ViDA 2026 Work Programme: SME VAT Timeline to 2030

Short answer: 2026 is a preparation year, not a new EU deadline

On 22 May 2026, the European Commission published ViDA (VAT in the Digital Age) Work programme for 2026 – this is the Commission’s own implementation plan, not a new reporting obligation for your company. Nothing in this document will impose a new declaration or e-invoice requirement on SMEs in 2026. The substantive change for cross-border B2B sales – mandatory e-invoicing and transaction-based digital reporting (Digital Reporting Requirements, DRR) – will start on 1 July 2030. The intermediate dates concern narrower groups: OSS and IOSS users in 2027, and platforms and single registration rules in 2028. The domestic e-invoicing requirement is a separate matter – it is set by each Member State.

What the work program actually builds

The work programme continues the work published in September 2025. implementation strategy and brings together the technical work that needs to be completed before the 2030 obligation can even be operational: the common electronic reporting message in the sense of Article 263(4) of the VAT Directive, the architecture and access rules of the central VIES, the functional and technical specifications and the explanatory notes for e-invoice and DRR. These are Commission milestones, not submission deadlines for the trader. The practical conclusion: the final data fields and format details are not yet finalised as of 2026, so there is no point in buying a solution „for 2030“ today.

ViDA schedule worth putting on your calendar

• January 1, 2027: OSS expands to B2C deliveries in the e-charging sector and legal clarifications concerning OSS and IOSS users come into force.
• July 1, 2028: Short-term accommodation and road passenger transport platforms will be subject to new deemed supplier rules, with a Member State being able to apply this measure postponed until January 1, 2030; at the same time, fundamental changes to Single VAT Registration will be launched, including mandatory reverse charge for unregistered suppliers.
• July 1, 2030: Cross-border B2B transactions will be subject to DRR and e-invoice will become the default method of invoicing.
• January 1, 2035: Member States that have their own domestic real-time transaction-based reporting must Harmonize with the EU system.

The detailed rules for the special schemes are already in place: Commission Implementing Regulation (EU) 2026/1869 updates the rules for the implementation of the special VAT schemes and introduces the transfer of own goods procedure. If you have stock in another Member State, this is the closest thing to a real change for you.

What will change for the cross-border B2B seller in 2030

Amending the VAT Directive Council Directive (EU) 2025/516 provides for covered intra-Community B2B transactions that the invoice must be electronic and comply with the European e-invoice standard and the syntaxes permitted under Directive 2014/55/EU. A PDF attached to an e-mail is not an e-invoice in this sense – a machine-readable structured invoice is. The invoice must be issued no later than 10 days after the turnover occurs and the summary invoice no later than 10 days after the end of the calendar month. The seller transmits the transaction data when the invoice is issued or should have been issued; the buyer shall notify the covered acquisition no later than five days after receipt of the invoice and the same five-day rule applies to the invoice drawn up by the buyer. From 1 July 2030, the recipient's consent is not required for sending an e-invoice complying with the EU standard if the customer is a taxable person or a non-taxable legal person.

Is there a threshold or exemption for a small business?

No. Directive 2025/516 does not set a turnover threshold for cross-border digital reporting or a general SME exemption – the obligation is transaction-based and arises for any taxable person making covered intra-Community B2B supplies or acquisitions. If you sell to a Latvian or Finnish business customer, being small does not help.

The starting point is different in Estonia, Latvia and Lithuania

ViDA does not establish a single date for domestic B2B e-invoices. Member States may, under their own conditions, establish mandatory e-invoices as early as the entry into force of ViDA on 14 April 2025. In Estonia, there is currently no general national obligation: an accounting entity registered as the recipient of an e-invoice can request an e-invoice and the seller must then send it. It is worth following the changes to the VAT Act on the government website. in the draft information system. Latvia is going faster: Accounting Act requires that invoices issued to another company registered in Latvia (except for state budgetary institutions) be structured e-invoices from 1 January 2028 and that these companies submit structured e-invoice data to the VID from the same date. In Lithuania no B2B obligation has been imposed – check it with VMI, not the EU schedule.

Practical list for 2026–2030

• Map flows: Write down which EU business customers you sell to and buy from, and where you store the goods in another member state.
• Separate PDF and e-invoice: Check how much of your invoices are sent as machine-readable invoices today and how much as PDF invoices.
• Ask the software two things: whether it can issue invoices in the European standard format and whether the data can be validated.
• Organize the data: The customer's VAT number, place of delivery and dates must be correct even before reporting becomes automatic.
• Follow the two paths separately: domestic legislative changes and the final EU specifications. It is worth making an investment decision only when the other is closed.

Read also: English · Latvian · Lithuanian

Last checked: September 21, 2026

FAQ

Will ViDA's 2026 work program bring new obligations to small businesses?

No, the 2026 Work Programme is an internal technical action plan of the European Commission and does not impose any new reporting or e-invoicing requirements on businesses. Mandatory cross-border B2B e-invoicing and digital transaction reporting will only start on 1 July 2030.

Will there be an exemption or turnover threshold for SMEs in cross-border e-invoicing in 2030?

Directive 2025/516 does not provide for a turnover threshold or a general exemption for small enterprises. The obligation is transaction-based and extends to all taxable persons making covered intra-Community B2B supplies or acquisitions.

By what date will cross-border B2B e-invoices be issued in 2030?

According to the directive, a compliant structured e-invoice must be issued no later than 10 days after the transaction occurred. Transaction data is transmitted at the same time as the invoice is issued, and the buyer must confirm the purchase within five days.