ViDA Reform Explained: Platforms, E-Invoicing, and Single VAT Registration Demystified

The ViDA reforms, adopted March 2025, modernize EU VAT rules focusing on e-invoicing, platform economy, and single VAT registration, implemented in phased timelines to ease transition and improve compliance.
From July 2030, e-invoicing becomes mandatory for cross-border B2B transactions, requiring invoices within 10 days, digitally transmitted using the EN 16931 standard for enhanced VAT transparency and fraud detection.
Starting July 2028, digital platforms for short-term rentals and road transport become deemed suppliers if sellers fail VAT obligations, aligning place of supply rules to reduce mismatches across Member States.
The OSS scheme expands in 2027 and 2028 to cover energy supplies, goods with installation, and goods movements, simplifying VAT registration and phasing out call-off stock simplifications.
Mandatory reverse charge applies from July 2028 for B2B supplies by non-established suppliers to VAT-registered customers, reducing fraud risks and allowing Member States to extend this to other transactions.
Immediate April 2025 measures include allowing Member States to mandate domestic e-invoicing without EU approval and introducing Unique Consignment Numbers for IOSS to enhance import VAT compliance.