ViDA, or VAT reform for the digital age, does not establish a single transition deadline. Directive (EU) 2025/516 Article 6 divides the reform into four parts, each with its own deadline for transposition into national law. The first and earliest of these is 31 December 2026. By that date, Member States must adopt and publish the amendments to Article 2, which will enter into force. From 1 January 2027 and mainly concern the VAT role of e-commerce platforms and the special regime for OSS/IOSS. These changes do not yet address e-invoicing or cross-border digital reporting. They will come with later deadlines. If you ask whether 31 December 2026 means an e-accounting obligation next year, the answer is simple: no, not because of that deadline.
What are the four deadlines for ViDA?
Article 2 (31 December 2026, applicable from 1 January 2027) is followed by Article 3, which Member States must transpose. By June 30, 2028 and which includes reforms to the single VAT registration. The rule on VAT liability for short-term accommodation and travel platforms could enter into force from 1 July 2028 until 1 January 2030 at the latest, depending on the decision of the Member State. Article 4 requires transposition By June 30, 2029. Article 5, which addresses cross-border B2B e-invoicing and digital reporting, must be transposed By June 30, 2030 and applies from 1 July 2030.
What is the difference between transposition and application?
The law must be adopted nationally before the deadline, but the rules will enter into force a little later. For example, the amendments to Article 2 must be adopted by 31 December 2026, but they will only apply to businesses from 1 January 2027. The same logic applies to all four deadlines.
Do the regulations need to be transposed?
Council Regulation (EU) 2025/517 is binding and directly applicable in all Member States. It applies automatically and does not require any national legislative amendment. Thus, the deadline of 31 December 2026 does not concern the Regulation, but only the Directive.
Will July 1, 2030 bring about a general e-invoicing obligation?
According to the European Commission The digital reporting applicable from 1 July 2030 concerns cross-border B2B transactions. This does not mean that all domestic or B2C invoices must be e-invoices.
What are Estonia, Latvia and Lithuania already doing?
An amendment to the Estonian Accounting Act gave companies that registered as e-invoice recipients the right to demand a machine-readable e-invoice from the seller. This reform is separate from the ViDA calendar. In Latvia, the transmission of e-invoice data to VID is G2G, B2G and G2B mandatory in the sector from 1 January 2026, and in the B2B sector from 1 January 2028. Lithuania adopted Amendment to the VAT Act XV-1036 adopted on 18 June 2026, published on 26 June 2026. Most provisions will apply from 1 January 2027, some only from 1 July 2029.
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.