What Is ViDA?
VAT in the Digital Age (ViDA) is a three-pillar legislative package adopted by the European Council on 11 March 2025 (Council Directive (EU) 2025/516). It amends the EU VAT Directive (2006/112/EC) to modernise VAT for the digital economy. The European Parliament approved the final text on 12 February 2025 with 589 votes in favour, 49 against, and 10 abstentions.
The ViDA package was first proposed by the European Commission on 8 December 2022 to address a €99 billion EU VAT gap (2020 figures, per the EC VAT Gap Report 2023). Progress was delayed by nearly two years due to Estonia's opposition to the deemed supplier rules for platform companies — an issue resolved at the ECOFIN meeting on 5 November 2024.
The package was published in the Official Journal of the European Union on 25 March 2025 and entered into force on 14 April 2025. Implementation is staggered over a decade, with the final harmonisation deadline set for 1 January 2035.
The Three Pillars
Pillar 1 — E-Invoicing & Digital Reporting Requirements (DRR)
From 1 July 2030, all EU VAT-registered businesses must issue structured e-invoices for cross-border B2B and B2G transactions. E-invoice data will be automatically reported to national tax authorities via a new pan-European IT system. Since April 2025, Member States can already impose domestic e-invoicing mandates without Council derogation — a massive change that has accelerated national rollouts.
Pillar 2 — Platform Economy (Deemed Supplier)
From 1 July 2028, platforms like Airbnb, Booking.com, Uber, and Bolt that facilitate short-term accommodation rentals (≤30 days) or passenger road transport will become the "deemed supplier" for VAT purposes. Member States may delay implementation until 1 January 2030. This pillar was the most contested — Estonia's Bolt-linked opposition delayed the entire package by nearly two years.
Pillar 3 — Single VAT Registration (OSS Extension)
From 1 January 2027, the One Stop Shop (OSS) system expands to cover B2C supplies of electricity, gas, and energy-related goods. By 1 July 2028, businesses moving goods between Member States can report through OSS instead of obtaining multiple VAT registrations. The call-off stock regime (introduced 2020) will be abolished.
Implementation Timeline
The ViDA package is implemented progressively over 10 years:
14 April 2025
ViDA Enters Into Force
The legislative package became binding EU law. Member States can now impose domestic e-invoicing mandates without requesting a derogation from the Council.
1 January 2027
OSS Extension Begins
One Stop Shop expands to cover B2C supplies of electricity, natural gas, and energy-related goods across the EU.
1 July 2028
Platform Deemed Supplier Rules
Platforms facilitating short-term accommodation and passenger transport become VAT-liable. OSS extension completes. Mandatory reverse charge for non-identified suppliers.
1 July 2029
Recapitulative Statements Replaced
The current system of quarterly EC Sales Lists is replaced by real-time transaction reporting from e-invoice data.
1 July 2030
Mandatory Cross-Border E-Invoicing
All EU VAT-registered businesses must issue structured e-invoices for cross-border B2B transactions. Digital reporting to tax authorities becomes mandatory.
1 January 2035
Full EU Harmonisation
A fully harmonised real-time digital reporting system is established across all 27 Member States.
Domestic Mandates Accelerating
One of ViDA's most impactful provisions is almost invisible. Since April 2025, EU Member States can impose domestic B2B e-invoicing mandates without requesting the Council's permission. Previously, countries needed a formal derogation (as Poland and Italy did). This has triggered a wave of national mandates:
🇮🇹 Italy
Live since 2019 — SDI system. 2.4B+ e-invoices processed.
🇧🇪 Belgium
Mandatory B2B from 1 Jan 2026. Peppol-based. Already live.
🇵🇱 Poland
KSeF mandatory from Feb 2026 (large). Full mandate 2027.
🇪🇸 Spain
Ley Crea y Crece + Verifactu. Large companies already live.
🇫🇷 France
PPF/PDP model. Sep 2026 (receive + large send). Full by Sep 2028.
🇩🇪 Germany
B2B receiving mandatory from Jan 2025. Sending from Jan 2027.
🇭🇷 Croatia
Fiscalisation 2.0 live since Jan 2026.
🇷🇴 Romania
RO e-Factura B2B mandatory since Jan 2024. CTC model.
The pattern is clear: ViDA sets the floor, not the ceiling. Most Member States are implementing domestic mandates well before the 2030 cross-border deadline. Businesses waiting until 2030 are already behind.
What Your Business Should Do Now
ViDA is law. The deadlines are fixed. Here are the five steps every multi-country European business should take right now:
Map Your EU Transaction Flows
Identify every country where you sell B2B or B2C. Each country may have its own domestic mandate with different formats, timelines, and platforms — but all must converge on the ViDA standard by 2030.
Choose a Multi-Country Compliance Platform
Single-country solutions create integration debt. Choose a platform that covers Peppol, SDI, KSeF, Factur-X, and XRechnung from one API. This is exactly what InvoStaq was built for.
Prepare for Real-Time Reporting
ViDA replaces quarterly EC Sales Lists with real-time data. Your ERP must be able to generate and transmit structured invoice data instantly — not in batch processes.
Upgrade Your ERP Integration
Whether you run Dynamics 365, SAP, or Odoo, your ERP needs a compliant e-invoicing connector. InvoStaq's plugin validates every invoice in under 200ms before submission.
Start With Domestic Mandates
If you operate in Belgium, Germany, Poland, France, or Spain, you likely already have a mandatory deadline in 2026. Use these as stepping stones toward full ViDA compliance.
ViDA Is Law. The Clock Is Ticking.
InvoStaq covers 14+ countries from a single API — Peppol, SDI, KSeF, Factur-X, Verifactu, ZATCA, and more. One integration, every mandate, under 200ms validation.