Skip to main content

Reference

Markdown export

ViDA

VAT in the Digital Age: EU initiative driving e-invoicing and digital reporting requirements.

Definition

VAT in the Digital Age: EU initiative driving e-invoicing and digital reporting requirements.

Why this term matters

ViDA entered into force on 14 April 2025. Minor OSS and IOSS changes apply from 1 January 2027. Platform-economy and Single VAT Registration measures start from 1 July 2028, with an optional delay for some platform rules. Cross-border B2B digital reporting starts on 1 July 2030. Existing domestic real-time reporting systems must align with the EU model by 1 January 2035.

Explanation

ViDA changes several VAT processes on separate dates between 2025 and 2035.

Its cross-border digital reporting rules do not replace existing national invoice systems before July 2030.

Common mistakes

  • Assuming ViDA replaces national mandates immediately — Pillar 1 (DRR) only takes effect for intra-EU cross-border B2B from July 2030; existing national B2B mandates (Italy, Poland, Romania, Hungary) keep running until then.
  • Confusing the three pillars: Pillar 1 is digital reporting + e-invoicing, Pillar 2 is single VAT registration / OSS expansion, Pillar 3 is platform-economy deemed-supplier rules. They have separate timelines.
  • Assuming one EU format already satisfies every country platform — national formats and delivery rules still apply until their official rules change.
  • Missing the 1 January 2035 alignment deadline — it concerns existing domestic real-time reporting systems, not the start of cross-border DRR.

Frequently asked questions

When does ViDA take effect?

The package entered into force on 14 April 2025. The main operational dates are 1 January 2027, 1 July 2028, 1 July 2030, and 1 January 2035. Each date applies to a different part of the package.

Does ViDA outlaw clearance models like FatturaPA or KSeF?

No. National systems remain in place unless national law changes them. Existing domestic real-time reporting systems must align with the EU model by 1 January 2035.

What is "DRR" under ViDA Pillar 1?

Digital Reporting Requirements are structured, per-invoice reports for covered cross-border intra-EU B2B transactions from 1 July 2030. They replace the recapitulative statement for those transactions.