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 July 2030 onward, member states may no longer accept PDF or paper invoices for intra-EU trade. Invoice data is also reported directly to the tax authority.
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.
Member states with their own, earlier national mandate (France, Germany, Poland, Belgium, Spain) are ahead of this EU deadline. If you trade with parties in those countries, the rules apply to you sooner than July 2030.
eConnect already supports UBL and Peppol BIS Billing 3.0, the standards forming the foundation of what ViDA will accept. 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.