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must be issued, transmitted, and received in a structured electronic format such as XML, EDI, or Factur‑X; PDFs are no longer valid.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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