ViDA (VAT in the Digital Age) is the EU package that makes structured e-invoicing the default and introduces digital reporting of cross-border B2B transactions from 1 July 2030. It was adopted on 11 March 2025 as Council Directive (EU) 2025/516 and related regulations, and it entered into force on 14 April 2025.
Key dates
| Date | Change |
| 14 April 2025 | Member states may require domestic e-invoicing without authorization from the EU Council and without the recipient’s acceptance. |
| 1 July 2028 | Single VAT registration measures and mandatory reverse charge for non-established suppliers. Deemed-supplier rule for platforms from 1 July 2028 at the earliest, 1 January 2030 at the latest. |
| 1 July 2030 | E-invoicing becomes the default. Digital reporting applies to cross-border B2B transactions within the EU and replaces recapitulative statements. |
| 1 January 2035 | Member states with earlier domestic real-time reporting must align with the EU model. |
What changes for invoices in 2030
- An e-invoice must be structured and allow automated processing. A PDF no longer counts as an e-invoice.
- E-invoices must comply with EN 16931. Member states may allow other standards for domestic supplies.
- Cross-border invoices must be issued within 10 days of the chargeable event.
- Recipient acceptance is no longer needed for EN 16931 e-invoices.
- Invoices must show the supplier’s payment account, and corrective invoices the number of the invoice they correct.
What to do now
- Map which cross-border sales and purchases will be reported.
- Make sure your systems can produce structured EN 16931 invoices.
- Track domestic mandates in your markets, since many start before 2030.
- Choose a delivery channel such as Peppol that reaches your trading partners.
Read the full timeline, the platform and VAT registration changes, and a preparation checklist in our article ViDA explained: VAT in the Digital Age timeline and what to do before 2030. For today’s invoice rules, see What must an invoice contain?.