The ViDA (VAT in the Digital Age) e-invoicing and VAT reporting timeline consists of four milestones: January 1, 2027, July 1, 2028, July 1, 2030, and January 1, 2035. Directive (EU) 2025/516 adopted on 11 March 2025 and entered into force on 14 April 2025; European Commission ViDA overview According to the package, it will gradually roll out until January 2035. Estonia, Latvia and Lithuania had to transpose and publish the first provisions nationally by 31 December 2026 at the latest, and they will enter into force on 1 January 2027. However, the deadline with the heaviest weight for small businesses is 1 July 2030. From that date, digital reporting of intra-EU B2B sales of goods and services will become mandatory.

What is the ViDA timeline in brief: 2027, 2028, 2030 and 2035?

The four dates that stick out are: 2027 brings minor clarifications for OSS users, 2028 expands the single VAT registration and adds responsibility to platforms, 2030 is the actual obligation for e-invoicing and data transmission for cross-border B2B transactions, 2035 only affects countries that already have a domestic real-time reporting system. The first three of these are directly relevant to entrepreneurs, the last one is mainly a compatibility issue between tax authorities.

What will change on January 1, 2027: the first changes to OSS and platform sales?

From this date, it will apply Directive 2025/516 clarifications that mainly concern users of the OSS and IOSS scheme. These are technical corrections, not a general e-invoice obligation. If your company does not use OSS, this step will be invisible to you in practice.

What will change on July 1, 2028: a single VAT registration and platform liability?

This is where things really start: the OSS is being expanded, a special procedure for moving your goods to another Member State is being introduced, and a mandatory reverse charge is being introduced if the seller is not registered for VAT in the country of destination. The deemed-supplier rule applies to short-term accommodation and ride-hailing platforms – accommodation lasting up to 30 consecutive nights is considered short-term, and in such cases the platform may become liable for VAT. Member States may postpone the implementation of this specific platform rule until 1 January 2030, technical details of registration data are in Implementing Regulation 2026/1869, adopted on 27 July 2026.

What will happen on July 1, 2030: the tipping point for intra-EU B2B e-invoicing and digital reporting?

From this date, tax-free intra-Community supplies of goods and certain reverse charge sales of goods or services are subject to mandatory digital reporting. The invoice must be issued no later than 10 days after the taxable event occurred (10 days from receipt of the advance payment in the case of advance payment), the transaction data must be sent by the seller no later than the due date for issuing the invoice, in the case of self-billing the deadline is five days. All these rules stem from Directive 2025/516. This obligation does not automatically extend to domestic Estonian trade – to a customer in Estonia – it concerns cross-border B2B sales to another EU member state.

What does ViDA actually require for EN 16931, UBL and Peppol?

The law requires that the invoice comply with the European e-invoice standard, which Commission Implementing Decision 2017/1870 established. Suitable syntaxes are UN/CEFACT CII XML and UBL 2.1. Peppol is one possible transmission channel, but the directive does not call it mandatory; what is important is that your software can create and read an EN 16931-compliant machine-readable invoice, not a specific network.

What happens in 2032–2035: assessment, transition and the limit of domestic systems?

Regulation 2025/517 The next stage on 1 July 2032 concerns administrative cooperation between Member States and the exchange of VIES data, not a new invoice deadline for the trader. The 1 January 2035 deadline only obliges those Member States that already have a national real-time transaction-based reporting system to harmonise, so this deadline did not automatically entail a new obligation for all Member States.

What is the checklist for Baltic SMEs for 2026–2030?

  • Map how much of your sales go to a company in another EU member state. This is the target group for the 2030 commitment.
  • Check with your accounting or ERP software whether it can generate an EN 16931-compliant e-invoice.
  • Collect your customers' VAT numbers today, because the 2028 reverse charge rule requires them to be accurate.
  • Follow the implementing acts of your country's tax authority in the 2026–2027 period, as domestic details will be clarified before January 1, 2027.

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.