{"id":29409,"date":"2026-09-16T07:00:01","date_gmt":"2026-09-16T07:00:01","guid":{"rendered":"https:\/\/bilnex.io\/en\/vida-eu-vat-deadlines\/"},"modified":"2026-09-16T07:00:29","modified_gmt":"2026-09-16T07:00:29","slug":"nie-dotrzymuje-terminow","status":"publish","type":"page","link":"https:\/\/bilnex.io\/pl\/nie-dotrzymuje-terminow\/","title":{"rendered":"Co to jest ViDA? Terminy reformy unijnego podatku VAT na lata 2025\u20132035"},"content":{"rendered":"
\n
\n
\n

ViDA, short for “VAT in the Digital Age”, is the European Union’s package for modernising its VAT system, and it is no longer a proposal. The Council adopted it on 11 March 2025, it was published in the Official Journal of the European Union on 25 March 2025 and entered into force on 14 April 2025; according to the European Commission’s ViDA page<\/a>, it then applies in stages up to January 2035. Three milestones matter for your company: from 14 April 2025 member states are allowed to require domestic e-invoicing, from 1 July 2028 the rules for platforms and for single VAT registration change, and from 1 July 2030 cross-border B2B transactions must be invoiced with a structured e-invoice and the transaction data sent to the tax authority.<\/p>\n

\n

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
Adoption and entry into force of the ViDA package<\/td>\nAdopted 11.03.2025, published in the Official Journal of the European Union 25.03.2025, in force from 14.04.2025<\/td>\n2025-04-14<\/td>\ntaxation-customs.ec.europa.eu<\/a><\/td>\n<\/tr>\n
OSS\/IOSS changes<\/td>\nFrom 1 January 2027 the OSS is extended to B2C e-charging services among others, and the OSS\/IOSS clarifications take effect<\/td>\n2027-01-01<\/td>\ntaxation-customs.ec.europa.eu<\/a><\/td>\n<\/tr>\n
Platforms and Single VAT Registration<\/td>\nFrom 1 July 2028 the deemed supplier rule applies to short-term accommodation and passenger road transport platforms (a member state may defer to 1.01.2030), and the SVR reforms begin<\/td>\n2028-07-01<\/td>\ntaxation-customs.ec.europa.eu<\/a><\/td>\n<\/tr>\n
Cross-border digital reporting (DRR)<\/td>\nFrom 1 July 2030 digital reporting requirements apply to cross-border B2B transactions and the e-invoice becomes the default way of invoicing<\/td>\n2030-07-01<\/td>\ntaxation-customs.ec.europa.eu<\/a><\/td>\n<\/tr>\n
Deadline for issuing the invoice<\/td>\nFor intra-Community supplies of goods and the listed reverse-charge supplies, no later than 10 days after the chargeable event<\/td>\n2030-07-01<\/td>\neur-lex.europa.eu<\/a><\/td>\n<\/tr>\n
Alignment of national systems<\/td>\nBy 1 January 2035 member states with domestic real-time transaction-based reporting must bring their systems into line with the EU model<\/td>\n2035-01-01<\/td>\ntaxation-customs.ec.europa.eu<\/a><\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<\/div>\n

ViDA in one minute: what was adopted, and when<\/h2>\n

The package is three legal acts, all dated 11 March 2025: Council Directive (EU) 2025\/516<\/a>, which amends the VAT Directive 2006\/112\/EC, Council Regulation (EU) 2025\/517<\/a> on administrative cooperation, and Council Implementing Regulation (EU) 2025\/518<\/a>.<\/p>\n

One widespread misreading is worth clearing up straight away. ViDA did not introduce an EU-wide obligation to issue domestic B2B e-invoices. Entry into force only gave member states the right to make domestic e-invoicing mandatory under certain conditions. Whether and when they use that right is each country’s own decision. At EU level, e-invoicing becomes compulsory for cross-border B2B trade, and only in 2030. Everything before that is national policy.<\/p>\n

To get there, the Commission is doing the implementation work in stages: in July 2026 it published Implementing Regulation (EU) 2026\/1869, which updates the detailed rules for the VAT special schemes and adds a module for transfers of own goods.<\/p>\n

The ViDA timeline: 2025, 2027, 2028, 2030 and 2035<\/h2>\n\n\n\n\n\n\n\n\n\n
Date<\/th>\nWhat changes<\/th>\nWho it touches<\/th>\n<\/tr>\n<\/thead>\n
14.04.2025<\/td>\nMember states may impose mandatory domestic e-invoicing; better IOSS verification tools<\/td>\nAll companies, but only through the countries that use the option<\/td>\n<\/tr>\n
01.01.2027<\/td>\nOSS extended to B2C e-charging services among others; clarifications for OSS and IOSS users<\/td>\nE-commerce, B2C sellers of services<\/td>\n<\/tr>\n
01.07.2028<\/td>\nDeemed supplier rule for short-term accommodation and passenger road transport platforms (a country may defer to 01.01.2030); Single VAT Registration and mandatory reverse charge for non-established suppliers<\/td>\nPlatforms, the businesses supplying through them, cross-border sellers<\/td>\n<\/tr>\n
01.07.2030<\/td>\nDigital reporting (DRR) for cross-border B2B transactions; the e-invoice becomes the default way of invoicing<\/td>\nEvery VAT-registered business doing the listed cross-border transactions<\/td>\n<\/tr>\n
01.01.2035<\/td>\nCountries with domestic real-time transaction-based reporting must align their systems with the EU model<\/td>\nBusinesses in countries that already run their own reporting system<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n

The Commission’s 2026 work programme<\/a> confirms the same sequence and adds that from 1 July 2030 cross-border reporting will be built on mandatory e-invoicing.<\/p>\n

From 1 July 2030: who is actually caught by e-invoicing and reporting?<\/h2>\n

The new Article 262 ties the obligation to four types of transaction: intra-Community supplies of goods and transfers of own goods, intra-Community acquisitions of goods, and the listed reverse-charge supplies and acquisitions. Directive 2025\/516<\/a> attaches that duty to every taxable person identified for VAT. There is no general turnover floor and no small-business exemption for cross-border reporting.<\/p>\n

In practice, a three-person IT company in Tallinn that sells one service a month to Riga is under exactly the same obligation as a large exporter. Purely domestic sales to an Estonian customer fall outside the EU’s DRR, and those are governed by Estonian law.<\/p>\n

What changes in the invoicing and reporting workflow<\/h2>\n

In ViDA’s sense, an e-invoice is an invoice issued, transmitted and received in a structured electronic format that allows automatic processing. A PDF invoice doesn’t meet that test: it’s a document a person reads, not a machine-readable data set. An email attachment doesn’t become an e-invoice just because it travelled electronically.<\/p>\n

Two terms get mixed up here constantly. EN 16931 is the European e-invoicing standard. It describes which data fields an invoice must carry and what they mean, and it grew out of Directive 2014\/55\/EU<\/a> for public sector invoices. Peppol, on the other hand, is a delivery network: the channel the invoice travels through, from your software into your customer’s software. The standard says what is on the invoice; the network says how it gets there.<\/p>\n

ViDA requires member states to accept data submitted in a form that complies with the European e-invoicing standard. The final technical picture isn’t settled yet: the exact permitted syntaxes, validation rules and national specifics will emerge only through implementing acts and national decisions, which the Commission’s work programme schedules for 2026. So don’t wait for one definitive list of file formats. Wait for the ability to produce and receive a structured invoice at all.<\/p>\n

Deadlines get shorter, too. For intra-Community supplies of goods and the listed reverse-charge supplies, the invoice must be issued no later than 10 days after the chargeable event; the same 10 days apply to a relevant prepayment invoice after the payment arrives. The data goes to the member state that issued the VAT number used in the transaction.<\/p>\n

Example: a \u20ac1,200 service invoice from Estonia to Latvia<\/h3>\n

Your Estonian company sells \u20ac1,200 of consulting to a Latvian client, and the invoice goes under the reverse charge, so the buyer accounts for the VAT in their own country. After 1 July 2030 it looks like this:<\/p>\n