Comparing the “When”: E‑Invoicing and E‑Reporting Deadlines under ViDA, French E‑Reporting and Spanish SII

By flow and by party – domestic, intra‑EU, export and import

Summary

Three different logics, not one. ViDA (from 1 July 2030) links a real‑time e‑invoice to a digital report, but only for cross‑border intra‑EU B2B. France splits e‑invoicing (domestic B2B) from periodic e‑reporting (everything else). Spain’s SII is a real‑time ledger‑reporting regime with no e‑invoice issuance deadline at all. [vatcalc.com], [vatcalc.com], [getsphere.com]
The headline numbers. ViDA: e‑invoice within 10 days of the chargeable event, supplier reports at issuance, customer may report within 5 days of receipt. France: e‑reporting is periodic (not per‑transaction). Spain SII: 4 business days (excluding Saturdays, Sundays and national holidays). [bdo.nl], [vatfaqs.com], [arintass.com]
Watch the buyer side. Under ViDA the customer reports intra‑EU acquisitions and reverse‑charge purchases; France moves buyer‑side e‑reporting for reverse‑charge and ICA to 1 Sep 2027 (all sizes); in Spain these hit the received‑invoice ledger within 4 business days of the accounting record. [vatcalc.com], [impots.gouv.fr], [arintass.com]

1. ViDA – Digital Reporting Requirements (from 1 July 2030)

Cross‑border intra‑EU B2B only. Domestic, export and import flows are outside the EU‑level scope. [bdo.nl], [vat-consult.be]

Transaction	Supplier – e‑invoice	Supplier – e‑report	Customer – e‑invoice	Customer – e‑report
Domestic supply of goods & services	N/A	N/A	N/A	N/A
Intra‑EU supply of goods	≤ 10 days after chargeable event	At issuance (≤ 10 days)	N/A	≤ 5 days after receipt*
Intra‑EU acquisition of goods	≤ 10 days (by EU seller)	At issuance (≤ 10 days)	N/A	≤ 5 days after receipt*
Exports of goods (non‑EU)	N/A	N/A	N/A	N/A
Export of services (non‑EU customer)	N/A	N/A	N/A	N/A
Import of goods (non‑EU)	N/A	N/A	N/A	N/A
Import of services (non‑EU supplier)	N/A	N/A	N/A	≤ 5 days (Art 196 RC)*

* Customer/self‑billing 5‑day report is a Member‑State option (default on, opt‑out possible). Treatment of non‑EU counterparties is still an open item in the draft Explanatory Notes. [vatcalc.com], [vatcalc.com]

2. France – E‑Invoicing & E‑Reporting (large/ETI 1 Sep 2026; SME 1 Sep 2027)

E‑reporting is periodic, not real‑time – roughly 3×/month for transactions and monthly for payments, generally within ~10 days of period‑end. [vatfaqs.com], [impots.gouv.fr]

Transaction	Supplier – e‑invoice	Supplier – e‑report	Customer – e‑invoice	Customer – e‑report
Domestic supply of goods & services	E‑invoice via platform (normal invoicing deadline)	N/A (data via e‑invoice)	Receive e‑invoice (all from 1 Sep 2026)	N/A
Intra‑EU supply of goods	N/A	E‑reporting, periodic	N/A	N/A
Intra‑EU acquisition of goods	N/A	N/A (foreign seller)	N/A	E‑reporting, periodic (from 1 Sep 2027)
Exports of goods (non‑EU)	N/A	E‑reporting, periodic	N/A	N/A
Export of services (non‑EU customer)	N/A	E‑reporting, periodic**	N/A	N/A
Import of goods (non‑EU)	N/A	N/A	N/A	N/A – via customs (DAU) + import‑VAT autoliquidation on CA3
Import of services (non‑EU supplier)	N/A	N/A (foreign supplier)	N/A	E‑reporting, periodic (from 1 Sep 2027)

** Inclusion of extra‑EU services depends on French VAT territoriality of the specific supply. Since 1 Jan 2022 import VAT is auto‑liquidated on the CA3 and pre‑filled from customs, so goods imports sit outside e‑reporting. [en.fradeco.fr], [cleartax.com]

3. Spain – SII (live since 1 July 2017; no e‑invoice issuance obligation)

SII is a reporting regime only; there is no e‑invoice issuance deadline (that is the separate VeriFactu / “Crea y Crece” track). Deadline = 4 business days, always before the 16th of the following month. [getsphere.com], [arintass.com]

Transaction	Supplier – e‑invoice	Supplier – e‑report (SII)	Customer – e‑invoice	Customer – e‑report (SII)
Domestic supply of goods & services	N/A	Issued ledger: 4 bus. days from issue	N/A	Received ledger: 4 bus. days from accounting record
Intra‑EU supply of goods	N/A	Issued ledger: 4 bus. days from issue***	N/A	N/A
Intra‑EU acquisition of goods	N/A	N/A (foreign seller)	N/A	Received ledger: 4 bus. days from accounting record
Exports of goods (non‑EU)	N/A	Issued ledger: 4 bus. days from issue	N/A	N/A
Export of services (non‑EU customer)	N/A	Issued ledger: 4 bus. days from issue	N/A	N/A
Import of goods (non‑EU)	N/A	N/A	N/A	Import (DUA): 4 bus. days from accounting record of customs settlement
Import of services (non‑EU supplier)	N/A	N/A (foreign supplier)	N/A	Received ledger (RC): 4 bus. days from accounting record

*** Standard intra‑EU supplies go in the issued‑invoice ledger. The separate “4 days from dispatch/receipt” rule applies only to the determinadas operaciones intracomunitarias ledger (e.g. transfers of own goods, work on movable goods). Issued invoices raised by the recipient/third party: 8 days. [arintass.com], [edicomgroup.com]

4. Key takeaways for tax teams

Don’t read the three regimes on the same axis. Only ViDA fixes an issuance deadline tied to the chargeable event; France and Spain attach their timing to reporting, not issuance. [vatcalc.com], [getsphere.com]
The buyer becomes a filer. All three push obligations onto the customer for intra‑EU acquisitions and reverse‑charge services – a material change to AP process design and master data. [vatcalc.com], [impots.gouv.fr]
Confirm the open points. ViDA’s handling of non‑EU counterparties and any domestic‑DRR extensions remain to be finalised (Explanatory Notes expected early 2027). [vatcalc.com], [bdo.nl]