EU ViDA and e-invoicing: the timeline for businesses
ViDA ("VAT in the Digital Age") is the EU package adopted on 11 March 2025 that rewrites the VAT Directive's rules on invoicing and reporting. For e-invoicing, two dates matter. Since its entry into force on 14 April 2025, Member States may require businesses established on their territory to issue e-invoices for domestic supplies, and may waive the customer's acceptance. From 1 July 2030, e-invoicing becomes the rule for intra-EU business-to-business transactions, which are then reported to the tax authorities transaction by transaction. Member States that already had, or had legislated, a domestic real-time reporting system before 1 January 2024 have until 1 January 2035 to align it. These dates come from Council Directive (EU) 2025/516, published in the Official Journal on 25 March 2025.
What ViDA is
The package has three legal acts, listed by the European Commission (taxation-customs.ec.europa.eu, VAT in the Digital Age page): Council Directive (EU) 2025/516 amending Directive 2006/112/EC as regards VAT rules for the digital age, Regulation (EU) 2025/517 and Implementing Regulation (EU) 2025/518. The directive does not apply directly to businesses: each Member State transposes it, and Article 6 sets a transposition deadline for each block of amendments. Only the directive's adopted dates are used below; national transposition texts will add the practical details.
The three pillars
| Pillar | What changes | Main date |
|---|---|---|
| Digital reporting and e-invoicing | Structured e-invoices for intra-EU business transactions, with transaction data sent to the tax authority; optional domestic systems built on the same model | 1 July 2030 (domestic e-invoicing mandates possible since 14 April 2025) |
| Platform economy | A platform facilitating short-term accommodation rental (up to 30 nights) or passenger transport by road is deemed to supply the service itself, unless the provider has given the platform its VAT number and declared that it will charge the VAT (new Article 28a) | 1 July 2028; Member States may apply it as late as 1 January 2030 |
| Single VAT registration | Wider use of the one-stop-shop schemes, so that fewer businesses need a VAT number in each Member State where they sell | 1 July 2028 |
The e-invoicing and digital reporting timeline
| Date | What applies | Source in Directive (EU) 2025/516 |
|---|---|---|
| 14 April 2025 | Entry into force. Member States may require e-invoices for domestic supplies (new second paragraph of Article 218) and waive the recipient's acceptance (new second paragraph of Article 232) | Article 1, points (2) and (3); Article 6(1); Article 7 |
| 1 January 2027 | Amendments mainly concerning the one-stop-shop special schemes and electronic interfaces | Article 2; Article 6(2) |
| 1 July 2028 | Platform deemed-supplier rule and single VAT registration measures | Article 3; Article 6(3) |
| 1 July 2029 | Technical amendments (deletion of Article 243(3) and Article 262(2)) | Article 4; Article 6(4) |
| 30 June 2030 | Deadline for Member States to adopt and publish the rules on e-invoicing and digital reporting | Article 6(5) |
| 1 July 2030 | E-invoicing as the default, digital reporting requirements for intra-EU transactions, optional domestic reporting | Article 5; Article 6(5) |
| 31 March 2033 | Commission interim evaluation report on e-invoicing and digital reporting | New Article 271c |
| 1 January 2035 | Deadline for Member States with an earlier domestic real-time system to align domestic e-invoicing and reporting; the Commission may propose a postponement if its interim report reveals shortcomings | Article 6(5), second subparagraph |
What changes on 1 July 2030
- A stricter definition. An "electronic invoice" is issued, transmitted and received in a structured format that allows automated processing (new Article 217). An unstructured PDF does not meet that definition.
- E-invoices by default. Invoices are issued as e-invoices; Member States may accept other formats only for transactions outside the digital reporting requirements (new Article 218(2)). E-invoices must follow the European standard on electronic invoicing under Directive 2014/55/EU (EN 16931), with other standards allowed only for domestic supplies (Article 218(3)).
- No acceptance needed. An e-invoice that complies with that standard is not subject to the recipient's acceptance (new Article 232), apart from the exceptions it lists.
- Ten days to invoice. For intra-Community supplies of goods and reverse-charge supplies, the invoice is issued no later than 10 days after the chargeable event (Article 222), or as a summary invoice no later than 10 days after the end of the calendar month (new Article 223).
- Reporting at invoicing. The supplier transmits the data for each transaction when the invoice is issued; the customer reports its acquisitions no later than 5 days after receiving the invoice (new Article 263).
- The end of recapitulative statements as they stand. Chapter 6 of Title XI becomes "Digital reporting requirements" and Articles 265 to 271 are deleted.
- New invoice details: the number of the corrected invoice for a corrective invoice, and the supplier's bank account identifiers (Article 226, points 16 and 17).
How national mandates like France's fit in
ViDA does not replace national mandates; it frames them. France's mandate rests on Article 26 of Law 2022-1157 of 16 August 2022: receiving e-invoices through an approved platform since 1 September 2026, issuing and e-reporting from 1 September 2026 for large and intermediate-sized enterprises and from 1 September 2027 for SMEs and micro-enterprises (Légifrance, version in force since 21 February 2026). Those dates, covered in France's e-invoicing mandate: what applies in 2026 and 2027, are not changed by the directive.
From 1 July 2030, the directive lets Member States require domestic transaction reporting between taxable persons (new Article 271a), transmitted per transaction at invoicing (Article 271b), and requires them to allow data from e-invoices that follow the European standard, other formats being permitted only if interoperable with it. A Member State that had a domestic digital real-time reporting obligation in place on 1 January 2024, had been authorised to introduce one, or had adopted legislation for it before that date, applies these domestic aspects by 1 January 2035. France legislated its mandate in August 2022; how it will align its system, including e-reporting of intra-EU transactions, will be set by future French texts, not by this article. Foreign businesses dealing with France today should read France's e-invoicing rules for foreign companies.
What to do now
- Separate the two calendars. National obligations, such as France's 2026–2027 dates, apply now; the EU's intra-community rules apply from 1 July 2030.
- Choose software and platforms that handle the European standard, since Member States must allow it for digital reporting from 2030.
- Clean the data the 2030 invoice will need: customer VAT numbers, bank account identifiers, references of corrected invoices.
- Plan for the 10-day invoicing deadline on intra-EU supplies: invoice each supply within 10 days, or issue a monthly summary invoice within 10 days of the month end.
- Watch national transposition in each country where you trade: the rules must be adopted and published by 30 June 2030.
FAQ
Does ViDA change France's 2026 and 2027 dates?
No. Those dates are set by Article 26 of French Law 2022-1157. ViDA's e-invoicing and digital reporting dates are EU dates, the main one being 1 July 2030.
Will PDF invoices still be accepted for intra-EU sales after 1 July 2030?
Not for transactions subject to the digital reporting requirements: Article 218(2) makes e-invoices the rule, and Member States may accept other formats only for transactions outside those requirements.
Do I need my customer's consent to send an e-invoice?
From 1 July 2030, an e-invoice that follows the European standard is not subject to the recipient's acceptance, with the exceptions listed in Article 232. Since 14 April 2025, a Member State that mandates domestic e-invoicing may already waive acceptance for domestic recipients.