European Union — ViDA sets 4 dated milestones for Member States rather than obligations on individual groups. The first falls on 31 December 2026. Checked on 4 October 2026.
The convergence clock. Cross-border digital reporting from July 2030, and every legacy national system must align by January 2035.
None — this is a directive, not a platform
ViDA obliges Member States, not taxpayers directly. Its practical effect on a group is that national systems will change to converge, and the systems you build for 2026 and 2027 must survive that.
| Charge | Local name | In force from |
|---|---|---|
| Enabling | Council Directive (EU) 2025/516 | In force 14 April 2025 — Member States may mandate domestic e-invoicing without a derogation or buyer consent |
| Digital Reporting | Digital Reporting Requirements (DRR) | 1 July 2030 for cross-border B2B |
Member States transpose the first tranche, including OSS and IOSS clarifications.
Deemed-supplier rules for short-term accommodation and road passenger transport; main Single VAT Registration reforms; mandatory reverse charge for non-identified suppliers.
Also: DRR
Digital reporting for intra-EU B2B transactions, with e-invoicing mandatory for those flows.
Member States with a pre-existing real-time reporting system must align it with the EU cross-border model.
Not applicable — a directive binding Member States, not taxpayers.
4 dated milestones for Member States: Transposition — Article 2 measures; Platform economy and Single VAT Registration; Digital Reporting Requirements; Legacy system alignment.
31 December 2026. Filed by: Member States. Channel: National law.
1 July 2028, with deferral to 1 January 2030 permitted for the platform rules. Filed by: Member States and affected businesses. Channel: National law.
None — this is a directive, not a platform. ViDA obliges Member States, not taxpayers directly. Its practical effect on a group is that national systems will change to converge, and the systems you build for 2026 and 2027 must survive that.
Not applicable — a directive binding Member States, not taxpayers.
Every row on this page was checked against the authority's own published page on 4 October 2026. Timeline verified against the European Commission's ViDA pages and implementation strategy. The directive's wording on Articles 217/218/232 could not be read from EUR-Lex.
Saurabh Satija, “European Union — ViDA e-invoicing filing obligations”, https://saurabhsatija.com/e-invoicing-european-union-vida, accessed [date].
Quotation and citation with attribution and a link are welcome. The underlying data is open as JSON and as plain text.
This page shows what European Union — ViDA requires. The scoping tool takes your whole footprint and returns every filing it triggers, in deadline order, with the access prerequisites attached. About thirty seconds.