The ViDA directive amends Article 217 of the EU VAT Directive, requiring electronic invoices to be issued, transmitted, and received in structured formats such as XML, EDI, or Factur‑X. Effective 31 December 2030, the directive also removes the need for recipient acceptance and will trigger automatic pre‑filling of tax data, creating a velocity mismatch for businesses that still park invoices. Companies must transition to structured formats and reconcile pre‑filled data with their own books to avoid audit issues.
From 31 December 2030, invoices must be issued, transmitted, and received in a structured electronic format such as XML, EDI, or Factur‑X; PDFs are no longer valid.
The ViDA directive, effective 31 December 2030, eliminates the need for recipient consent for transactions under Digital Reporting Requirements.
Under ViDA, electronic invoices are automatically processed by tax authorities, creating pre‑filled data in the portal; businesses must reconcile this with their own books to avoid discrepancies.
The VAT in the Digital Age (ViDA) directive, which amends Article 217 of the 2006/112/EC VAT Directive.
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PwC Malta · 4 days ago
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.
VatCalc · 5 days ago
The EU is proposing two new customs charges for small‑value imported parcels: a €2 handling fee effective November 2026 and a flat €3 duty on goods below €150 effective July 2026. These charges would be paid via the IOSS monthly return and could undermine the scheme by increasing costs and operational complexity. The measures are temporary, pending 2028 customs reforms, and will be reviewed every three months.
LinkedIn Article by Jeyhun Mammadov · 6 days ago
The article explains the EU VAT Directive’s call‑off stock simplification, which exempts the transfer of goods between Member States from VAT when a single, predetermined customer is known. It contrasts this with consignment stock, which triggers a deemed intra‑Community supply and requires VAT registration in the destination country. Practical compliance requirements such as maintaining stock registers, submitting EC Sales List reports, and potential Intrastat reporting are also outlined.
RTC Suite · 6 days ago
The article examines the OECD’s Digital Continuous Transactional Reporting (DCTR) framework, highlighting its role as a strategic blueprint for Tax Administration 3.0. It discusses the shift from manual reporting to real‑time digital compliance, the two primary DCTR models, interoperability challenges, SME protection measures, and the importance of data minimization for trust and security.
European Parliament · 9 days ago
This briefing examines how EU legislation shapes Member States’ ability to set VAT rates, highlighting the legal uncertainty and administrative complexity arising from multiple preferential rates. It calls for regular reviews to assess the necessity and effectiveness of these rates amid high budget deficits and competing spending priorities.
TPA Global · 9 days ago
The European Commission’s ViDA initiative introduces a common EU digital reporting standard, mandatory e‑invoicing for intra‑EU B2B transactions, and expands the OSS/IOSS to cover more B2C supplies. It also imposes platform‑operator deemed‑supplier rules for accommodation and transport services. The phased rollout runs from 2025 to 2035, requiring businesses to modernise their tax technology and processes.
