ViDA · EU law · adopted March 2025
What is ViDA?
VAT in the Digital Age: the EU's most significant VAT reform in 30 years, making structured e-invoicing mandatory across Europe.
ViDA was adopted by the EU Council on March 11, 2025. It introduces mandatory structured e-invoicing for B2B transactions, real-time digital reporting to tax authorities, and standardized formats across all 27 member states. The rollout continues through 2035. See all country deadlines.
Digital reporting and e-invoicing
July 2030 for intra-EU
Mandatory structured e-invoicing (EN 16931) for all B2B transactions. Near-real-time reporting of transaction data to tax authorities. No more PDFs or paper invoices. About EN 16931.
Platform economy
July 2028 (mandatory)
New VAT obligations for platforms facilitating short-term accommodation and passenger transport. Platforms become "deemed suppliers" responsible for VAT.
Single VAT registration
July 2028
Expanded One-Stop Shop (OSS) to reduce the need for multiple VAT registrations across EU countries. Simplified cross-border compliance for businesses selling across the EU.
ViDA Adopted by EU Council
Legal barriers to e-invoicing removed. Member states can now mandate domestic e-invoicing without EU approval.
Germany — B2B Reception Mandatory
All businesses must accept structured e-invoices (XRechnung, ZUGFeRD). Sending remains optional until 2027.
Belgium — Full B2B Mandate
All Belgian VAT-registered companies must send AND receive via the Peppol network. Grace period ends March 31.
Poland — KSeF (Phased)
Large taxpayers (>200M PLN) must use KSeF from February 1. All remaining taxpayers follow April 1. Micro-enterprises from January 2027.
EN 16931-1:2026 Approved
Updated EN 16931 standard approved. Unlike the 2017 version (designed for B2G), this revision is adapted for B2B transactions and supports Digital Reporting Requirements under ViDA.
France — Large & Mid Companies
Large and mid-size companies must send e-invoices via certified platforms (PDP). All businesses must receive. SMEs follow in 2027.
Germany — Sending (€800K+)
Companies with over €800K annual turnover must send structured e-invoices. Smaller companies follow January 2028.
Germany Full Mandate + Belgium e-Reporting
Germany extends sending to all businesses. Belgium introduces digital reporting requirements on top of the B2B e-invoicing mandate.
Platform Economy + Single VAT Registration
New VAT obligations for platforms (accommodation, transport). Expanded One-Stop Shop reduces need for multiple VAT registrations across EU.
All EU — Intra-Community B2B
Mandatory e-invoicing for ALL intra-community B2B transactions. EN 16931 format required. Real-time reporting to tax authorities.
Full Harmonization
All existing national e-invoicing systems must be fully aligned with EU standards. Complete harmonization achieved.
If you do business in the EU — whether you are based there or not — ViDA likely affects you. The scope is intentionally broad.
Not sure whether you are affected? Run the obligation finder: five questions, a country-by-country list of what applies to you.
If you build or maintain ERP software serving EU businesses, ViDA changes what your customers expect from your product. “Can your ERP send compliant e-invoices?” is already asked in Belgium, Germany and Poland, and from September in France. Each country mandates a different combination of format, delivery network and validation rules.
| Country | Format | Network | Additional rules |
|---|---|---|---|
| Belgium | Peppol BIS 3.0 (UBL) | Peppol | BEvCIUS |
| Germany | XRechnung / ZUGFeRD | Peppol | BR-DE-* |
| France | Factur-X / UBL / CII | PDP platforms | FR-R-* |
| Poland | KSeF XML | KSeF national platform | PL-R-* |
| Italy | FatturaPA | SDI | IT-R-* |
| Country | Status | Format | Since |
|---|---|---|---|
| Italy | Active | SDI (FatturaPA) | 2019 |
| Germany | Active | XRechnung / ZUGFeRD | Jan 2025 (receive) |
| Belgium | Active | Peppol BIS 3.0 | Jan 2026 |
| Poland | Active | KSeF | Feb 2026 (phased) |
| Romania | Active | RO e-Factura | 2024 |
| France | Sep 2026 | Factur-X / PDP | — |
| Spain | 2026 | Facturae / SII | — |
| Sweden | B2G active | Peppol BIS | — |
| Netherlands | Voluntary | Peppol / NLCIUS | — |
| Austria | B2G active | ebInterface | — |
| Denmark | B2G active | Peppol / OIOUBL | — |
| Finland | B2G active | Finvoice / Peppol | — |
Whether you are an ERP vendor, a B2B SaaS platform, or a technical accounting firm, the preparation steps are the same.
- 01
Audit your current invoice output
Can your system generate EN 16931-compliant structured XML?
- 02
Map your country exposure
Which countries do your customers (or your customers' customers) invoice in? Each country has different deadlines and format requirements.
- 03
Choose your integration approach
Native format support, middleware, or a pre-submission compliance gate. The right choice depends on your volume, country coverage, and development capacity.
- 04
Validate before you send
The most common e-invoicing failures happen at submission time. A validation step between your ERP export and the delivery network catches errors before they become rejections.
- 05
Plan for what's coming
The July 2030 intra-EU deadline means cross-border B2B will need the same infrastructure. Building it now for domestic mandates means you're ready.
Common questions about ViDA
- What does ViDA stand for?
- ViDA stands for 'VAT in the Digital Age'. It's a comprehensive EU initiative to modernize the VAT system through digitalization, including mandatory e-invoicing and real-time reporting.
- When does ViDA come into force?
- ViDA was adopted in March 2025 and is being implemented gradually. Member states can now mandate domestic e-invoicing immediately. The EU-wide requirement for intra-community transactions takes effect July 2030. See all country deadlines →
- Is e-invoicing now mandatory in the EU?
- It depends on the country and transaction type. Italy (since 2019), Germany (reception since Jan 2025), Belgium (Jan 2026), and Poland (Feb 2026) already have active mandates. France follows in September 2026. By 2030, all intra-EU B2B transactions will require e-invoicing.
- What format do I need for ViDA compliance?
- ViDA requires EN 16931-compliant structured e-invoices. Each country may specify additional formats: XRechnung (Germany), Peppol BIS (Belgium), Factur-X (France), KSeF (Poland), or FatturaPA (Italy). The underlying data models are UBL and CII — both are valid under EN 16931.
- Does ViDA affect small businesses?
- Yes, but with different timelines. Many countries implement mandates for large companies first, then extend to SMEs. For example, Poland starts with large taxpayers (Feb 2026) and extends to micro-enterprises by January 2027. Check your specific country deadline →
- What happens if I don't comply with ViDA?
- Penalties vary by country. France can fine €15 per non-compliant invoice (capped at €15,000/year). Germany may deny VAT deductions. Non-compliance also leads to delayed payments and rejected invoices — which compound in cost.
- Do I need Peppol for ViDA?
- Not necessarily. Peppol is mandatory in Belgium and common in other countries, but it's not the only option. Germany accepts XRechnung directly. France uses a platform system (PDP). Poland uses its own national platform (KSeF). Check your specific country requirements.
- How do I prepare for ViDA?
- Start by checking which requirements apply to your business using our Obligation Finder. Then: 1) Ensure your ERP can send/receive structured invoices — test with our free validator, 2) Register with required platforms (Peppol, KSeF, etc.), 3) Update your invoicing processes and templates.
- What changed with the EN 16931-1:2026 update?
- The updated EN 16931 standard was approved in February 2026. Unlike the 2017 version (designed for B2G), this revision is specifically adapted for B2B transactions and includes new fields to support Digital Reporting Requirements under ViDA.
- What does ViDA mean for ERP vendors?
- ERP vendors serving EU businesses need to support structured e-invoicing output in their products. This means generating EN 16931-compliant XML (Peppol BIS, XRechnung, Factur-X), connecting to delivery networks, and handling country-specific validation rules. A compliance API can handle this across all countries from a single integration. See the developer documentation →
Country guidesDeadlinesPeppolEN 16931Error codesBlogOfficial EU announcement
Have an e-invoice that came back rejected? Check it here.
Checking is free. The first verified download every 30 days is free. After that €1.90 per invoice, or €9 a month for all of them.