The European Council first proposed the ViDA package on 8.12.2022. The political and legal process overcame many challenges and opposing views, including a public rejection in June 2024, ended by today’s unanimous vote in the ECOFIN meeting.
The directive now goes into effect on the 20th day after publication in the Official Journal of the EU. The first measure then allows Member States to remove the Buyer Acceptance Requirements from national e-Invoicing mandates without a formal derogation.
The main part related to e-Invoicing is the pillar on “Digital Reporting Requirements” (DRR), taking effect on 1.7.2030. Formally, this Council directive is an amendment to the original “VAT Directive” (2006/112/EC) ensuring consistent VAT implementations across the European Union.
Upcoming e-Invoicing & e-Reporting changes under ViDA
In our previous article about ViDA, you can read about the main implications for e-invoicing & e-reporting across the EU, namely:
- Removal of Buyer Acceptance Requirement
- Potential New E-Invoicing Mandates
- Mandatory Cross-Border E-Invoicing & E-Reporting by 2030
- EN 16931 becomes the default by 2030
- Harmonization of all European e-Invoicing Systems by 2035
With these upcoming changes, you can rely on The Invoicing Hub to stay updated and provide valuable resources to help you navigate the anticipated transitions.
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