ViDA explained: what changes for EU businesses by 2030 and 2035
ViDA (VAT in the Digital Age) is EU law since 14 April 2025. From 1 July 2030 invoices for B2B supplies between EU countries must be structured e-invoices, and their data is reported to tax authorities transaction by transaction. By 1 January 2035 existing national reporting systems must align with the EU model. Member states may already mandate domestic e-invoicing without EU permission.
What ViDA is
The Council adopted the package on 11 March 2025 and published it in the Official Journal on 25 March 2025: Directive (EU) 2025/516, Regulation (EU) 2025/517 and Implementing Regulation (EU) 2025/518. It has three pillars:
- Digital reporting and e-invoicing. Structured e-invoices become mandatory for intra-EU B2B supplies, with transaction-level reporting.
- Platform economy. Platforms for short-term accommodation and passenger road transport become the deemed supplier for VAT in more cases.
- Single VAT registration. The One Stop Shop is extended so fewer businesses need VAT numbers in several countries. See our guide to OSS and IOSS.
For bookkeeping, the first pillar matters most.
📊ViDA milestones
| Date | What applies |
|---|---|
| 14 April 2025 | Entry into force; member states may mandate domestic e-invoicing without a derogation |
| 1 January 2027 | Minor clarifications for OSS and IOSS users |
| 1 July 2028 | Deemed supplier rules for platforms (countries may delay to 1 January 2030); OSS extension and wider reverse charge |
| 1 July 2030 | Digital reporting and structured e-invoices for intra-EU B2B supplies |
| 1 January 2035 | Existing national real-time reporting systems aligned with the EU model |
The dates are taken from the European Commission's ViDA page.
Why the definition of "e-invoice" matters
Many countries still treat a PDF sent by e-mail as an electronic invoice. ViDA narrows this: an e-invoice is a structured file that follows the European standard EN 16931, in UBL or CII syntax, possibly inside a hybrid format such as Factur-X or ZUGFeRD. A well-designed PDF no longer satisfies a rule that says "issue an e-invoice". The file must come from software that produces structured data, and the buyer needs software that reads it.
The 2030 step: intra-EU reporting
From 1 July 2030, for B2B supplies between businesses in different member states:
- The invoice must be a structured e-invoice, issued no later than 10 days after the chargeable event.
- Invoice data is reported digitally to the supplier's tax authority and shared with the customer's country.
- Transaction-level reporting replaces the periodic recapitulative statement (EC sales list) that businesses file today.
For a small business selling to other EU countries, this means two things: the invoicing tool must produce EN 16931 invoices, and invoices must leave the system quickly. Month-end batching does not fit a deadline measured in days.
Practical example
A Warsaw web agency invoices a client in Milan EUR 4,000 for a website, under reverse charge. Today the agency can send a PDF and report the sale in its periodic EC sales list. From 1 July 2030 the same invoice must be a structured file issued within 10 days, and its data goes to the Polish tax authority straight away, which shares it with Italy.
Domestic mandates are already running
ViDA removed the need for a derogation, and several countries have moved without waiting for 2030:
📊Selected domestic B2B e-invoicing mandates (status October 2026)
| Country | Status |
|---|---|
| Italy | SdI clearance for domestic invoices since 2019 |
| Belgium | Structured invoices over Peppol mandatory since 1 January 2026 |
| Poland | KSeF mandatory since February and April 2026, micro firms by 2027 |
| France | Receiving for all and issuing for large and mid-sized firms since 1 September 2026; small firms issue from 1 September 2027 |
| Germany | Receiving since 2025, issuing from 2027 or 2028 by turnover |
| Spain | B2B decree adopted in March 2026, application 12 or 24 months after a ministerial order |
Sources: the Belgian e-invoice portal and our country guides to KSeF, XRechnung, SdI and Verifactu. These systems differ in format and architecture today, which is exactly what the 2035 alignment is meant to reduce. Software built around EN 16931 from the start will have an easier path than software that hard-codes one country's schema.
Does the buyer side change too?
Yes. A supplier in another member state will send an XML file, and the buyer's bookkeeping must import, validate and post it. The upside is that structured invoices are far easier to process than PDFs or photos: every field has a defined place, so nothing has to be read or retyped.
📋What to do before 2030
- Choose tools that issue and read EN 16931 – ask which syntaxes are supported and whether Peppol delivery is available.
- Clean up master data – VAT IDs, addresses and item data. Check customers with a VAT ID check.
- Check your own country – some already mandate domestic e-invoicing, some have set a date, some have none yet.
- Shorten the invoice cycle – if invoices go out days after delivery, tighten that now.
- Archive the structured file – the XML is the legal invoice, not the PDF copy.
How Kontevia fits
Kontevia is in early access. It produces EN 16931 invoices and is prepared for Peppol delivery; national systems such as KSeF or SdI are covered as "ready for", not as live connections, and each country's status is shown openly. The aim is that a business using Kontevia today does not have to migrate when the 2030 rules arrive. See e-invoicing in Kontevia.
Official sources
- European Commission: VAT in the Digital Age
- Council Directive (EU) 2025/516 on EUR-Lex
- Council Regulation (EU) 2025/517 on EUR-Lex
- Belgian e-invoice portal: from when is e-invoicing mandatory
This article is general information and does not replace advice from a tax adviser. Information valid as of 10 October 2026.
Frequently asked questions
- When does ViDA apply?
- The package entered into force on 14 April 2025. Its main steps follow later: platform and single VAT registration measures from 1 July 2028, digital reporting and mandatory e-invoices for intra-EU B2B supplies from 1 July 2030, and alignment of existing national reporting systems by 1 January 2035.
- Does ViDA force my business to use e-invoicing for domestic sales?
- Not by itself. ViDA covers intra-EU B2B supplies from 2030 and allows member states to mandate domestic e-invoicing without asking the EU for permission. Whether your domestic sales are affected depends on your own country, such as Belgium since January 2026 or France from September 2026.
- Is a PDF invoice an e-invoice under ViDA?
- No. Under ViDA an e-invoice is a structured file that follows the European standard EN 16931, typically UBL or CII XML. A PDF is an unstructured document and does not count.
- How fast must an intra-EU invoice be issued after 2030?
- Under the amended VAT Directive, an invoice for an intra-EU supply must be issued no later than 10 days after the chargeable event, and its data is reported to the tax authority at transaction level.
Topics:ViDAe-invoicingVATEUdigital reportingEN 16931
Kontevia is in early access. Country-specific behaviour described here reflects the rules of each state, not a promise that every feature is live in your country today.
Bookkeeping that keeps up with EU rules
Send a receipt by chat or e-mail, and Kontevia reads it, posts it under the rules of your country and prepares VAT and the export for your accountant. Early access is open.
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