VAT in the Digital Age – ViDA (Directive 2025/516, Reg. 2025/517, Impl. Reg. 2025/518)

Description

VAT in the Digital Age (ViDA) is an adopted EU package of measures updating VAT rules for digital transactions. Its central change is a move towards structured electronic invoicing and digital reporting for cross-border business-to-business transactions within the EU. It also changes rules for certain platform-facilitated services and expands VAT One Stop Shop arrangements to support a single VAT registration.

Key dates

1. 14 Apr 2025Entry into force
2. 14 Apr 2025Entry into force; Member States may apply Art 1 points 2-3 (e.g. domestic e-invoicing without recipient consent) from this date
3. 1 Jan 2027Measures of Directive Art 2 apply (transposed by 2026-12-31)
4. 1 Jul 2028Measures of Directive Art 3 apply (transposed by 2028-06-30); Reg. 2025/518 and parts of 2025/517 apply
5. 1 Jul 2029Measures of Directive Art 4 apply (transposed by 2029-06-30)
6. 30 Jun 2030Transposition deadline
7. 1 Jul 2030Applies from
8. 1 Jul 2030Directive Art 5 applies: EU digital reporting requirements and structured e-invoicing for intra-EU B2B (EN 16931)
9. 1 Jan 2035Latest alignment of existing domestic e-invoicing/real-time reporting systems (Art 218, 271a-b) with EU model