The EU's VAT in the Digital Age (ViDA) package changes how VAT is reported on cross-border trade and lets Member States make domestic e-invoicing mandatory. Key dates from the Commission:
- 14 April 2025 — Entry into force: Member States can introduce mandatory domestic e-invoicing under specific conditions; improvements to Import One-Stop-Shop (IOSS) controls.
- 1 January 2027 — Minor legislative clarifications for users of the One-Stop Shop (OSS) and IOSS schemes.
- 1 July 2028 — 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.
- 1 July 2030 — Digital Reporting Requirements: real-time digital reporting based on e-invoicing for cross-border (intra-EU) B2B transactions.
- 1 January 2035 — Deadline for Member States with a domestic real-time transaction reporting obligation to align their systems with the EU model and standards.
What changes for businesses
- Since 14 April 2025: Member States can introduce mandatory domestic e-invoicing under the conditions set by the package.
- From 1 July 2030: cross-border B2B supplies within the EU move to e-invoicing with near real-time digital reporting.
- By 1 January 2035: national real-time reporting systems must align with the EU model.
What to do now
- Plan e-invoicing capability that can also serve cross-border flows, ideally on EN 16931-based formats.
- Watch national transpositions: several countries already link their domestic plans to ViDA (see EU page and country pages).
Norway, Switzerland and the United Kingdom are outside the EU and not bound by ViDA.