The European Commission’s ViDA strategy outlines a phased reform of VAT systems across the EU, introducing real‑time digital reporting, mandatory e‑invoicing, and platform‑economy rules. Key milestones include legislative clarifications (2025‑2027), platform rules for accommodation and transport (2028), mandatory e‑invoicing for intra‑EU B2B (2030), and full harmonisation of digital reporting (2035). The reforms aim to save businesses €51 billion and reduce fraud by up to €11 billion annually.
The milestones are 2025–2027 for legislative clarifications and IT infrastructure, 2028 for platform economy rules, 2030 for mandatory e‑invoicing and real‑time reporting, and 2035 for full harmonisation of digital reporting systems.
Mandatory e‑invoicing and real‑time reporting for intra‑EU B2B transactions will take effect in 2030.
Platform economy rules targeting short‑term accommodation and passenger transport services will take effect in 2028.
ViDA is expected to save businesses €51 billion and generate €172–214 billion in overall economic gains over the next decade.
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