ViDA (VAT in the digital age)

ViDA — VAT in the Digital Age

ViDA is a legislative package adopted by the EU in 2025, fundamentally reforming VAT rules to adapt them to the digital economy.

The three pillars of ViDA

• Electronic invoicing and digital reporting: mandatory electronic invoicing for intra-community B2B transactions from July 2030, with near real-time transmission of data to the tax administration
• Extension of the VAT single window (OSS): widening the scope of the OSS to new categories of services and stock transfers
• Platform economy: extension of presumed supplier rules to accommodation and transport platforms

Implementation schedule

• 2025: adoption of the package
• 2027: new rules for platforms
• 2030: mandatory intra-EU electronic invoicing
• 2035: real-time digital reporting

Impact for businesses

Companies must anticipate the compliance of their invoicing systems, adapt their VAT processes and assess the impact of extending the presumed supplier status.