- The ViDA package was published on 25 March 2025 as Council Directive (EU) 2025/516 to modernize VAT settlements and reduce fraud.
- Key reform area is digital reporting with important dates:
- 2025: No need for European Commission approval for national e-invoicing.
- 1 July 2030: Mandatory e-invoicing for intra-EU B2B transactions; national systems must comply with EU standards.
- 1 January 2035: Pre-2024 national systems must comply with EU standards.
- Implementation dates may be postponed if countries are unprepared.
- ViDA aims for a single e-invoice standard across Europe, applicable to both intra-Community and domestic transactions.
- The European standard is being adapted for B2B transactions, expected by mid-2025.
- Differences may exist between EU and national schemas, such as Poland’s KSeF schema, which is more detailed and mandatory from 2026.
- It is unlikely that a second EU schema will be needed.
Source: mddp.pl
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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