- ViDA and Syntactic Restrictions: The VAT in the Digital Age (ViDA) package mandates structured electronic invoicing for intra-Community B2B transactions starting July 2030, referencing Directive 2014/55/EU, which excludes the UN/EDIFACT syntax from permitted formats. This exclusion, while logical in the context of public procurement, raises concerns when applied to B2B transactions, as it may not reflect the operational realities of private enterprises.
- Impact on Business Processes: Limiting permitted syntaxes to UBL and CII could disrupt established EDI infrastructures, particularly in sectors like automotive and retail that rely heavily on UN/EDIFACT. The exclusion complicates invoice processing, potentially increasing costs and operational challenges without clear justification, as businesses already possess the necessary EDIFACT systems.
- Call for Policy Reevaluation: The article argues for a reassessment of the syntactic restrictions in the context of B2B transactions, suggesting that the flexibility allowed by EN 16931 for sector-specific extensions could facilitate a smoother transition to compliance while preserving existing business practices. A more differentiated approach could align VAT reporting harmonization with the needs of industries reliant on EDIFACT, fostering innovation and interoperability.
Source Andrea Caccia
- See also
- Join the Linkedin Group on Global E-Invoicing/E-Reporting/SAF-T Developments, click HERE
- Join the LinkedIn Group on ”VAT in the Digital Age” (VIDA), click HERE
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