{"id":29420,"date":"2026-09-16T11:00:01","date_gmt":"2026-09-16T11:00:01","guid":{"rendered":"https:\/\/bilnex.io\/en\/ec-sales-list-ends-2030\/"},"modified":"2026-09-16T11:00:05","modified_gmt":"2026-09-16T11:00:05","slug":"ek-pardosanas-saraksts-beidzas-2030-gada","status":"publish","type":"page","link":"https:\/\/bilnex.io\/lv\/ek-pardosanas-saraksts-beidzas-2030-gada\/","title":{"rendered":"EK p\u0101rdo\u0161anas saraksts beidzas 2030. gad\u0101 \u2014 kas to aizst\u0101s?"},"content":{"rendered":"
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Yes \u2014 the recapitulative EC Sales List as you know it goes away. The reporting obligation doesn’t: it just gets faster. Council Directive (EU) 2025\/516<\/a> repeals Articles 265\u2013271 of the VAT Directive from 1 July 2030. Those are the articles the current periodic list (the EC Sales List, form VD in Estonia) rests on. In their place come rewritten Articles 262\u2013264: transaction-level digital reporting, where data moves per invoice and immediately, not as a monthly summary. Member States must adopt and publish the necessary national rules by 30 June 2030 and apply them from 1 July 2030. For a VAT-registered business, filling in a monthly return is replaced by sending data at the moment the invoice is issued. The directive provides no exemption based on company size or turnover.<\/p>\n

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Key facts<\/strong><\/p>\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
End of the recapitulative EC Sales List<\/td>\nArticles 265\u2013271 of the VAT Directive are repealed; Articles 262\u2013264 become the transaction-level digital reporting rules<\/td>\n2030-07-01<\/td>\neur-lex.europa.eu<\/a><\/td>\n<\/tr>\n
National rules to be enacted by Member States<\/td>\nMeasures needed for Article 5 must be adopted and published by 30.06.2030 and applied from 01.07.2030<\/td>\n2030-06-30<\/td>\neur-lex.europa.eu<\/a><\/td>\n<\/tr>\n
Seller’s data transmission deadline<\/td>\nPer transaction, at the time the invoice is issued or should have been issued; where the customer issues the invoice (self-billing), no later than 5 days after issue<\/td>\n2030-07-01<\/td>\neur-lex.europa.eu<\/a><\/td>\n<\/tr>\n
Buyer-side data transmission (where a Member State requires it)<\/td>\nNo later than 5 days after receiving the invoice; a Member State may choose not to require the data under Article 262(1)(b) and (d)<\/td>\n2030-07-01<\/td>\neur-lex.europa.eu<\/a><\/td>\n<\/tr>\n
Central VIES<\/td>\nThe Commission develops and technically maintains the central system; each Member State forwards collected data no later than 1 day after collection; data is kept for 10 years<\/td>\n2030-07-01<\/td>\neur-lex.europa.eu<\/a><\/td>\n<\/tr>\n
Current Estonian form VD deadline<\/td>\nThe 20th day of the month following the taxable period (calendar month)<\/td>\nas of 2026-09<\/td>\nemta.ee<\/a><\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<\/div>\n

The report disappears, the tempo changes<\/h2>\n

ViDA (VAT in the Digital Age), the EU’s package for bringing VAT rules into the digital age, is law already, not a draft. Directive 2025\/516<\/a> 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. The switch itself only happens in 2030 \u2014 and that gap is exactly where three misunderstandings grow.<\/p>\n

First: “reporting ends.” It doesn’t. The form and the rhythm end. Instead of a summary list, you send data per transaction.<\/p>\n

Second: “small companies will get an exemption.” There is no such exemption in the directive.<\/p>\n

Third: “we’ll be sending data straight into a European Commission portal.” Also no. Data goes to your own national tax authority, which passes it on.<\/p>\n

The simplest way to hold it in your head: today you file a list at the end of the month; from 2030 each invoice announces itself.<\/p>\n

Who it hits, and whether a turnover limit saves you<\/h2>\n

Two things trigger the obligation: you’re registered for VAT, and you make certain types of cross-border transaction. Turnover plays no part. New Article 262 covers, under the directive<\/a>, all VAT-registered persons making the defined intra-Community supplies, transfers of goods, acquisitions and reverse-charge transactions. There’s no turnover threshold and no general small-business relief in there.<\/p>\n

One distinction does matter, though. A Member State may decide not to require buyer-side data for transactions under Article 262(1)(b) and (d), meaning intra-Community acquisitions and reverse-charge acquisitions. That option doesn’t touch the seller side: for points (a) and (c), meaning your own intra-Community supplies and reverse-charged services, the data has to be submitted regardless. So if Estonia, Latvia or Lithuania uses that option, your purchase-invoice side stays simpler. Your sales side doesn’t.<\/p>\n

How the data will move from 1 July 2030<\/h2>\n

The chain is shorter than it looks on paper:<\/p>\n