- Key Deadlines for ViDA Implementation: The European Commission has outlined a phased implementation for ViDA, with the first change in January 2027 extending the One Stop Shop to EV charging services. July 2028 will see platform rules making Airbnb/Uber-type platforms VAT collectors for short-term accommodation and passenger transport, while July 2030 is the critical date for mandatory structured XML e-invoicing and digital reporting for all intra-EU cross-border B2B invoices.
- Focus on Intra-EU B2B E-invoicing and Reporting: The most significant change for many businesses, set for July 2030, requires all intra-EU cross-border B2B invoices to be structured XML and digitally reported to tax authorities within specified timelines (5 days of receipt for AP, 10 days of issuance for AR). This necessitates substantial changes to ERP systems, data management, and internal processes.
- Long-Term Alignment and Confidence in Deadlines: By January 2035, all national domestic real-time reporting systems must align with the EU’s cross-border Digital Reporting Requirements (DRR) architecture. Unlike national e-invoicing mandates which have seen delays, the Work Programme, published on time with allocated budget, reinforces the expectation that ViDA’s EU-level deadlines, particularly the July 2030 mandate, are likely to hold firm.
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See also European Union -ViDA
- ViDA – Digital Reporting Requirements
- ViDA – Single EU VAT Registration
- ViDA – Platform Economy
- “VAT After ViDA” – Reflections on the Future of EU VAT
- 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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