ViDA is no longer a proposal. It's EU law in force. 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]. Alongside it, Council Regulation (EU) 2025/517 on administrative cooperation took effect [2]. The reform rolls out in stages through 2035 [3]. For your business, three dates anchor everything: 1 January 2027 (OSS/IOSS clarifications), 1 July 2028 (platforms and single VAT registration), and 1 July 2030, when cross-border B2B e-invoicing becomes the default requirement [1][3]. The obligation does not hang on a turnover threshold; it follows your VAT-registered status and the type of transaction. 2030 is not a distant promise; it's a legal deadline.

The entire timeline in one table

Date What changes?
1.01.2027 OSS extends 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; core reforms of the single VAT registration (SVR) and mandatory reverse charge for non-established suppliers [1][3]
1.07.2029 Technical transition point: changes to call-off stock arrangements and recapitulative statements [1]
1.07.2030 Cross-border B2B digital reporting (DRR) begins; the structured e-invoice becomes the default way to invoice; a covered cross-border invoice must be issued within 10 days [1][3]

By 2035, countries that run their own real-time reporting system have to align it with the EU system [3].

What changes for an ordinary cross-border B2B invoice?

Let's take a concrete case. Your Estonian VAT-registered company sells a service to a Latvian VAT-registered customer. That's an intra-Community B2B transaction, exactly what the 2030 rule covers.

From 1 July 2030, an invoice like this has to be issued in a structured, machine-readable format (under the EN 16931 standard), not as an ordinary PDF or an email attachment [1]. The e-invoice becomes the default method, and the invoice data has to be reported to the tax authority [1]. On top of that, the deadline for issuing a covered cross-border invoice shrinks to 10 days [1].

Get the scope right here: 2030 does not turn every one of your invoices into a mandatory e-invoice. It touches covered cross-border EU B2B transactions. Domestic invoices stay under each country's own rules. And a PDF sent by email is not an e-invoice in the ViDA sense.

What changes earlier — for platforms, OSS and registration?

The big e-invoice headline is 2030, but two separate waves arrive before that.

From 1 January 2027, OSS extends to the B2C e-charging sector, and legal clarifications land for OSS and IOSS users [1][3]. If you already sell through OSS or IOSS today, this is the date that touches you first.

On 1 July 2028, platforms in short-term accommodation and road passenger transport have to apply new "deemed supplier" rules, and the core reforms of the single VAT registration kick in, including mandatory reverse charge for non-established suppliers [1][3]. If you sell through a platform or are registered in several member states, this is your date.

How things stand in the Baltics: Estonia, Latvia, Lithuania?

Local e-invoice obligations don't match, so don't assume a neighbor's deadline applies to you.

In Estonia, from 1 July 2025 an accounting-obligated entity listed as an e-invoice recipient in the business register can require an e-invoice from the seller [4]. The EN 16931-1 standard counts as compliant, although the parties can agree on another standard [4]. There is no general domestic B2B e-invoice obligation in Estonia yet.

In Latvia, B2G, G2B and G2G e-invoices started on 1 January 2025, e-invoice data reporting to VID on 1 January 2026, and mandatory B2B e-invoicing was pushed back from 1 January 2026 to 1 January 2028 [5]. If you trade with a Latvian partner, put that 2028 in the calendar.

In Lithuania, the public-sector invoicing system SABIS launched in 2024, and suppliers have to submit electronic accounting documents to public-sector bodies through SABIS, whatever the invoice amount [6].

How to prepare in 2026–2028?

Turn the timeline into actions. Start now, not in 2029.

  • Map your invoice flows: work out which of your invoices are cross-border EU B2B transactions, because those are the ones that fall under 2030 [1].
  • Check the VAT numbers: both your own and your customers' VAT numbers have to be valid and correct, since coverage follows VAT-registered status [1].
  • Test EN 16931 and Peppol capability: make sure your software can both send and receive structured e-invoices [4][5].
  • Check the public-sector channels: eAddress/VID in Latvia, SABIS in Lithuania. If you sell to the public sector, these have to work already today [5][6].
  • Adjust invoice timing: the 10-day issuing deadline for covered cross-border invoices makes the process tighter [1].
  • Watch the local transposition: Latvia's B2B deadline is 1 January 2028 [5]; keep an eye on Estonia's 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.