ViDA (VAT in the Digital Age)

VAT in the Digital Age is a package of EU rules adopted in 2025 that modernises VAT in three areas: digital reporting, the platform economy and single VAT registration. Its most visible element is that from 2030 invoices for intra-EU B2B supplies must be structured e-invoices under EN 16931, issued within ten days of the supply, with key data reported to the tax authority almost in real time. The EC sales list is then abolished.

ViDA also lets member states impose domestic e-invoicing without asking the Commission for a derogation, which is why national mandates have accelerated since 2025. Existing national systems have to converge with the EU model by 2035. For businesses the practical message is that structured invoicing will be the norm across the single market within a few years, and that software should be ready for it now.