ViDA (VAT in the Digital Age, or PVN digital age) e-rēķinu un PVN atskaišu grafiks sasat no četriem įvūra punktiem: January 1, 2027, July 1, 2028, July 1, 2030, and January 1, 2035. Directive (EU) 2025/516 to be adopted on March 11, 2025 and to enter into force on April 14, 2025; according to Eiropas Komisijas ViDA review pakete tiek ievesta graduati til 2035. gada janvārim. The first rules of Estonia, Latvijai and Lietuvai bija jäievies valsts tälä un jäpublicē till 2026. gada. The best deadline is mazam utsarijam, however, ir 2030. gada 1. jülijs. Now these days, digital reporting is mandatory for the sale of internal B2B products and services.

What are ViDA graphs briefly: 2027, 2028, 2030 and 2035?

Four dates are best to remember: 2027 is a minor correction for OSS users, 2028 is a new PVN registration and responsible platform, 2030 is a requirement for cross-border B2B transactions in 2030, but 2035 is only for those countries that already have a real-time payment system. No šims četriem prňaňanam įňaňa vásňa ir pirmie trēs. Pēdējais mainly ir taku administrāciju savietojamībās maksāra.

Will it change on January 1, 2027: the first changes to OSS un platformu tirdzniecība?

From this date applies Directive 2025/516 in particular, whether it mainly applies to OSS and IOSS scheme users, tas ir, one stop shop (One Stop Shop) and import one stop shop (Import One Stop Shop) systems, whether it is possible to declare PVN in several EU countries with one application. Šīs ir tēkšankas korekitas, nevis universāja e-rēķinu sājaa. And your company doesn't use OSS, it would be completely nemanāms in practice.

Will the liability of viena PVN registracija un platformu change on 1 July 2028?

Changes are already taking place here: OSS is being expanded, introducing a special regime for the transfer of goods to another member state, and introducing a mandatory reverse charge (reverse charge, or PVN obligation transfer to the customer), and the seller is not registered as a PVN payer in the country. Deemed-supplier (uzskatāmā sīvārītāja) rule is applied to Ītermiņa rožeškaņuņu un karkuju platformām. Uzturēmas, whether it does not exceed 30 secīgas naktis, tiek kontura par īstermiņa, un šādos kādus plattforma var vātāt āsādāsā par PVN sādāsām. The participants of this particular platform should be implemented by 2030. janvārim 1. Īstenošanas reğula 2026/1869, whether to adopt 2026. gada 27. july.

Will it happen on July 1, 2030: a tipping point for ES internal B2B e-rēķinu un diħalības įpūšītās?

Now these days PVN neapliekamas ES internal product delivery and certain other payment sales are becoming mandatory to be subject to digital reporting. Receipts should be issued no later than 10 days after the tax liability is due (priekšapmaksas práže, 10 days later after priekšapmaksas príčeje), eszada dati pärdevēm nanosūta ne later kā rēķina izsnežinas termīnā, but pašfakturēšanas (self-billing, i.e. the arrangement that instead of the buyer of the rēķinu, the payer prepares the pats pärdevės) in the case of termināt ir piecas dienas. Visi šie rulekumi follows no Directive 2025/516. In Estonia, Latvijas vai Lietuva vštējai trādkai, kad client is located in your country, this requirement does not automatically apply. Tāskar cross-border B2B sales uz citu ES membership.

Does ViDA actually comply with EN 16931, UBL and Peppol?

Likums prasa, lai rēķins uttutu Eiropas e-rēķina standartam, ko noteica Komisijas Īstenošanas lēmums 2017/1870. Adapted syntaxes ir UN/CEFACT CII XML and UBL 2.1, divi strukturēti datu formati, kas pāgīt rēķina datus nalasīt automikā, nevis pārraksīt no PDF rāgim. Peppol ir viens no pärsūtīšanas kanālīm, dħa direktīva to par obligātu nenosaka; It is important that your software is not able to create a device that complies with the requirements of EN 16931, and that it is not sent through a specific network.

Will happen in 2032-2035 gāda: evaluation, prīja un varutu sistem roja?

Regulation 2025/517 kekemais posms 2032. gada 1. jūlīja skar skar skar skar skar sādīmās administrāvīlo un VIES (PVN informācijas sistemas sistemas starp dalībastīvām) datu sāmsām, nevis jaunu rēķina sādīmā sāmādīm. 2035. gada 1. janvāris uzliek sajženšanas otūlumu odādīm tām dalīvātīms, which already have ir sava valsts realāllaika, the transaction level atskaišu system, so šis šis tērāmītā automatically nerada jaunu tūlumu svīm dalīvātsīms.

Kalak ir kontrolsaraksts Baltijas MVU 2026-2030. gadam?

  • New berättjiet sales structure: cik lielu dalų Jūs apgrožių veido szųti ar průvų kītā ES member. Tā ir 2030. gada prījuma tiļedauditorija.
  • Check the software: or in your accounting or ERP system, you can create an e-invoice that meets the requirements of EN 16931.
  • Please provide VAT numbers: The value of the customer's PVN tax payer's registration number is already valid since 2028.
  • Follow state laws: 2026-2027 regulations of the state tax administration during the gada period, jo valsts rijena details precisēsies til 2027. gada 1. janvārim.

FAQ

What are the turning points for ViDA in 2027–2035?

The key dates in the ViDA schedule are January 1, 2027, July 1, 2028, July 1, 2030, and January 1, 2035. These dates determine when the various e-invoicing and digital reporting steps will take effect.

What does July 1, 2030 mean for e-invoicing?

From 1 July 2030, intra-EU B2B sales of goods and services will become subject to digital reporting in certain cases. The invoice must be issued no later than 10 days after the chargeable event occurs.

Are EN 16931 and Peppol the same requirement?

No. ViDA requires that the invoice complies with the European e-invoice standard EN 16931. Peppol is one possible transmission channel, but the directive does not make it separately mandatory.

Will January 1, 2035 automatically bring a new obligation for all countries?

No. 1 January 2035 will primarily harmonise the rules of those Member States that already have a domestic real-time transaction-based reporting system. Therefore, it will not automatically mean a new burden for everyone.