Tracker

EU, VAT in the Digital Age (ViDA)

The dates matter, and they are often reported wrongly, so here they are precisely. The directive entered into force on 14 April 2025, and from that date member states may mandate domestic e-invoicing without seeking prior EU derogation, which is exactly what Belgium, France, Germany and others are doing. From 1 July 2028, the platform economy measures take effect, including deemed-supplier rules for short-term accommodation and passenger transport, alongside the single VAT registration reforms. From 1 July 2030, digital reporting requirements and structured e-invoicing become mandatory for cross-border intra-EU B2B transactions. By 1 January 2035, member states that run a domestic real-time reporting system must align it with the EU model.

The most common error is to attach the digital reporting date to 2028. It is not. The 2028 date is platform and registration measures; the cross-border digital reporting and e-invoicing obligation applies from 1 July 2030.

For a tax administration, ViDA is both a deadline and a design brief. It tells you when cross-border reporting arrives, and it pushes every national system towards interoperability. Our own reading of the wedge it opens, comply with a mandate without building a data honeypot, sits on the ViDA page.

Facts

Primary source

European Commission, VAT in the Digital Age: taxation-customs.ec.europa.eu. Council Directive (EU) 2025/516.