ViDA in one paragraph
ViDA is a package of three EU texts adopted by the Council on 11 March 2025: Council Directive (EU) 2025/516, Regulation (EU) 2025/517 and Implementing Regulation (EU) 2025/518. They were published in the Official Journal on 25 March 2025, and the directive entered into force twenty days later, on 14 April 2025. The directive amends the main EU VAT Directive (2006/112/EC) in stages, from 2025 to 2035.
For invoicing, it does two things. First, it frees each member state to impose domestic e-invoicing now. Second, it builds an EU-wide system, from 2030, in which cross-border invoices between businesses are electronic, standardised and reported to the tax authorities almost in real time. The aim, according to the Commission, is to fight VAT fraud, especially carousel fraud, with more granular data.
The key dates in the directive
| Date | What changes | Where in Directive 2025/516 |
|---|---|---|
| 14 April 2025 | Member states may require businesses established on their territory to issue e-invoices for domestic sales, without the recipient’s acceptance | Article 1 (new second paragraphs of Articles 218 and 232) |
| 1 July 2030 | E-invoice by default; EN 16931 for cross-border B2B; invoice within 10 days; digital reporting of intra-EU transactions; recapitulative statements replaced | Article 5 |
| 1 January 2035 | Deadline for countries that already had a real-time domestic reporting system before 1 January 2024 to align it with the EU model | Article 6(5) |
The package also has non-invoicing parts that apply from 1 January 2027 and 1 July 2028 (One Stop Shop changes, platforms in short-term accommodation and passenger transport). They matter for some sectors but are outside the scope of this article.
What changes on 1 July 2030
From that date, the new Article 218 states that invoices are, in principle, issued as electronic invoices. Member states may still accept paper or PDF for transactions that are not subject to the new digital reporting.
- Definition. An electronic invoice is one that has been issued, transmitted and received in a structured electronic format that allows automated processing, at least for the data to be reported. A PDF on its own does not qualify.
- Standard. E-invoices must comply with the European standard on electronic invoicing, EN 16931, and its list of syntaxes (UBL and CII). Countries may allow other standards for purely domestic sales.
- Deadline. For intra-EU supplies of goods and for services where the customer pays the VAT (reverse charge), the invoice must be issued no later than 10 days after the chargeable event.
- Reporting. For those intra-EU transactions, the data are sent to the tax authority for each individual transaction, at the time the invoice is issued or should have been issued. This replaces the recapitulative statements (EC Sales Lists) used today.
- Domestic reporting. Member states may also require the same kind of transaction-by-transaction reporting for domestic B2B sales (new Article 271a).
In practice. If you invoice business customers in other EU countries, by 2030 you will need software that produces an EN 16931 invoice and sends it through a channel your customer can receive. Formats such as Factur-X (a PDF with structured data inside) are built on that standard: see Factur-X explained.
Country by country: where things stand on 18 October 2026
Each country uses the freedom ViDA gives it differently. The table below only lists what we could check in an official national source; dates may move, so check the source before you plan.
| Country | Domestic B2B e-invoicing | Status today |
|---|---|---|
| Italy | Mandatory since 1 January 2019 for sales between parties resident or established in Italy, B2B and B2C, through the Sistema di Interscambio (SdI) | Live |
| Belgium | Structured e-invoices between Belgian VAT-liable businesses since 1 January 2026, in principle over Peppol. E-reporting is planned for 2028 but not yet in law | Live |
| Poland | KSeF 2.0: large businesses and receipt from 1 February 2026, other businesses from 1 April 2026, the smallest (invoiced sales up to PLN 10,000 a month) from 1 January 2027 | Live, last phase in 2027 |
| Greece | Mandatory since 2 March 2026 for businesses with gross revenue above €1 million; for all others from 2 November 2026, with a gradual phase until 31 January 2027 | Partly live |
| France | All businesses must be able to receive since 1 September 2026; large and mid-sized companies issue since that date; SMEs and micro-businesses by 1 September 2027 | Partly live |
| Germany | All domestic businesses must be able to receive since 1 January 2025. Issuing becomes compulsory after the transition: end of 2026, or end of 2027 if prior-year turnover is €800,000 or less | Receipt live, issuing 2027–2028 |
| Spain | Royal Decree 238/2026 applies 12 months after the ministerial order came into force for businesses above €8 million of operations, 24 months for the others. The order was published on 5 October 2026 | Planned, from about October 2027 |
| Portugal | PDF invoices are accepted as electronic invoices for tax purposes until 31 December 2026 (State Budget law 73-A/2025) | Transition ends 2026 |
A few details worth knowing
- Spain. The order (Orden HAC/1028/2026) came into force the day after its publication, on 6 October 2026, which starts the 12- and 24-month clocks: by our reading, October 2027 and October 2028. During their first 12 months, large businesses must also send a PDF copy. Recipients will report payment dates to the tax authority’s public solution.
- Germany. Receiving can be as simple as an email inbox that accepts structured files. Paper and other formats remain allowed during the transition periods.
- Greece. Invoices go through a certified provider or the tax authority’s free “timologio” application; the authority states that ordinary accounting software (ERP) alone is not an accepted issuing method.
- Belgium. Foreign businesses without a permanent establishment in Belgium are not subject to the obligation, even if they hold a Belgian VAT number.
France: the closest deadline for most small businesses
France has chosen a model in which invoices go through approved platforms (plateformes agréées), private companies accredited by the French tax authority. The obligation covers sales between businesses established in France and subject to French VAT; sales to consumers and to foreign businesses are reported separately (e-reporting). Accepted formats are UBL, CII and mixed formats such as Factur-X.
For a small company, the date that matters is 1 September 2027. Our guide to e-invoicing for French small businesses explains the steps, and how to choose an approved platform helps with the main decision. The full picture is on our e-invoicing guide.
What to do now if you sell across the EU
- List the countries where you have business customers, and check in the table which ones already require e-invoicing from local suppliers.
- Ask your invoicing software whether it produces EN 16931 invoices (UBL, CII or Factur-X) and whether it can send over Peppol or the national channel.
- Collect your customers’ VAT numbers and, where needed, their electronic addresses.
- Plan for 2030: invoices to EU business customers within 10 days, with data reported per transaction. Choosing a standards-based tool now avoids a second migration.
Frequently asked questions
Does ViDA make e-invoicing mandatory in every EU country in 2030?
For intra-EU business-to-business transactions, yes: from 1 July 2030 they must be invoiced electronically to the European standard and reported. For purely domestic sales, each country decides; member states may still accept other invoices for transactions outside the reporting rules.
Is a PDF invoice an electronic invoice under ViDA?
No. The directive defines an electronic invoice as one issued, transmitted and received in a structured format that allows automated processing. A PDF that contains structured data, such as Factur-X, can qualify because of the data inside it.
Which standard will be required?
The European standard on electronic invoicing, EN 16931, with its list of syntaxes. Countries may allow other standards for domestic sales only.
Do I need the customer’s agreement to send an e-invoice?
Not where a country has used the new option: since 14 April 2025, a member state imposing domestic e-invoicing can remove the requirement for the recipient’s acceptance.
What about countries that already had real-time systems, like Italy?
Countries that had a domestic real-time reporting obligation in place, or adopted, before 1 January 2024 have until 1 January 2035 to align their domestic e-invoicing and reporting with the EU rules.
Sources
- EUR-Lex — Council Directive (EU) 2025/516 of 11 March 2025 as regards VAT rules for the digital age (eur-lex.europa.eu)
- European Commission — VAT in the Digital Age (ViDA) (taxation-customs.ec.europa.eu)
- European Commission — Adoption of the VAT in the Digital Age package (11 March 2025) (taxation-customs.ec.europa.eu)
- impots.gouv.fr — “Je découvre la facturation électronique” (French tax authority, e-invoicing calendar) (impots.gouv.fr)
- FPS Finance Belgium — e-invoice FAQ: general questions on the B2B obligation (einvoice.belgium.be)
- FPS Finance Belgium — e-invoice FAQ: general questions about e-reporting (einvoice.belgium.be)
- Bundesministerium der Finanzen — FAQ on the mandatory E-Rechnung (German Federal Ministry of Finance) (bundesfinanzministerium.de)
- Ministry of Finance Poland — KSeF 2.0 implementation stages (ksef.podatki.gov.pl)
- AADE (Greek tax authority) — Mandatory electronic invoicing: frequently asked questions (aade.gr)
- Agenzia delle Entrate — “La fattura elettronica e i servizi gratuiti” (Italian tax authority guide, December 2025) (agenziaentrate.gov.it)
- BOE — Real Decreto 238/2026 of 25 March on mandatory B2B e-invoicing (Spain) (boe.es)
- BOE — Orden HAC/1028/2026 of 2 October on the public e-invoicing solution (Spain) (boe.es)
- AEAT — Information note on Royal Decree 238/2026 (Spanish tax agency) (sede.agenciatributaria.gob.es)
- Diário da República — Lei n.º 73-A/2025, State Budget 2026, article 95(3) (Portugal) (files.diariodarepublica.pt)
This article summarises the official texts to help you get organised. It is not a substitute for personalised advice from your accountant.