ViDA: what VAT in the Digital Age means for e-invoicing
The EU's VAT in the Digital Age package: member state freedom since 2025, mandatory intra-EU e-invoicing and digital reporting from 1 July 2030.
4 min read · Updated 28 Oct 2026
The Council adopted the VAT in the Digital Age (ViDA) package on 11 March 2025; it entered into force on 14 April 2025. It reshapes e-invoicing across the EU in three ways.
1. Freedom for member states (since 2025)
Member states can now introduce mandatory domestic e-invoicing without asking the EU for a derogation. That is why national mandates are multiplying: Belgium, Croatia, Poland, Greece, Germany, France, Slovakia, Spain, Latvia, Slovenia and Ireland all have dates.
2. Intra-EU e-invoicing and digital reporting (1 July 2030)
Cross-border B2B supplies within the EU will require structured e-invoices and near real-time transaction reporting. EN 16931 is the default standard, which makes EN 16931 compliance a future-proof investment.
3. Convergence (1 January 2035)
Existing national reporting systems must align with the EU digital reporting requirements by 2035.
What to do now
If your invoices pass EN 16931 today, you are ready for most national mandates and for ViDA. Start with your largest customers and the countries with the earliest deadlines.
This guide summarises public specifications and official guidance. It is not legal or tax advice — check with your adviser for your situation.