The European Council formally adopted the ViDA package (VAT in the Digital Age) on 11 March 2025. From July 2030 onward, e-invoicing becomes mandatory for cross-border B2B transactions within the EU. For member states without an existing national mandate, this is a hard deadline.
ViDA is the most far-reaching EU VAT legislative package since the introduction of the current VAT system. Roll-out runs in phases through 2035 and affects every business that invoices within the European single market.
ViDA stands on three interlocking pillars. The first pillar mandates structured e-invoicing and Digital Reporting Requirements (DRR) for cross-border B2B transactions. From 1 July 2030, every cross-border B2B invoice inside the EU must be a structured e-invoice based on EN 16931. A PDF or paper invoice is then no longer a valid invoice document for that trade. Invoice data is also reported digitally to the tax authority (Digital Reporting Requirements).
The second pillar covers the platform economy: digital platforms that facilitate accommodation or passenger transport are in many cases treated as the VAT-liable seller on behalf of their providers. This closes a significant VAT gap inside the EU.
The third pillar is single VAT registration: businesses only need to register for VAT in one member state, even when selling across multiple countries. The One Stop Shop is being expanded to support this.
Companies still invoicing on PDF or paper for their EU trade need to switch to structured e-invoicing before July 2030. That sounds like a long runway, but the realistic lead time for an ERP change plus a validated integration project is twelve to eighteen months.
Several member states are ahead of the EU deadline. Belgium has required B2B e-invoicing via Peppol since January 2026. Germany has required receiving structured invoices since January 2025; the sending obligation for larger businesses follows in January 2027. Poland (KSeF) and France (receiving obligation) took effect in 2026. Spain follows with VeriFactu in 2027. Trading with those countries therefore means structured e-invoicing before 1 July 2030.
eConnect supports UBL and Peppol BIS Billing 3.0. That format is based on EN 16931, the standard behind the ViDA obligation. CEN adopted EN 16931-1:2026 in March 2026; Peppol is being updated to match. Have questions about the impact of ViDA on your invoice flows? Schedule a meeting or read more about what ViDA entails on the documentation site.