ViDA Directive Forces Major Overhaul of Invoice Processing

Structured formats now mandatory – Under the ViDA directive, only structured electronic formats (XML, EDI, Factur-X) will qualify as valid e-invoices by 2030. Simple PDFs, even those sent by email, will no longer be legally recognized as electronic invoices.
No more recipient consent required – The directive eliminates the requirement for customer acceptance of electronic invoices. Suppliers can send structured e-invoices and customers must legally accept them in that format, losing the right to demand paper or PDF versions.
Pre-filling creates timing mismatches – Tax authorities will automatically pre-fill VAT returns based on received invoices, but this creates problems when companies use “parking” systems where invoices await approval before being booked to the balance sheet.
Speed gap between systems and approval – Electronic invoices reach tax portals within hours, but traditional internal approval processes can take days or weeks, creating discrepancies between what tax authorities see and what appears in company books.
Critical process changes needed – Companies must abandon invoice parking practices and accelerate their accounts payable approval workflows to align with the real-time nature of digital tax reporting, requiring significant operational changes.

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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.