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EU Commission ViDA Implementation Delayed Due to Member State Deliberation on E-Invoicing & Digital Reporting

  • The EU Commission provided an update on the ViDA negotiations at a recent VAT expert group meeting.
  • The e-invoicing & digital reporting pillar of ViDA requires further technical discussions and consensus has not been achieved.
  • Member States are unable to agree on the EU-wide digital reporting requirements for cross-border transactions.
  • Some Member States have concerns about changes required to their existing domestic e-invoicing/digital reporting programs.
  • The adoption of the ViDA package will only happen once agreement is reached on all areas of the proposal.
  • The other pillars of the ViDA package (Single VAT registration & Platform economy changes) will also face delays.
  • The expected delay for the DRR pillar is 2 to 4 years, while the other pillars may be delayed by 12 to 18 months.
  • Technical discussions on the ViDA package will continue under the Belgian presidency starting in January 2024.


Note that this post was (partially) written with the help of AI. It is always useful to review the original source material, and where needed to obtain (local) advice from a specialist.


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