{"id":29541,"date":"2026-09-23T07:00:01","date_gmt":"2026-09-23T07:00:01","guid":{"rendered":"https:\/\/bilnex.io\/en\/vida-2026-work-programme\/"},"modified":"2026-09-23T07:00:22","modified_gmt":"2026-09-23T07:00:22","slug":"vida-2026-darbo-programa-2","status":"publish","type":"page","link":"https:\/\/bilnex.io\/lt\/vida-2026-darbo-programa-2\/","title":{"rendered":"ViDA 2026 darbo programa: MV\u012e PVM terminai iki 2030 m."},"content":{"rendered":"
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Short answer: 2026 is a preparation year, not a new EU deadline<\/h2>\n

On 22 May 2026 the European Commission published the 2026 work programme<\/a> for ViDA (VAT in the Digital Age), the EU package that moves VAT reporting onto digital, transaction-level data. It is the Commission’s own implementation plan, not a new reporting duty for your company. Nothing in that document requires an SME to file a new return or issue an e-invoice in 2026. The substantive change for cross-border B2B sales starts on 1 July 2030: mandatory e-invoicing plus transaction-based digital reporting, known as Digital Reporting Requirements or DRR. The dates in between affect narrower groups, namely users of OSS and IOSS in 2027, then platforms and the single-registration rules in 2028. A domestic e-invoicing mandate is a separate track entirely. Each Member State sets that one itself.<\/p>\n

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Key facts<\/strong><\/p>\n\n\n\n\n\n\n\n\n\n\n\n
Fact<\/th>\nValue<\/th>\nValid from<\/th>\nSource<\/th>\n<\/tr>\n<\/thead>\n
ViDA 2026 work programme published<\/td>\nThe European Commission’s own implementation plan for 2026 and early 2027 \u2014 it creates no new reporting duties for businesses<\/td>\n2026-05-22<\/td>\ntaxation-customs.ec.europa.eu<\/a><\/td>\n<\/tr>\n
OSS and IOSS changes<\/td>\nOSS extended to B2C supplies of electricity charging; legal clarifications affecting OSS and IOSS users take effect<\/td>\n2027-01-01<\/td>\ntaxation-customs.ec.europa.eu<\/a><\/td>\n<\/tr>\n
Platforms and Single VAT Registration<\/td>\nDeemed supplier rules for short-term accommodation and road passenger transport platforms (a Member State may postpone to 1 January 2030); mandatory reverse charge where the supplier is not registered<\/td>\n2028-07-01<\/td>\ntaxation-customs.ec.europa.eu<\/a><\/td>\n<\/tr>\n
Cross-border B2B digital reporting (DRR)<\/td>\nMandatory e-invoicing and transaction-level digital reporting for cross-border B2B transactions; the e-invoice becomes the default way to invoice<\/td>\n2030-07-01<\/td>\neur-lex.europa.eu<\/a><\/td>\n<\/tr>\n
Invoicing and data submission deadlines from 2030<\/td>\nInvoice within 10 days of the chargeable event (summary invoice within 10 days of month end); the buyer reports the acquisition within 5 days of receiving the invoice<\/td>\n2030-07-01<\/td>\neur-lex.europa.eu<\/a><\/td>\n<\/tr>\n
Domestic e-invoicing mandates<\/td>\nA Member State may impose mandatory e-invoicing on its own terms; ViDA sets no single domestic start date<\/td>\n2025-04-14<\/td>\ntaxation-customs.ec.europa.eu<\/a><\/td>\n<\/tr>\n
Aligning national reporting with the EU model<\/td>\nMember States that run their own real-time transaction-level reporting must bring it into line with the EU system<\/td>\n2035-01-01<\/td>\ntaxation-customs.ec.europa.eu<\/a><\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<\/div>\n

What the work programme actually builds<\/h2>\n

The programme continues the implementation strategy<\/a> published in September 2025, and it gathers together the technical work that has to be finished before the 2030 obligation can function at all: a common electronic reporting message within the meaning of Article 263(4) of the VAT Directive, the architecture and access rules for a central VIES, the functional and technical specifications, and explanatory notes on e-invoicing and DRR. Those are Commission milestones, not filing deadlines for a business.<\/p>\n

The practical conclusion is simple. As of 2026 the final data fields and format details are still not fixed, so there is no point buying a solution today because it is labelled “ready for 2030”.<\/p>\n

The ViDA dates worth putting in your calendar<\/h2>\n