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ERP ReferenceE-invoicing mandates

EU level

EU level: VAT in the Digital Age (ViDA)

The ViDA package was adopted on 11 March 2025, published in the Official Journal on 25 March 2025 and entered into force on 14 April 2025. It is rolled out progressively until January 2035.

Timeline

  1. 14 April 2025 In force

    Entry into force: Member States can introduce mandatory domestic e-invoicing under specific conditions; improvements to Import One-Stop-Shop (IOSS) controls.

  2. 1 January 2027 Legislated (not yet in force)

    Minor legislative clarifications for users of the One-Stop Shop (OSS) and IOSS schemes.

  3. 1 July 2028 Legislated (not yet in force)

    Deemed-supplier rules for short-term accommodation rental and passenger transport platforms (Member States can delay until 1 January 2030); Single VAT Registration elements: extended OSS schemes and mandatory reverse charge for non-identified suppliers.

  4. 1 July 2030 Legislated (not yet in force)

    Digital Reporting Requirements: real-time digital reporting based on e-invoicing for cross-border (intra-EU) B2B transactions.

  5. 1 January 2035 Legislated (not yet in force)

    Deadline for Member States with a domestic real-time transaction reporting obligation to align their systems with the EU model and standards.

What this means for cross-border invoicing

Until the Digital Reporting Requirements apply on 1 July 2030, cross-border invoicing is largely governed by national rules that differ. Several national mandates cover domestic transactions only — for example Belgium excludes intra-community supplies and Croatia applies only between taxpayers established in Croatia. Countries can already introduce domestic mandates; in our data, 8 countries have a general domestic B2B obligation in force today:Belgium, Croatia, Estonia, France, Germany, Italy, Poland, Romania.

The Commission estimates the move to e-invoicing will reduce VAT fraud by up to EUR 11 billion a year and cut administrative and compliance costs for EU traders by over EUR 4.1 billion per year over ten years (Commission estimate, not an independent figure). Norway, Switzerland and the United Kingdom are not EU Member States and are not bound by ViDA.

Legal acts

Sources

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