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July 2030 Launch: Pillar 1 of EU ViDA mandates structured e-invoicing and near-real-time digital reporting for all intra-community B2B transactions in goods and services, replacing the current recapitulative reporting model (ESL).
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Member State Flexibility: Countries no longer need EU derogation to require structured e-invoicing domestically. By January 2035, domestic reporting systems must align with ViDA, allowing existing systems (pre-2024) to temporarily continue.
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Digital Reporting Scope: Reporting includes intra-EU B2B supplies, acquisitions, services, reverse charge transactions, energy trading, and triangulation. Suppliers report header-level data; customers may report if no alternative assurance method is used.
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Reporting Deadlines: Suppliers must submit digital reports within 10 days of invoice issuance; customers have 5 days after e-invoice receipt. These extended deadlines are compromises from the original shorter timelines.
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Structured E-Invoicing Mandate: Structured e-invoices, compliant with EN16931 and Directive 2014/55/EU, will be required for DRR transactions. Formats like ZUGFeRD or Factur-X are valid if meeting technical criteria.
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E-Invoice Legal Status: New Directive Articles 218 and 232 replace paper invoices with e-invoices as legally binding documents, without customer acceptance requirements. E-invoices become mandatory for VAT deduction and refund eligibility.
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Implementation Timeline: Key milestones include: EN16931 modernization (Sept 2025), explanatory notes (Autumn 2026), implementing act (Autumn 2027), Central VIES IT launch (2027), DRR go-live (July 2030), legacy VIES phaseout (July 2032).
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Central VIES System: A new EU-managed transaction database will house digital reports and VAT IDs, integrate with CESOP and customs systems, and allow businesses to view reported transactions tied to their VAT numbers.
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Transitional Provisions: Domestic real-time regimes launched after Jan 2024 must fully align with ViDA by July 2030. Summary invoices remain permissible under strict conditions; payment date reporting is no longer mandatory.
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Open Questions and Workshops: Fiscalis workshops and ongoing consultations explore legal definitions, hybrid formats, timing issues, triangulation, VAT groups, and document linkage—essential for consistent EU-wide application and SME adaptation.
Source: vatcalc.com
