If you invoice a business in another EU country, ViDA changes how — and how fast — that transaction reaches the tax authorities. Periodic summaries filed weeks later give way to structured e-invoices and near-real-time digital reporting. This is where the whole EU is heading, and the timeline is now law.
What is ViDA?
ViDA — VAT in the Digital Age — is a package of EU VAT reforms proposed by the European Commission and formally adopted by the Council on 11 March 2025. It entered into force on 14 April 2025, with measures phasing in through 2035.
The goal is to modernise VAT for a digital, cross-border economy: cut billions in annual VAT fraud, reduce fragmented national reporting, and make compliance work the same way across member states. It rests on three pillars.
Three pillars.
Digital reporting & e-invoicing
Structured e-invoicing (to the EU EN 16931 standard) and near-real-time digital reporting become mandatory for intra-EU B2B transactions. Periodic recapitulative statements are replaced by transaction-level data sent close to real time.
Mandatory 1 July 2030Single VAT registration
The One-Stop-Shop (OSS) is extended so a business can handle far more of its EU VAT through a single registration, with a broader mandatory reverse-charge mechanism — fewer foreign VAT registrations, less duplicated admin.
From 1 July 2028Platform economy
Digital platforms facilitating short-term accommodation and passenger transport become the 'deemed supplier' responsible for collecting VAT in many cases, closing gaps in the platform economy.
Optional 2028 · mandatory 1 Jan 2030From 2025 to 2035.
| When | What changes |
|---|---|
| 2025 | Adopted 11 March; in force 14 April. Member states may mandate domestic e-invoicing without EU derogation. |
| 1 Jan 2027 | E-commerce and OSS updates, including supplies of electricity, gas, heating and cooling. |
| 1 Jul 2028 | Single VAT registration: OSS extension to more B2C supplies and stock transfers, mandatory reverse charge. Platform deemed-supplier optional. |
| 1 Jan 2029 | Member states must have digital-reporting administrative provisions in place. |
| 1 Jan 2030 | Platform deemed-supplier rules become mandatory for accommodation and passenger transport. |
| 1 Jul 2030 | Mandatory structured e-invoicing and digital reporting for intra-EU B2B transactions. |
| 2035 | Existing national e-invoicing and reporting systems must align with the EU standard. |
What changes for you.
For a business
Cross-border invoices will need to be structured — not PDF or paper — and reported almost immediately. A wrong VAT number or a mis-split invoice stops being a quiet error you fix next quarter; it's visible to the tax authority in near real time. Clean, correct data at the moment of invoicing becomes essential.
For an accountant
Periodic manual filings give way to continuous, transaction-level data. The value shifts from data entry to oversight: making sure every client's cross-border transactions are correctly classified, VIES-validated and export-ready — at all times, not just at quarter-end.
Built for the real-time era — now, not in 2029.
Baslic was designed for exactly this world. We don't bolt real-time compliance on later; it's the foundation.
- Structured, per-line VAT on every transaction — the data ViDA reporting needs
- Live EU VIES validation, stored with a timestamp for audit replay
- Cross-border VAT and reverse charge handled by one engine (Finland and Denmark live today)
- E-invoicing readiness aligned to the EU EN 16931 standard
- Every decision carries its rule and is reproducible — so a real-time query has a real-time answer
Get ahead of 2030.
Start with your receipts today. Be ready for real-time reporting long before it's mandatory.
This guide is general information, not legal or tax advice, and ViDA implementing details may change as member states transpose the rules. Confirm specifics for your situation with a qualified advisor or your tax authority.