EU-VIDA-2025

EU digital VAT package 2025-2035.

Definition

ViDA has 3 pillars: (1) DRR mandatory B2B intra-EU structured e-invoicing from 1 July 2030 (EN 16931 mandatory) ; (2) Platform economy: marketplaces collect VAT for short-term rentals and passenger transport ; (3) Single VAT registration (SVR) extending OSS from July 2028.

Origin

EU Commission proposal 8 December 2022 ; political agreement 5 November 2024 ; adoption 11 March 2025.

Example in context

A Polish B2B SME to a French SME must issue a real EN 16931 invoice (XML/UBL or CII) from 1 July 2030.

Related terms

• CBAM — other EU regulation.