10-Day Issuance (ViDA)

Operational rule of ViDA's DRR pillar, intra-EU invoicing.

Definition

From 1 July 2030, the intra-EU invoice must be issued within a harmonised 10-day window after the chargeable event, replacing the previous 15th-day-of-the-following-month rule. From 1 January 2030, issuing an e-invoice no longer requires the recipient's acceptance.

Origin

Set by Council Directive (EU) 2025/516 amending Article 222 of Directive 2006/112/EC.

Example in context

Intra-EU supply on the 3rd of the month: the EN 16931 invoice must be issued by the 13th at the latest.

Related terms

• DRR (ViDA) — reporting pillar imposing this deadline.
• EN 16931 — structured invoice format.