ViDA is no longer a draft but an existing EU law. Council Directive (EU) 2025/516 was adopted on 11 March 2025, published in the Official Journal of the European Union on 25 March 2025 and entered into force on 14 April 2025. [1]. Council Regulation (EU) 2025/517 on administrative cooperation entered into force at the same time. [2]. The reform will be implemented in stages until 2035. [3]. There are three anchor dates for your business: 1 January 2027 (OSS/IOSS clarifications), 1 July 2028 (platforms and single VAT registration) and 1 July 2030, when cross-border B2B e-invoicing will become mandatory by default. [1][3]. The obligation does not depend on the turnover limit, but follows the VAT status and the type of transaction. 2030 is not a distant promise, but a legal deadline.
Schedule in one table
| Date | What changes |
|---|---|
| 1.01.2027 | OSS expands to B2C e-charging; clarifications for OSS and IOSS users [1][3] |
| 1.07.2028 | Platform „deemed supplier“ rules for short-term accommodation and passenger transport; key reforms to the Single VAT Registration (SVR) and mandatory reverse charge for non-resident suppliers [1][3] |
| 1.07.2029 | Technical transition point: changes to call-off stock and consolidated reporting procedures [1] |
| 1.07.2030 | Cross-border B2B Digital Reporting (DRR) begins; structured e-invoice becomes default payment method; covered cross-border invoice must be issued within 10 days [1][3] |
By 2035, countries with their own real-time reporting system must align it with the EU system [3].
What will change for a standard cross-border B2B invoice?
Let's take a specific example. Your Estonian VAT registered company sells a service to a Latvian VAT registered company. This is an intra-Community B2B transaction, exactly what the 2030 rule covers.
From July 1, 2030, such an invoice must be issued in a structured, machine-readable format (according to the EN 16931 standard), not as a regular PDF invoice or email attachment. [1]. E-invoice becomes the default method and invoice details must be submitted to the tax authorities [1]. In addition, the deadline for issuing a covered cross-border invoice will be shortened to 10 days. [1].
It is important to get the model right: 2030 does not necessarily make all your invoices e-invoices. This applies to covered cross-border EU B2B transactions. Domestic invoices are subject to each country's own rules. A PDF sent by email is not an e-invoice under ViDA.
What will change for platforms, OSS and registration in the future?
The big e-invoice headline is 2030, but there will be two separate waves before that.
From January 1, 2027, OSS will expand to the B2C e-charging sector and legal clarifications will be provided for OSS and IOSS users. [1][3]. If you sell through OSS or IOSS today, this will affect you first.
On 1 July 2028, platforms in the short-term accommodation and road passenger transport sectors will have to comply with new „deemed supplier“ rules and key reforms to the single VAT registration will be launched, including mandatory reverse charge for non-resident suppliers [1][3]. If you sell through a platform or are registered in multiple member states, this is your date.
How are things in the Baltic countries: Estonia, Latvia, Lithuania?
Local e-invoice obligations are not the same, so don't assume that the deadline in a neighboring country applies to you.
In Estonia, from 1 July 2025, an accounting entity listed in the commercial register as the recipient of an e-invoice may request an e-invoice from the seller. [4]. EN 16931-1 is considered to be the appropriate standard, although the parties may agree to use another standard. [4]. There is no general domestic B2B e-invoicing obligation in Estonia yet.
In Latvia, B2G, G2B and G2G e-invoices started on 1 January 2025, submission of e-invoice data to VID on 1 January 2026, and mandatory B2B e-invoice was postponed from 1 January 2026 to 1 January 2028. [5]. If you have a business with a Latvian partner, put this 2028 on your calendar.
In Lithuania, the public sector invoicing system SABIS was launched in 2024 and suppliers must submit electronic accounting documents to public sector institutions via SABIS, regardless of the invoice amount. [6].
How to prepare for 2026–2028?
Turn your schedule into action. Start now, not in 2029.
- Map invoice flows: Check which of your invoices are cross-border EU B2B transactions, because these are the ones that will go down in 2030 [1].
- Check VAT numbers: Both your own and your customers' VAT numbers must be valid and correct, as coverage follows the VAT taxable status [1].
- Test EN 16931 and Peppol capabilities: Make sure your software can both send and receive structured e-invoices. to accept [4][5].
- Check public sector channels: eAdress/VID in Latvia, SABIS in Lithuania; if you sell to the public sector, they must be operational today [5][6].
- Update invoice timing: 10-day issuance deadline for covered cross-border invoices speeds up the process [1].
- Follow the local takeover: Latvia B2B deadline is January 1, 2028 [5]; keep an eye on Estonia and Lithuania's next steps.
FAQ
When did ViDA enter into force and what are the three anchor dates for Baltic SMEs?
ViDA entered into force on 14 April 2025. The three anchor dates are 1 January 2027 (OSS/IOSS clarifications), 1 July 2028 (platforms and single VAT registration) and 1 July 2030 (cross-border B2B e-invoicing obligation).
Does the 2030 e-invoice obligation apply to all invoices?
No, the 2030 obligation only applies to covered cross-border EU B2B transactions. Domestic invoices remain subject to each country's own rules, for example in Latvia the B2B e-invoice obligation starts on 1 January 2028.
What should an Estonian entrepreneur do in 2026–2028 to prepare for ViDA?
Map cross-border invoice flows, verify VAT numbers, test EN 16931 and Peppol capabilities, update invoice timing to 10 days, and monitor local adoption, especially the Latvian B2B deadline of January 1, 2028.
What are the differences in e-invoicing obligations between the Baltic countries?
In Estonia, e-invoicing can be requested from 1 July 2025, but there is no general B2B obligation. In Latvia, the B2B e-invoicing obligation will start on 1 January 2028. In Lithuania, the public sector invoicing system SABIS has been in force since 2024.