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Alle Rechte vorbehalten.",{},"/de/settings",{"description":783},"de/settings","WioqiaUdSRIPMPhYgik76NZStw-WRbvp08b7Uz3Wqv0",{"id":985,"title":94,"auth":21,"body":986,"canonical":21,"description":1238,"extension":792,"icon":21,"image":21,"keywords":1239,"last_reviewed":1246,"last_updated":1247,"layout":1248,"listed":34,"meta":1249,"nav_column":21,"nav_tab":21,"navigation":364,"no_index":34,"path":95,"redirect":21,"schema_type":1251,"search_boost":21,"seo":1252,"seo_description":21,"seo_title":21,"show_chat":364,"stem":96,"translationKey":1253,"__hash__":1254},"knowledge/de/5.docs/2.wissen/2.vorschriften/1.europa/02.vida/1.was-ist-vida.md",{"type":780,"value":987,"toc":1222},[988,992,1001,1004,1007,1026,1031,1034,1039,1046,1049,1055,1059,1062,1065,1068,1073,1077,1080,1085,1089,1095,1101,1107,1111,1114,1135,1139,1142,1145,1149,1152,1162,1166,1188,1200],[989,990,94],"h1",{"id":991},"was-ist-vida",[993,994,995,996,1000],"p",{},"ViDA steht f�r ",[997,998,999],"strong",{},"VAT in the Digital Age",", das weitreichendste EU-Gesetzgebungspaket f�r die Umsatzsteuer seit Einf�hrung des aktuellen USt-Systems. Das Paket wurde am 11. M�rz 2025 vom Europ�ischen Rat angenommen und wird stufenweise bis 2035 eingef�hrt.",[993,1002,1003],{},"Das Ziel ist klar: die europ�ische USt-Gesetzgebung f�r das digitale Zeitalter modernisieren. Derzeit entgehen den EU-Mitgliedstaaten j�hrlich Milliarden an USt-Einnahmen durch Betrug und ineffiziente Prozesse. ViDA begegnet dem, indem Rechnungsdaten digital und standardisiert ausgetauscht werden, sodass Steuerbeh�rden in Echtzeit mitverfolgen k�nnen, anstatt nachtr�glich zu pr�fen.",[993,1005,1006],{},"Das ViDA-Paket wurde am 25. M�rz 2025 im Amtsblatt der EU ver�ffentlicht und besteht aus drei Rechtstexten: Richtlinie EU 2025/516 (�nderung der USt-Richtlinie), Verordnung EU 2025/517 (Verwaltungszusammenarbeit) und Durchf�hrungsverordnung EU 2025/518 (Informationsanforderungen).",[993,1008,1009,1010,1013,1014,1017,1018,1021,1022,1025],{},"Die erwarteten Auswirkungen sind betr�chtlich. Die Europ�ische Kommission sch�tzt den wirtschaftlichen Gesamtnutzen von ViDA auf ",[997,1011,1012],{},"172 bis 214 Milliarden Euro"," �ber zehn Jahre, darunter ",[997,1015,1016],{},"51 Milliarden Euro"," an Einsparungen f�r Unternehmen. Mitgliedstaaten k�nnen mit bis zu ",[997,1019,1020],{},"18 Milliarden Euro"," zus�tzlichen USt-Einnahmen pro Jahr rechnen, wovon circa 11 Milliarden Euro auf wirksamere Betrugsbek�mpfung zur�ckgehen. Die Compliance-Kosten f�r Unternehmen sinken um mehr als ",[997,1023,1024],{},"4,1 Milliarden Euro"," pro Jahr. Zum Kontext: Die VAT Gap (die Differenz zwischen erwarteten und tats�chlich erhobenen USt-Einnahmen) in der EU betrug 2020 ganze 99 Milliarden Euro.",[1027,1028,1030],"h2",{"id":1029},"die-drei-sulen","Die drei S�ulen",[993,1032,1033],{},"ViDA besteht aus drei S�ulen, die jeweils einen anderen Aspekt der USt-Compliance digitalisieren. Zusammen bilden sie ein koh�rentes Paket, das die gesamte USt-Kette von der Rechnungsstellung bis zur Berichterstattung vollst�ndig digitalisiert.",[1035,1036,1038],"h3",{"id":1037},"_1-e-rechnung-und-digital-reporting-requirements-drr","1. E-Rechnung und Digital Reporting Requirements (DRR)",[993,1040,1041,1042,1045],{},"Dies ist der Kern von ViDA f�r alle, die mit E-Rechnung zu tun haben. Ab dem ",[997,1043,1044],{},"1. Juli 2030"," m�ssen Unternehmen bei grenz�berschreitenden B2B-Transaktionen innerhalb der EU eine strukturierte E-Rechnung auf Basis der EN 16931-Norm ausstellen. Gleichzeitig wird eine Zusammenfassung der Rechnungsdaten automatisch an die Steuerbeh�rde gesendet.",[993,1047,1048],{},"Dies ersetzt die aktuelle Zusammenfassende Meldung (Innergemeinschaftliche Leistungen) und erm�glicht den Echtzeit-Abgleich von Verkaufs- und Einkaufstransaktionen zwischen Mitgliedstaaten.",[993,1050,1051],{},[1052,1053,1054],"a",{"href":99},"Mehr �ber E-Rechnung und DRR",[1035,1056,1058],{"id":1057},"_2-single-vat-registration-und-plattformkonomie","2. Single VAT Registration und Plattform�konomie",[993,1060,1061],{},"ViDA vereinfacht die grenz�berschreitende USt-Registrierung durch Erweiterung des OSS/IOSS-Systems (One Stop Shop / Import One Stop Shop). Unternehmen, die in mehreren EU-L�ndern t�tig sind, m�ssen sich grunds�tzlich nur noch in einem Mitgliedstaat f�r die USt registrieren.",[993,1063,1064],{},"Dar�ber hinaus werden Online-Plattformen umsatzsteuerpflichtig f�r Transaktionen, die sie vermitteln, insbesondere Kurzzeitvermietung von Unterk�nften und Personenbeförderung.",[993,1066,1067],{},"Der Hintergrund: Plattformen wie Airbnb und Uber vermitteln Millionen von Transaktionen, aber einzelne Anbieter (Vermieter, Fahrer) führen nicht immer USt ab. Dies führt zu unfairem Wettbewerb mit traditionellen Unternehmen, die USt abführen, und zu entgangenen USt-Einnahmen für Mitgliedstaaten. ViDA macht Plattformen selbst verantwortlich für die Erhebung und Abführung der USt, wenn ihre Nutzer dies nicht tun.",[993,1069,1070],{},[1052,1071,1072],{"href":107},"Mehr über Single VAT Registration und Plattform�konomie",[1035,1074,1076],{"id":1075},"_3-continuous-transaction-controls-ctc","3. Continuous Transaction Controls (CTC)",[993,1078,1079],{},"Der Grundgedanke von ViDA ist die Verschiebung von periodischen USt-Pr�fungen zu kontinuierlichen Transaktionskontrollen: Steuerbeh�rden erhalten Rechnungsdaten in Echtzeit oder nahezu in Echtzeit, anstatt �ber Quartals- oder Jahreserkl�rungen. Verschiedene EU-L�nder wenden hierf�r bereits eigene Modelle an.",[993,1081,1082],{},[1052,1083,1084],{"href":103},"Mehr �ber kontinuierliche Berichterstattung und CTC-Modelle",[1027,1086,1088],{"id":1087},"warum-ist-vida-wichtig","Warum ist ViDA wichtig?",[993,1090,1091,1094],{},[997,1092,1093],{},"F�r Unternehmen, die grenz�berschreitend fakturieren",", ver�ndert ViDA das Spielfeld grundlegend. Wo E-Rechnung in vielen L�ndern bereits f�r Regierungslieferanten (B2G) verpflichtend ist, wird sie nun auch zur Norm f�r B2B-Transaktionen. Unternehmen, die bereits mit Peppol und EN 16931 arbeiten, haben einen Vorsprung: Ihre Rechnungsformate entsprechen bereits dem Standard, den ViDA vorschreibt.",[993,1096,1097,1100],{},[997,1098,1099],{},"F�r Softwareanbieter und ERP-Integrationen"," bedeutet ViDA, dass Systeme strukturierte E-Rechnungen erzeugen und empfangen k�nnen m�ssen. Die Integration mit dem Peppol-Netzwerk wird indirekt notwendig durch die Berichtspflicht.",[993,1102,1103,1106],{},[997,1104,1105],{},"Der Markt bewegt sich in Richtung Peppol als De-facto-Standard."," Obwohl ViDA kein formelles Peppol-Mandat enth�lt, ist das Peppol 5-Corner-Modell (mit der Steuerbeh�rde als f�nfter Ecke) der effizienteste Kanal zur Erf�llung der ViDA-Verpflichtungen.",[1035,1108,1110],{"id":1109},"wer-ist-wann-betroffen","Wer ist wann betroffen?",[993,1112,1113],{},"Die ViDA-Meilensteine betreffen verschiedene Zielgruppen:",[1115,1116,1117,1124,1129],"ul",{},[1118,1119,1120,1123],"li",{},[997,1121,1122],{},"1. Juli 2028",": Plattformunternehmen, die Kurzzeitvermietung oder Personenbeförderung vermitteln, und ihre Anbieter, sowie Unternehmen, die in mehreren EU-Ländern aktiv sind aufgrund der SVR-Reformen.",[1118,1125,1126,1128],{},[997,1127,1044],{},": jedes Unternehmen, das grenzüberschreitend innerhalb der EU fakturiert, und Softwareanbieter, die Fakturierungssysteme an EN 16931 anpassen müssen.",[1118,1130,1131,1134],{},[997,1132,1133],{},"1. Januar 2035",": Mitgliedstaaten, die noch kein nationales digitales Berichterstattungssystem eingerichtet haben, und indirekt alle inländischen Unternehmen in diesen Ländern.",[1027,1136,1138],{"id":1137},"implementierung-von-der-gesetzgebung-zur-praxis","Implementierung: von der Gesetzgebung zur Praxis",[993,1140,1141],{},"Nach der formellen Annahme von ViDA hat die Europ�ische Kommission umgehend mit der Vorbereitung der Umsetzung begonnen. Am 24. September 2025 ver�ffentlichte die Kommission eine Implementation Strategy mit einer Roadmap und konkreten Aktionspunkten f�r Unternehmen und Mitgliedstaaten. Die Strategie beschreibt pro S�ule die notwendigen Schritte und wie ViDA in die breitere Digitalpolitik der EU eingebettet ist.",[993,1143,1144],{},"Am 28. Oktober 2025 organisierte Kommissar Wopke Hoekstra einen Implementation Dialogue mit 38 Stakeholdern aus Wirtschaft, Branchenverb�nden und dem Steuerberatungssektor. Kernthemen der Diskussion waren der Bedarf an einem harmonisierten DRR-�bermittlungsmodell (um zu verhindern, dass Mitgliedstaaten jeweils ein eigenes Berichtsformat entwickeln), die Auswirkungen auf KMU und eine harmonisierte Anwendung des Deemed-Supplier-Regimes f�r Plattformen.",[1027,1146,1148],{"id":1147},"wie-econnect-sie-auf-vida-vorbereitet","Wie eConnect Sie auf ViDA vorbereitet",[993,1150,1151],{},"Die PSB (Peppol Service Bus) von eConnect ist mit ViDA-Compliance im Blick entwickelt. F�r Kunden �ndert sich in der Praxis wenig: Die PSB �bernimmt die DRR-Berichterstattung automatisch, sobald die Verpflichtung in Kraft tritt. Ihr Rechnungsprozess bleibt gleich; die zus�tzliche Berichterstattung an Steuerbeh�rden l�uft im Hintergrund.",[993,1153,1154,1155,1161],{},"M�chten Sie wissen, ob Ihre Organisation f�r ViDA bereit ist? ",[1052,1156,1160],{"href":1157,"rel":1158},"https://econnect.eu/de/uber-uns/kontakt",[1159],"nofollow","Kontaktieren Sie uns f�r einen Compliance-Check",".",[1027,1163,1165],{"id":1164},"in-diesem-kapitel","In diesem Kapitel",[1115,1167,1168,1173,1178,1183],{},[1118,1169,1170],{},[1052,1171,1172],{"href":99},"E-Rechnung und Digital Reporting (DRR)",[1118,1174,1175],{},[1052,1176,1177],{"href":103},"Kontinuierliche Berichterstattung und CTC-Modelle",[1118,1179,1180],{},[1052,1181,1182],{"href":107},"Single VAT Registration und Plattform�konomie",[1118,1184,1185],{},[1052,1186,1187],{"href":111},"Implementierungszeitplan und L�nder�bersicht",[1189,1190,1197],"e-button",{"className":1191,"color":1193,"target":1194,"to":1195,"variant":1196},[1192],"mt-4","accent","_blank","https://platform.econnect.eu","solid",[993,1198,1199],{},"Mit E-Rechnung starten",[1201,1202,1203,1210],"docs-related",{},[1027,1204,1206,1207],{"id":1205},"verwandte-themen-e-rechnung-in-den-niederlanden","Verwandte Themen- ",[1052,1208,1209],{"href":185},"E-Rechnung in den Niederlanden",[1115,1211,1212,1217],{},[1118,1213,1214],{},[1052,1215,1216],{"href":19},"Was ist Peppol und wie funktioniert das Netzwerk?",[1118,1218,1219],{},[1052,1220,1221],{"href":460},"Peppol BIS Billing V3",{"title":783,"searchDepth":784,"depth":784,"links":1223},[1224,1230,1233,1234,1235,1236],{"id":1029,"depth":784,"text":1030,"children":1225},[1226,1228,1229],{"id":1037,"depth":1227,"text":1038},3,{"id":1057,"depth":1227,"text":1058},{"id":1075,"depth":1227,"text":1076},{"id":1087,"depth":784,"text":1088,"children":1231},[1232],{"id":1109,"depth":1227,"text":1110},{"id":1137,"depth":784,"text":1138},{"id":1147,"depth":784,"text":1148},{"id":1164,"depth":784,"text":1165},{"id":1205,"depth":784,"text":1237},"Verwandte Themen- E-Rechnung in den Niederlanden","ViDA (VAT in the Digital Age) ist das EU-Paket zur Harmonisierung von E-Rechnung und digitaler USt-Berichterstattung in Europa.",[687,999,1240,1241,1242,1243,1244,1245],"EU E-Rechnung","digitale USt-Berichterstattung","ViDA drei S�ulen","ViDA erkl�rt","ViDA Verordnung","EU USt-Reform","2026-06-15","2026-03-13","docs",{"og_image":1250},"/images/og/docs-lernen.png","Article",{"title":94,"description":1238},"regelgeving-europa/vida/wat-is-vida","3oBmJ1OPzQVLiykazlP_vWPYIC29wmvqR_Yf1yNDk2k",[1256,1261,1266,1270,1275,1280,1284,1288,1293],{"id":1257,"path":1258,"stem":1259,"title":1260},"home/cs/index.md","/cs","cs/index","Domů",{"id":1262,"path":1263,"stem":1264,"title":1265},"home/de/index.md","/de","de/index","Home",{"id":1267,"path":1268,"stem":1269,"title":1265},"home/en/index.md","/en","en/index",{"id":1271,"path":1272,"stem":1273,"title":1274},"home/es/index.md","/es","es/index","Inicio",{"id":1276,"path":1277,"stem":1278,"title":1279},"home/fr/index.md","/fr","fr/index","Accueil",{"id":1281,"path":1282,"stem":1283,"title":1265},"home/it/index.md","/it","it/index",{"id":1285,"path":1286,"stem":1287,"title":1265},"home/nl/index.md","/nl","nl/index",{"id":1289,"path":1290,"stem":1291,"title":1292},"home/pl/index.md","/pl","pl/index","Strona główna",{"id":1294,"path":1295,"stem":1296,"title":1297},"home/sk/index.md","/sk","sk/index","Domov",[1299,1308,1316,1324,1332,1338,1346,1352,1358,1367,1375,1382,1389,1404,1409,1414,1420,1425,1430,1435,1441,1448,1454,1461,1467,1473,1479,1486,1493,1499,1506,1514,1520,1527,1534,1542,1548,1553,1562,1567,1572,1577,1583,1589,1595,1601,1608,1615,1619,1625,1631,1636,1642,1648,1654,1665,1673,1679,1686,1692,1698,1709,1714,1719,1725,1731,1738,1745,1752,1758,1764,1771,1776,1782,1786,1792,1797,1802,1809,1815,1820,1826,1832,1837,1844,1851,1858,1865,1871,1876,1885,1891,1897,1903,1910,1917,1923,1929,1934,1944,1950,1956,1961,1967,1971,1976,1981,1985,1989,1993,1997,2002,2008,2012,2018,2024,2029,2035,2039,2044,2051,2057,2063,2069,2075,2081,2087,2093,2098,2104,2108,2114],{"id":1300,"path":1301,"stem":1302,"title":1303,"description":1304,"icon":1305,"image":21,"columns":21,"tabs":21,"nav_column":21,"nav_tab":1306,"external_url":21,"navigation":364,"redirect":1307},"sections/de/1.loesungen/20.sector-wholesale-distribution.md","/de/loesungen/sector-wholesale-distribution","de/1.loesungen/20.sector-wholesale-distribution","Großhandel und Distribution","E-Rechnung und Rechnungsverarbeitung für Großhandel und Distribution. Multi-Format-Unterstützung, Peppol-Erreichbarkeit und internationale Weiterleitung.","box","industries","/de/branchen/grosshandel-und-distribution",{"id":1309,"path":1310,"stem":1311,"title":1312,"description":1313,"icon":1314,"image":21,"columns":21,"tabs":21,"nav_column":21,"nav_tab":1306,"external_url":21,"navigation":364,"redirect":1315},"sections/de/1.loesungen/23.sector-manufacturing.md","/de/loesungen/sector-manufacturing","de/1.loesungen/23.sector-manufacturing","Industrie und Fertigung","E-Rechnung und Rechnungsverarbeitung für Industrie und Fertigung. 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