic means for reporting; the business or a third party acting for it transmits the data, and member states may also offer a public portal.

Reporting

From 1 July 2030, transaction-by-transaction digital reporting replaces recapitulative statements for intra-EU supplies, transfers and acquisitions of goods and for reverse-charge supplies: the supplier transmits the invoice data when the invoice is issued (5 days after issue for self-billing), the customer within 5 days of receipt. The data go to the member state that issued the VAT number used and are shared through a central VIES. Domestic real-time reporting stays optional for member states but must follow the same model; SAF-T-type reporting for VAT returns or audits may continue.1,2

Transition and tolerance

Member states that had, or had authorised or legislated, domestic real-time transaction reporting before 1 January 2024 may keep their domestic systems until 1 January 2035 and must then align them. Until 30 June 2030, invoices for intra-EU and reverse-charge supplies under Articles 194 and 196 follow the deadline of the 15th day of the following month.1,4

Penalties

ViDA sets no penalty amounts; each member state lays down its own. From 1 July 2030, the VAT exemption for an intra-EU supply of goods can be refused if the supplier has not transmitted the required data correctly and cannot justify the shortcoming (Article 138(1a)), and member states may make holding a compliant e-invoice a condition for deducting VAT (Article 168).1

Archiving period

Set by each member state; ViDA does not harmonise the storage period.

Archiving requirements

Not harmonised by ViDA; storage location, format and integrity rules are set by each member state.

Authority

European Commission (Directorate-General for Taxation and Customs Union)

Sources

1. Council Directive (EU) 2025/516 of 11 March 2025 amending Directive 2006/112/EC as regards VAT rules for the digital age (OJ L, 25.3.2025; Publications Office text, EUR-Lex blocks scripted access)Official Journal of the European Union / Publications OfficeOfficial source, checked 3 October 2026
2. Council Regulation (EU) 2025/517 of 11 March 2025 amending Regulation (EU) No 904/2010 as regards the VAT administrative cooperation arrangements needed for the digital age (OJ L, 25.3.2025; Publications Office text)Official Journal of the European Union / Publications OfficeOfficial source, checked 3 October 2026
3. Council Implementing Regulation (EU) 2025/518 of 11 March 2025 amending Implementing Regulation (EU) No 282/2011 as regards information requirements for certain VAT schemes (OJ L, 25.3.2025; Publications Office text)Official Journal of the European Union / Publications OfficeOfficial source, checked 3 October 2026
4. VAT in the Digital Age (ViDA) – package page and timelineEuropean Commission, DG Taxation and Customs UnionOfficial source, checked 3 October 2026
5. Implementation Strategy – VAT in the Digital Age (24 September 2025)European Commission, DG Taxation and Customs UnionOfficial source, checked 3 October 2026