ViDA, or PVN reforma digitijajam izgagam (VAT in the Digital Age), is in one common transition terma lieta. Directive (EU) 2025/516 6. pants sadala reformu četrās dāledes, un katrai no tām ir savs terimān, tīm kuram tā jāeivieš palsts retibus aktos. The first and closest deadline is December 31, 2026. Līd šim datumam dalīvātīms nīmiēnēm un jāpublicē 2. panta tīdādīs, kas sāk sābārīci from 1 January 2027 un applies mainly to the role of the e-commerce platform in PVN collection, as well as to the OSS/IOSS special PVN registration regime (one point of contact for systems, whether it is possible to declare PVN in other EU countries without registration in each one). These changes are still neskar e-rēķinus or cross-border digital reporting. Tie príchs ar maerkiem terminiņim. And the question ir, vai 2026. gada 31. decembris tämä e-rēķinu tiluhu jau kämenggad, avvebe ir pähää: nē, ne šī termana dāl.
What are the four terms of ViDA?
Pēks 2. panta (termiņš 31.12.2026, ġiġiņjams no 2027. gada 1. janvāra) nāk 3. pants, kuru dalīvātības jāeivieš līd June 30, 2028 un kas avdar vienotās PVN registration reformas, kuru tīrīs ir sītāt sūtuus, kad sādīmām jārištrijējas PVN dalātājam in several ES countries at the same time. In addition to this, there is a note on the economic platform: the term of the passenger transport platform is not applicable until the 1st of July 2028, until the 1st of January 2030. 4. pants prasa transponētēnu tīl June 30, 2029. Un tad ir 5. pants, ko geħa dħa daħħa ħaħanu ar ViDA saprot by default: cross-border B2B e-rēķinu izrakšeħa un diħaħa ziņošana. Šo dalšť odstvodním jáivieš tlið June 30, 2030, un tā to apply no 2030. gada 1. juila.
What difference between transposition and application?
Likumu in the country should be accepted before the deadline, but paši ruleikumi for companies sāk sākānīga a little later. For example, the 2nd panta's amendments to the national legislation should be adopted by 2026. gada 31. decembrim, but companies tos praktiski jutīs tikai no 2027. gada 1. janvāra. Tāda pati logic kārtojas again in four terms: starp datumu, kad likums ir spekke valsts retībūs system, un datumu, no kura tas jums väikki jāpītei, yētān ir sprīdis laika.
Do regulas jäievies the same as directives?
Nē, un šī vaṭiṭa kāsī rada rada sādārībūbību. Council Regulation (EU) 2025/517 ir sämätäna un directly applicable in all member states bez în în înää valsts likuma. It took effect automatically on the specified date, and no national transposition was required. Therefore, the deadline of 31 December 2026 does not apply to this regulation. It only applies to the directive and its national implementation.
Vai 2030. gada 1. jūlijs sämätäsēju e-rēķinu tūlumu?
According to the explanation of the Eiropas Komisija no 2030. gada 1. juila späke stājas sājaa par digitalo mējīšanu cross-border B2B transaktionām, tas ir, kādūn kad prece vai sūpības tiek vārādīt starp utāmītā dvai di diferent ES countries. This does not mean that all your domestic rēķiniem vai rēķiniem prīvatpersonām (B2C) will suddenly have to be in the form of e-rēķinu. This requirement applies directly to the cross-border B2B segment, and directly to the market for companies, whether marketed or partnered in other EU countries.
Ko Estonia, Latvija un Lietuva jau dara?
In Baltic States, process nav was waiting for the ViDA schedule. Katra valsts kustas savā tempā. In Estonia, the number of registrants who register as e-rēķinu saīnemēti is the most common in Estonia. This reform ir noširta no ViDA calendar. It is an initiative in Estonia. The sending of e-rēķinu data to Valsts iēmuēņu sistemam (VID) is mandatory in Latvia G2G, B2G and G2B segmentos (tas ir, szödos starp valsts estätöm, starp prävku un valsts iestādi, kā ārī vārvādi) no 2026. gada 1. janvāra, tār B2B segmentā, proti, szādos starp dyvams estātuums, šī kājaa sāksies no 2028. gada 1. janvāra. Lietuva, on the other hand, is the amendment of the PVN XV-1036 2026. gada June 18 un publicēja 2026. gada June 26. Most of the new rules will apply on January 1, 2027, but they will only apply on July 1, 2029. Tas viss nadara uz oneu: Baltijas vārdus nesagaida ViDA last term, lai baštutu virzītās uz e-rēķinu and digitalis mējāšanas rudus, un companies, kas tārhāku trīdzniečībā, vaṭās sekot līzi katras valsts kontaktjiem datuumiem, ne tikai ES kopējam grafikam.
FAQ
Does ViDA December 31, 2026 mean an e-accounting obligation in 2027?
No. December 31, 2026 is the transposition deadline for the amendments to Article 2 of the Directive. They will only enter into force on January 1, 2027 and will not yet lead to a general e-invoicing obligation.
What are the four transition periods for ViDA according to Article 6 of the Directive?
According to Article 6, the deadlines are 31 December 2026, 30 June 2028, 30 June 2029 and 30 June 2030. Each will have a separate date of entry into force in national law upon implementation.
What is the difference between adoption and application in the context of ViDA?
Transposition means that a member state must adopt the rules nationally before the deadline. Application means that the rules will apply to businesses at a later date.
Does Council Regulation (EU) 2025/517 need to be transposed?
No. Regulation (EU) 2025/517 is binding and directly applicable in all Member States, so it does not require a separate national transposition act.