EUEuropean Commission (DG TAXUD)
Regulatory Reference
What is EU ViDA?
Effective: 2028-01-01 · Authority: European Commission (DG TAXUD)
ViDA (VAT in the Digital Age) is a European Commission legislative package modernizing VAT reporting across EU member states. It introduces mandatory digital reporting requirements (DRR) for intra-EU transactions, real-time or near-real-time transaction reporting, and expanded e-invoicing obligations. ViDA moves the EU toward continuous transaction controls (CTC).
What are the three pillars of ViDA?
ViDA is structured around three reform pillars:
- Pillar 1 - Digital Reporting Requirements: Mandatory digital transaction reporting for intra-EU B2B transactions, replacing the recapitulative statements (EC Sales Lists).
- Pillar 2 - Platform Economy VAT: New VAT rules for platform-facilitated short-term accommodation and passenger transport.
- Pillar 3 - Single VAT Registration: Extension of the One-Stop-Shop (OSS) to reduce the need for multiple VAT registrations across member states.
What is the ViDA implementation timeline?
ViDA implementation is phased. Key dates:
- 2024: Political agreement on ViDA package
- 2025: Member states transposition begins
- 2028: Digital Reporting Requirements become mandatory for intra-EU B2B transactions
- 2030: Full implementation across all three pillars
Frequently Asked Questions
- Does ViDA require real-time e-invoicing?
- ViDA requires digital reporting of intra-EU transaction data in near-real-time (within 2 days of invoice issuance under the current proposal). It does not mandate a specific invoice format but requires that invoice data be transmitted digitally to tax authorities.
- How does ViDA affect businesses operating in multiple EU countries?
- ViDA aims to reduce compliance complexity for cross-border EU operations through the expanded OSS and standardized digital reporting. Businesses will report intra-EU transactions through a harmonized digital reporting system rather than submitting different recapitulative statements per member state.
AutoFact AI is not certified by, affiliated with, or endorsed by any regulatory authority referenced on this page. References describe technical alignment with published regulatory requirements only.