{"id":54,"date":"2026-10-20T11:13:23","date_gmt":"2026-10-20T11:13:23","guid":{"rendered":"https:\/\/sovos.com\/taxapedia\/?page_id=54"},"modified":"2026-10-20T11:41:07","modified_gmt":"2026-10-20T11:41:07","slug":"eu-vida","status":"publish","type":"page","link":"https:\/\/sovos.com\/taxapedia\/regulations\/eu-vida\/","title":{"rendered":"What Is ViDA and How Do You Prepare? | EU VAT Reform (52 chars)"},"content":{"rendered":"\t\t<div data-elementor-type=\"wp-page\" data-elementor-id=\"54\" class=\"elementor elementor-54\" data-elementor-post-type=\"page\">\n\t\t\t\t<div class=\"elementor-element elementor-element-d93df05 e-con e-atomic-element e-flexbox-base e-default-div e-d93df05-403fd62 \" data-id=\"d93df05\" data-element_type=\"e-flexbox\" data-e-type=\"e-flexbox\" data-interaction-id=\"d93df05\" data-e-type=\"e-flexbox\" data-id=\"d93df05\">\n    \t\t<div class=\"elementor-element elementor-element-358c15b elementor-widget elementor-widget-auto_breadcrumbs\" data-id=\"358c15b\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"auto_breadcrumbs.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<nav class=\"aub-breadcrumbs\" aria-label=\"Breadcrumb\"><ol class=\"aub-list\"><li class=\"aub-item\"><a class=\"aub-link\" href=\"https:\/\/sovos.com\/taxapedia\/\">Home<\/a><span class=\"aub-sep\" aria-hidden=\"true\">\/<\/span><\/li><li class=\"aub-item\"><a class=\"aub-link\" href=\"https:\/\/sovos.com\/taxapedia\/wp-json\/\">Wp Json<\/a><span class=\"aub-sep\" aria-hidden=\"true\">\/<\/span><\/li><li class=\"aub-item\"><a class=\"aub-link\" href=\"https:\/\/sovos.com\/taxapedia\/wp-json\/wp\/\">Wp<\/a><span class=\"aub-sep\" aria-hidden=\"true\">\/<\/span><\/li><li class=\"aub-item\"><a class=\"aub-link\" href=\"https:\/\/sovos.com\/taxapedia\/wp-json\/wp\/v2\/\">V2<\/a><span class=\"aub-sep\" aria-hidden=\"true\">\/<\/span><\/li><li class=\"aub-item\"><a class=\"aub-link\" href=\"https:\/\/sovos.com\/taxapedia\/wp-json\/wp\/v2\/pages\/\">Pages<\/a><span class=\"aub-sep\" aria-hidden=\"true\">\/<\/span><\/li><li class=\"aub-item aub-current\"><span class=\"aub-text\" aria-current=\"page\">54<\/span><\/li><\/ol><\/nav><script type=\"application\/ld+json\">{\"@context\":\"https:\/\/schema.org\",\"@type\":\"BreadcrumbList\",\"itemListElement\":[{\"@type\":\"ListItem\",\"position\":1,\"name\":\"Home\",\"item\":\"https:\/\/sovos.com\/taxapedia\/\"},{\"@type\":\"ListItem\",\"position\":2,\"name\":\"Wp Json\",\"item\":\"https:\/\/sovos.com\/taxapedia\/wp-json\/\"},{\"@type\":\"ListItem\",\"position\":3,\"name\":\"Wp\",\"item\":\"https:\/\/sovos.com\/taxapedia\/wp-json\/wp\/\"},{\"@type\":\"ListItem\",\"position\":4,\"name\":\"V2\",\"item\":\"https:\/\/sovos.com\/taxapedia\/wp-json\/wp\/v2\/\"},{\"@type\":\"ListItem\",\"position\":5,\"name\":\"Pages\",\"item\":\"https:\/\/sovos.com\/taxapedia\/wp-json\/wp\/v2\/pages\/\"},{\"@type\":\"ListItem\",\"position\":6,\"name\":\"54\",\"item\":\"https:\/\/sovos.com\/taxapedia\/wp-json\/wp\/v2\/pages\/54\/\"}]}<\/script>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\n<\/div>\n<div class=\"elementor-element elementor-element-a354887 e-con e-atomic-element e-flexbox-base e-default-div e-a354887-9104de8 \" data-id=\"a354887\" data-element_type=\"e-flexbox\" data-e-type=\"e-flexbox\" data-interaction-id=\"a354887\" data-e-type=\"e-flexbox\" data-id=\"a354887\">\n    <div class=\"elementor-element elementor-element-6bc8c23 e-con e-atomic-element e-flexbox-base e-default-div e-6bc8c23-24c8570 \" data-id=\"6bc8c23\" data-element_type=\"e-flexbox\" data-e-type=\"e-flexbox\" data-interaction-id=\"6bc8c23\" data-e-type=\"e-flexbox\" data-id=\"6bc8c23\">\n    \t\t<div class=\"elementor-element elementor-element-8a3b423 elementor-widget elementor-widget-heading\" data-id=\"8a3b423\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t\t<h1 class=\"elementor-heading-title elementor-size-default\">What is ViDA and how do you prepare?<\/h1>\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-be04526 elementor-widget__width-initial elementor-widget-mobile__width-inherit elementor-widget elementor-widget-text-editor\" data-id=\"be04526\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t\t\t\t\t\t<p><strong>Last updated: 2026-09-22<\/strong><br \/>VAT in the Digital Age is an adopted EU package that introduces digital reporting and e-invoicing for intra-EU B2B transactions, makes certain platforms liable for VAT on the supplies they facilitate, and extends single VAT registration. Obligations phase in from 2027 to 2035, with digital reporting from 1 July 2030. Sovos supports ViDA readiness through determination, e-invoicing and VAT reporting on one platform.<\/p><p><strong>What changed most recently<\/strong><br \/>The European Commission published revised Explanatory Notes on the VAT e-commerce rules and a revised One-Stop Shop guide on 19 August 2026, ahead of the January 2027 changes. Final Explanatory Notes for the wider package are expected around the end of 2026 or early 2027.<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-8eac523 e-con-full e-flex e-con e-parent\" data-id=\"8eac523\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t<div class=\"elementor-element elementor-element-8829dcd e-con-full e-flex e-con e-child\" data-id=\"8829dcd\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t<div class=\"elementor-element elementor-element-defb6e0 elementor-widget elementor-widget-image\" data-id=\"defb6e0\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"image.default\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<img decoding=\"async\" width=\"64\" height=\"64\" src=\"https:\/\/sovos.com\/taxapedia\/wp-content\/uploads\/2026\/10\/6d8c1a9b-f56d-42b0-aae7-d2279ac342fc.png\" class=\"attachment-large size-large wp-image-208\" alt=\"6d8c1a9b-f56d-42b0-aae7-d2279ac342fc\" \/>\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-ea62910 e-con-full e-flex e-con e-child\" data-id=\"ea62910\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t<div class=\"elementor-element elementor-element-b0de61e elementor-widget elementor-widget-text-editor\" data-id=\"b0de61e\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t\t\t\t\t\t<p>Published By<br \/><strong>Sovos<\/strong><\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-47acecd e-con-full e-flex e-con e-child\" data-id=\"47acecd\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t<div class=\"elementor-element elementor-element-4565695 elementor-widget elementor-widget-image\" data-id=\"4565695\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"image.default\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<img decoding=\"async\" width=\"64\" height=\"64\" src=\"https:\/\/sovos.com\/taxapedia\/wp-content\/uploads\/2026\/10\/6d8c1a9b-f56d-42b0-aae7-d2279ac342fc.png\" class=\"attachment-large size-large wp-image-208\" alt=\"6d8c1a9b-f56d-42b0-aae7-d2279ac342fc\" \/>\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-2716a8b e-con-full e-flex e-con e-child\" data-id=\"2716a8b\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t<div class=\"elementor-element elementor-element-86321e4 elementor-widget elementor-widget-text-editor\" data-id=\"86321e4\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t\t\t\t\t\tAs of\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-f375225 elementor-widget elementor-widget-text-editor\" data-id=\"f375225\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t\t\t\t\t\tOctober 20, 2026\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-50c44ea e-con-full e-flex e-con e-child\" data-id=\"50c44ea\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t<div class=\"elementor-element elementor-element-8aee489 elementor-widget elementor-widget-image\" data-id=\"8aee489\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"image.default\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<img decoding=\"async\" width=\"64\" height=\"64\" src=\"https:\/\/sovos.com\/taxapedia\/wp-content\/uploads\/2026\/10\/72f4c884-23ff-4bd8-8813-2b02eb15e4a5.png\" class=\"attachment-full size-full wp-image-207\" alt=\"72f4c884-23ff-4bd8-8813-2b02eb15e4a5\" \/>\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-cf0973e e-con-full e-flex e-con e-child\" data-id=\"cf0973e\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t<div class=\"elementor-element elementor-element-5b99621 elementor-widget elementor-widget-text-editor\" data-id=\"5b99621\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t\t\t\t\t\tAuthor\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-9f44c5c elementor-widget elementor-widget-text-editor\" data-id=\"9f44c5c\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t\t\t\t\t\tChristiaan Van der Valk\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-7395e6f elementor-widget elementor-widget-text-editor\" data-id=\"7395e6f\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t\t\t\t\t\tChief Regulatory &amp; Industry Affairs Officer\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\n<\/div>\n<div class=\"elementor-element elementor-element-b56e12d e-con e-atomic-element e-flexbox-base e-default-div e-b56e12d-64d6bd6 \" data-id=\"b56e12d\" data-element_type=\"e-flexbox\" data-e-type=\"e-flexbox\" data-interaction-id=\"b56e12d\" data-e-type=\"e-flexbox\" data-id=\"b56e12d\">\n    \t\t\t<img decoding=\"async\" class=\"e-image-base e-default-img \" data-interaction-id=\"ad5954b\" data-e-type=\"widget\" data-id=\"ad5954b\" src=\"https:\/\/sovos.com\/wp-content\/uploads\/2026\/06\/Lines-Social-Responsibility-Hero-Graphic.svg\" alt=\"\"\/>\t\t\n<\/div>\n\n<\/div>\n<div class=\"elementor-element elementor-element-5a9669c e-con e-atomic-element e-flexbox-base e-default-div e-5a9669c-6ea763b \" data-id=\"5a9669c\" data-element_type=\"e-flexbox\" data-e-type=\"e-flexbox\" data-interaction-id=\"5a9669c\" data-e-type=\"e-flexbox\" data-id=\"5a9669c\">\n    <div class=\"elementor-element elementor-element-62ee3fa e-con e-atomic-element e-flexbox-base e-default-div e-62ee3fa-977af85 \" data-id=\"62ee3fa\" data-element_type=\"e-flexbox\" data-e-type=\"e-flexbox\" data-interaction-id=\"62ee3fa\" data-e-type=\"e-flexbox\" data-id=\"62ee3fa\">\n    \t\t<div class=\"elementor-element elementor-element-efcab39 elementor-widget elementor-widget-html\" data-id=\"efcab39\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"html.default\">\n\t\t\t\t\t<style>\n.rounded-table {\n    \/* To make rounded corners work, we need to separate the borders *\/\n    border-collapse: separate; \n    border-spacing: 0;\n    width: 100%;\n    font-family: 'Montserrat', 'Inter', sans-serif;\n    \n    \/* Apply border and radius to the table itself *\/\n    border: 1px solid #ddd;\n    border-radius: 8px; \/* Adjust this value for more or less rounding *\/\n    \n    \/* This is crucial: it clips the children (cells) to the table's rounded corners *\/\n    overflow: hidden; \n    margin-left: 0px;\n}\n\n.rounded-table thead th {\n    background-color: #072448;\n    padding: 12px;\n    text-align: left;\n    font-weight: 600;\n    color: #ffffff;\n    font-size: 20px;\n    font-family: 'Montserrat', 'sans-serif';\n}\n\n.rounded-table tbody td {\n    padding: 12px;\n    border-top: 1px solid #ddd; \/* Only use top borders for rows *\/\n    font-size: 16px;\n    font-family: 'Inter', 'sans-serif';\n    color: #545e75;\n}\n\n.rounded-table tbody tr:hover {\n    background-color: #fafafa;\n}\n\n.rounded-table .file-name {\n \n    font-weight: 600;\n    color: #;\n}\n.bg-row{\n    background-color: #f2f2f2;\n}\n}\n\n<\/style>\n<table class=\"rounded-table\">\n    <thead>\n        <tr>\n            <th scope=\"col\">Package<\/th>\n            <th scope=\"col\">VAT in the Digital Age (ViDA)<\/th>\n        <\/tr>\n    <\/thead>\n    <tbody>\n        <tr class=\"bg-row\">\n            <td class=\"file-name\">Authority<\/td>\n            <td>Council of the European Union and the European Commission<\/td>\n        <\/tr>\n        <tr>\n            <td class=\"file-name\">Legal instruments<\/td>\n            <td>Council Directive (EU) 2025\/516, Council Regulation (EU) 2025\/517 and Council Implementing Regulation (EU) 2025\/518, all of 11 March 2025<\/td>\n        <\/tr>\n        <tr class=\"bg-row\">\n            <td class=\"file-name\">Adopted<\/td>\n            <td>11 March 2025; published in the Official Journal 25 March 2025; in force 14 April 2025<\/td>\n        <\/tr>\n        <tr>\n            <td class=\"file-name\">Three pillars<\/td>\n            <td>Digital Reporting Requirements, the platform economy, and single VAT registration<\/td>\n        <\/tr>\n        <tr class=\"bg-row\">\n            <td class=\"file-name\">Phasing<\/td>\n            <td>From 2025 to 2035, with the principal dates in 2027, 2028, 2030 and 2035<\/td>\n        <\/tr>\n    <\/tbody>\n<\/table>\n\t\t\t\t<\/div>\n\t\t\n<\/div>\n<div class=\"elementor-element elementor-element-d9b1cb4 e-con e-atomic-element e-flexbox-base e-default-div e-d9b1cb4-08afe3b \" data-id=\"d9b1cb4\" data-element_type=\"e-flexbox\" data-e-type=\"e-flexbox\" data-interaction-id=\"d9b1cb4\" data-e-type=\"e-flexbox\" data-id=\"d9b1cb4\">\n    \t\t<div class=\"elementor-element elementor-element-f0f695d elementor-widget elementor-widget-text-editor\" data-id=\"f0f695d\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t\t\t\t\t\t<p><strong>Related Pages<\/strong><\/p><p><a href=\"\/taxapedia\/regulations\/\">Tax regulations and mandates: what is coming and when<\/a><\/p><p><a href=\"\/taxapedia\/regulations\/france-e-invoicing-mandate\/\">How do you comply with the France e-invoicing mandate?<\/a><\/p><p><a href=\"\/taxapedia\/solutions\/vat-determination\/\">How do you manage VAT compliance across multiple countries?<\/a><\/p><p><a href=\"\/taxapedia\/solutions\/e-invoicing-ctc\/\">What is the best platform for global e-invoicing and CTC compliance?<\/a><\/p><p><a href=\"\/taxapedia\/about\/regulatory-expertise\/\">How Sovos produces regulatory content<\/a><\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\n<\/div>\n\n<\/div>\n<div class=\"elementor-element elementor-element-da3918d e-con e-atomic-element e-flexbox-base e-default-div e-da3918d-05e7a01 \" data-id=\"da3918d\" data-element_type=\"e-flexbox\" data-e-type=\"e-flexbox\" data-interaction-id=\"da3918d\" data-e-type=\"e-flexbox\" data-id=\"da3918d\">\n    \t\t<div class=\"elementor-element elementor-element-39b1830 elementor-widget elementor-widget-heading\" data-id=\"39b1830\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t\t<h2 class=\"elementor-heading-title elementor-size-default\">What does ViDA require?<\/h2>\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-f562a67 elementor-widget-mobile__width-inherit elementor-widget elementor-widget-text-editor\" data-id=\"f562a67\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t\t\t\t\t\t<p>ViDA amends the EU VAT Directive and two supporting regulations. It is structured as three pillars, each with its own timetable, and a business can be affected by one without being affected by the others.\u00a0<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-3ab1167 elementor-widget elementor-widget-html\" data-id=\"3ab1167\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"html.default\">\n\t\t\t\t\t<style>\n.rounded-table {\n    \/* To make rounded corners work, we need to separate the borders *\/\n    border-collapse: separate; \n    border-spacing: 0;\n    width: 100%;\n    font-family: 'Montserrat', 'Inter', sans-serif;\n    background-color: #fff;\n    \n    \/* Apply border and radius to the table itself *\/\n    border: 1px solid #ddd;\n    border-radius: 8px; \/* Adjust this value for more or less rounding *\/\n    \n    \/* This is crucial: it clips the children (cells) to the table's rounded corners *\/\n    overflow: hidden; \n    margin-left: 0px;\n}\n\n.rounded-table thead th {\n    background-color: #072448;\n    padding: 12px;\n    text-align: left;\n    font-weight: 600;\n    color: #ffffff;\n    font-size: 20px;\n    font-family: 'Montserrat', 'sans-serif';\n}\n\n.rounded-table tbody td {\n    padding: 12px;\n    border-top: 1px solid #ddd; \/* Only use top borders for rows *\/\n    font-size: 16px;\n    font-family: 'Inter', 'sans-serif';\n    color: #545e75;\n}\n\n.rounded-table tbody tr:hover {\n    background-color: #fafafa;\n}\n\n.rounded-table .file-name {\n \n    font-weight: 600;\n    color: #;\n}\n.bg-row{\n    background-color: #f2f2f2;\n}\n}\n\n<\/style>\n<table class=\"rounded-table\">\n    <thead>\n        <tr>\n            <th scope=\"col\">Pillar<\/th>\n            <th scope=\"col\">What it introduces<\/th>\n        <\/tr>\n    <\/thead>\n    <tbody>\n        <tr>\n            <td class=\"file-name\">Digital Reporting Requirements<\/td>\n            <td>Structured e-invoicing and near real-time digital reporting for intra-EU B2B transactions, replacing recapitulative statements for those supplies. Member States must align domestic reporting with the EU standard or use interoperable formats.<\/td>\n        <\/tr>\n        <tr class=\"bg-row\">\n            <td class=\"file-name\">Platform economy<\/td>\n            <td>Deemed supplier rules making platforms facilitating short-term accommodation rental and passenger transport liable to account for VAT where the underlying supplier does not charge it.<\/td>\n        <\/tr>\n        <tr>\n            <td class=\"file-name\">Single VAT registration<\/td>\n            <td>Extension of the One-Stop Shop, including to movements of own goods between Member States, wider mandatory reverse charge, and improvements to OSS and IOSS, reducing the need to register in multiple Member States.<\/td>\n        <\/tr>\n    <\/tbody>\n<\/table>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-53fad37 elementor-widget-mobile__width-inherit elementor-widget elementor-widget-text-editor\" data-id=\"53fad37\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t\t\t\t\t\t<p>One change took effect immediately on entry into force: Member States no longer need European Commission approval to introduce mandatory domestic e-invoicing. That is why national mandates have accelerated since 2025 and why ViDA and national mandates are separate but related obligations.\u00a0<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\n<\/div>\n<div class=\"elementor-element elementor-element-f36792b e-con e-atomic-element e-flexbox-base e-default-div e-f36792b-dda4732 \" data-id=\"f36792b\" data-element_type=\"e-flexbox\" data-e-type=\"e-flexbox\" data-interaction-id=\"f36792b\" data-e-type=\"e-flexbox\" data-id=\"f36792b\">\n    \t\t<div class=\"elementor-element elementor-element-1fe0f84 elementor-widget elementor-widget-heading\" data-id=\"1fe0f84\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t\t<h2 class=\"elementor-heading-title elementor-size-default\">Who does it apply to, and from when?<\/h2>\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-8d8377c elementor-widget__width-initial elementor-widget-mobile__width-inherit elementor-widget elementor-widget-text-editor\" data-id=\"8d8377c\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t\t\t\t\t\t<p>The table gives the dated milestones. Where Member States hold discretion on timing, that is stated rather than assumed.\u00a0<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-3040339 elementor-widget elementor-widget-html\" data-id=\"3040339\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"html.default\">\n\t\t\t\t\t<style>\n   \n\/* ========================================\n   RESPONSIVE TAX REFORM TABLE\n   ======================================== *\/\n\n\/* Wrapper: enables horizontal scrolling *\/\n.rounded-table-wrapper {\n    display: block !important;\n    position: relative;\n    width: 100% !important;\n    max-width: 100% !important;\n    min-width: 0 !important;\n    overflow-x: auto !important;\n    overflow-y: hidden !important;\n    -webkit-overflow-scrolling: touch;\n    overscroll-behavior-x: contain;\n    box-sizing: border-box;\n    margin: 0;\n    padding: 0;\n}\n\n\/* Table base *\/\n.rounded-table-wrapper .rounded-table {\n    border-collapse: separate;\n    border-spacing: 0;\n    width: 100%;\n    min-width: 900px;\n    max-width: none !important;\n    table-layout: auto;\n    font-family: 'Montserrat', 'Inter', sans-serif;\n    border: 1px solid #ddd;\n    border-radius: 8px;\n    overflow: hidden;\n    margin: 0 !important;\n    background-color: #fff;\n}\n\n\/* Table header *\/\n.rounded-table thead th {\n    background-color: #072448;\n    padding: 12px;\n    text-align: left;\n    font-weight: 600;\n    color: #ffffff;\n    font-size: 20px;\n    line-height: 1.4;\n    font-family: 'Montserrat', sans-serif;\n    vertical-align: top;\n    white-space: normal;\n}\n\n\/* Table body cells *\/\n.rounded-table tbody td {\n    padding: 12px;\n    border-top: 1px solid #ddd;\n    font-size: 16px;\n    line-height: 1.5;\n    font-family: 'Inter', sans-serif;\n    color: #545e75;\n    vertical-align: top;\n    overflow-wrap: break-word;\n    white-space: normal;\n}\n\n\/* First column *\/\n.rounded-table .file-name {\n    font-weight: 600;\n    color: #072448;\n}\n\n\/* Alternating row backgrounds *\/\n.rounded-table tbody tr.bg-row {\n    background-color: #f2f2f2;\n}\n\n.rounded-table tbody tr:not(.bg-row) {\n    background-color: #ffffff;\n}\n\n\/* Hover effect *\/\n.rounded-table tbody tr:hover {\n    background-color: #fafafa;\n}\n\n\/* ========================================\n   TABLET RESPONSIVENESS\n   ======================================== *\/\n\n@media screen and (min-width: 768px) and (max-width: 1024px) {\n    .rounded-table-wrapper .rounded-table {\n        min-width: 800px;\n    }\n\n    .rounded-table thead th {\n        font-size: 18px;\n        padding: 10px;\n    }\n\n    .rounded-table tbody td {\n        font-size: 15px;\n        padding: 10px;\n    }\n}\n\n\/* ========================================\n   MOBILE RESPONSIVENESS\n   ======================================== *\/\n\n@media screen and (max-width: 767px) {\n\n    .rounded-table-wrapper {\n        display: block !important;\n        width: 100% !important;\n        max-width: 100% !important;\n        min-width: 0 !important;\n        overflow-x: auto !important;\n        overflow-y: hidden !important;\n        -webkit-overflow-scrolling: touch;\n        overscroll-behavior-x: contain;\n        touch-action: pan-x pan-y;\n        box-sizing: border-box;\n    }\n\n    .rounded-table-wrapper .rounded-table {\n        width: 900px !important;\n        min-width: 900px !important;\n        max-width: none !important;\n        table-layout: auto;\n        margin: 0 !important;\n        border-radius: 8px;\n    }\n\n    .rounded-table thead th {\n        font-size: 16px !important;\n        line-height: 1.4;\n        padding: 10px !important;\n    }\n\n    .rounded-table tbody td {\n        font-size: 14px !important;\n        line-height: 1.5;\n        padding: 10px !important;\n    }\n\n    .rounded-table .file-name {\n        font-weight: 600;\n    }\n}\n<\/style>\n<div class=\"rounded-table-wrapper\" role=\"region\"\n     aria-label=\"Tax reform timeline table\"\n     tabindex=\"0\">\n<table class=\"rounded-table\">\n    <thead>\n        <tr>\n            <th scope=\"col\">Phase<\/th>\n            <th scope=\"col\">Effective date<\/th>\n            <th scope=\"col\">What applies<\/th>\n            <th scope=\"col\">Source<\/th>\n        <\/tr>\n    <\/thead>\n    <tbody>\n        <tr>\n            <td class=\"file-name\">Entry into force<\/td>\n            <td>14 April 2025<\/td>\n            <td>Member States may introduce mandatory domestic B2B and B2C e-invoicing without European Commission derogation<\/td>\n            <td>Council Directive (EU) 2025\/516<\/td>\n        <\/tr>\n        <tr class=\"bg-row\">\n            <td class=\"file-name\">E-commerce and OSS updates<\/td>\n            <td>1 January 2027<\/td>\n            <td>Improvements and clarifications to the OSS and IOSS schemes, including OSS coverage of supplies of electricity, gas and heat, and an invoice indication of whether cash accounting applies<\/td>\n            <td>Council Directive (EU) 2025\/516<\/td>\n        <\/tr>\n        <tr>\n            <td class=\"file-name\">Single VAT registration<\/td>\n            <td>1 July 2028<\/td>\n            <td>Extension of the One-Stop Shop, including reporting of intra-EU movements of own goods through OSS, and wider mandatory reverse charge where the supplier is not VAT-identified in the customer\u2019s Member State<\/td>\n            <td>Council Directive (EU) 2025\/516<\/td>\n        <\/tr>\n        <tr class=\"bg-row\">\n            <td class=\"file-name\">Platform economy, earliest<\/td>\n            <td>1 July 2028<\/td>\n            <td>Deemed supplier rules for short-term accommodation rental and passenger transport platforms apply, with Member States permitted to defer<\/td>\n            <td>Council Directive (EU) 2025\/516<\/td>\n        <\/tr>\n        <tr>\n            <td class=\"file-name\">Platform economy, mandatory<\/td>\n            <td>1 January 2030<\/td>\n            <td>Deemed supplier rules apply in all Member States, the latest date to which deferral is permitted<\/td>\n            <td>Council Directive (EU) 2025\/516<\/td>\n        <\/tr>\n        <tr class=\"bg-row\">\n            <td class=\"file-name\">Digital Reporting Requirements<\/td>\n            <td>1 July 2030<\/td>\n            <td>Structured e-invoicing and near real-time digital reporting for intra-EU B2B transactions; additional invoice data items apply from this date<\/td>\n            <td>Council Directive (EU) 2025\/516<\/td>\n        <\/tr>\n        <tr>\n            <td class=\"file-name\">Domestic system alignment<\/td>\n            <td>1 January 2035<\/td>\n            <td>Member States with domestic digital reporting obligations in place, or granted a derogation, before 2024 must align those systems with the EU standard<\/td>\n            <td>Council Directive (EU) 2025\/516<\/td>\n        <\/tr>\n    <\/tbody>\n<\/table>\n<\/div>\t\t\t\t<\/div>\n\t\t\n<\/div>\n<div class=\"elementor-element elementor-element-8b53f7d e-con e-atomic-element e-flexbox-base e-default-div e-8b53f7d-928d683 \" data-id=\"8b53f7d\" data-element_type=\"e-flexbox\" data-e-type=\"e-flexbox\" data-interaction-id=\"8b53f7d\" data-e-type=\"e-flexbox\" data-id=\"8b53f7d\">\n    <div class=\"elementor-element elementor-element-476b873 e-con e-atomic-element e-flexbox-base e-default-div e-476b873-1f50fa3 \" data-id=\"476b873\" data-element_type=\"e-flexbox\" data-e-type=\"e-flexbox\" data-interaction-id=\"476b873\" data-e-type=\"e-flexbox\" data-id=\"476b873\">\n    \t\t<div class=\"elementor-element elementor-element-c8e01ad elementor-widget elementor-widget-heading\" data-id=\"c8e01ad\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t\t<h2 class=\"elementor-heading-title elementor-size-default\">What formats and channels are required?<\/h2>\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-e380650 elementor-widget elementor-widget-text-editor\" data-id=\"e380650\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t\t\t\t\t\t<p>Digital reporting under ViDA is based on structured electronic invoicing aligned to the European standard for electronic invoicing, rather than on a single centrally operated platform. Data for intra-EU B2B transactions is reported to the taxpayer\u2019s own Member State, which exchanges it under the administrative cooperation arrangements updated by Council Regulation (EU) 2025\/517.<\/p><p>The package also adds data items to the invoice, mostly from 1 July 2030: an indication where the triangulation simplification is used, the bank account or other account to which payment is to be made, and a reference to the original invoice number on a corrective invoice. An indication of whether cash accounting applies takes effect from 1 January 2027.<\/p><p>Member States retain latitude in how domestic reporting is implemented, which is why ViDA does not remove the need to comply with national mandates. It sets the standard those national systems must converge on by 2035.<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\n<\/div>\n<div class=\"elementor-element elementor-element-0bef1d8 e-con e-atomic-element e-flexbox-base e-default-div e-0bef1d8-c380368 \" data-id=\"0bef1d8\" data-element_type=\"e-flexbox\" data-e-type=\"e-flexbox\" data-interaction-id=\"0bef1d8\" data-e-type=\"e-flexbox\" data-id=\"0bef1d8\">\n    \t\t<div class=\"elementor-element elementor-element-9fadcf1 elementor-widget elementor-widget-heading\" data-id=\"9fadcf1\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t\t<h2 class=\"elementor-heading-title elementor-size-default\">What are the penalties for non-compliance?<\/h2>\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-d026469 elementor-widget elementor-widget-text-editor\" data-id=\"d026469\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t\t\t\t\t\t<p>ViDA does not set a single EU-wide penalty regime. Penalties for failing to report, to issue a compliant electronic invoice or to register correctly are set by each Member State under its own law, as they are for existing VAT obligations.<\/p><p>The practical exposure sits elsewhere. Where reporting is transaction-level and near real-time, a discrepancy between what a business reports and what its counterparty reports is visible to administrations without an audit being opened, which changes how errors surface rather than what they cost.<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\n<\/div>\n\n<\/div>\n<div class=\"elementor-element elementor-element-4eefce3 e-con e-atomic-element e-flexbox-base e-default-div e-4eefce3-51370f3 \" data-id=\"4eefce3\" data-element_type=\"e-flexbox\" data-e-type=\"e-flexbox\" data-interaction-id=\"4eefce3\" data-e-type=\"e-flexbox\" data-id=\"4eefce3\">\n    <div class=\"elementor-element elementor-element-3c2c1af e-con e-atomic-element e-flexbox-base e-default-div e-3c2c1af-716beca \" data-id=\"3c2c1af\" data-element_type=\"e-flexbox\" data-e-type=\"e-flexbox\" data-interaction-id=\"3c2c1af\" data-e-type=\"e-flexbox\" data-id=\"3c2c1af\">\n    \t\t<div class=\"elementor-element elementor-element-4ad530f elementor-widget elementor-widget-heading\" data-id=\"4ad530f\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t\t<h2 class=\"elementor-heading-title elementor-size-default\">What do businesses need to change?<\/h2>\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-8f1b27e elementor-widget elementor-widget-text-editor\" data-id=\"8f1b27e\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t\t\t\t\t\t<p>Preparation divides along the three pillars, and the work is not the same in each.<\/p><ul><li>For digital reporting: the ability to issue structured invoices aligned to the European standard, and to report intra-EU B2B transactions at transaction level rather than in periodic recapitulative statements.<\/li><li>Invoice data completeness: the additional data items required from 2030, and the cash accounting indication from 2027, have to be present in the source system rather than added at reporting time.<\/li><li>Master data quality: transaction-level reporting compares counterparty data across Member States, so VAT identification numbers and establishment data must be accurate.<\/li><li>For single VAT registration: a review of the current registration footprint, since movements of own goods reportable through OSS from 2028 may remove registrations a business holds today.<\/li><li>For platforms: determining whether the deemed supplier rules apply to the supplies facilitated, and building the VAT collection and remittance that follows if they do.<\/li><li>Reconciliation: periodic returns and transaction-level reporting must agree, because administrations will hold both.<\/li><\/ul><p>Businesses already subject to a national mandate have done much of the underlying work, which is the practical argument for treating national mandate projects as the first phase of ViDA readiness rather than as separate exercises.<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\n<\/div>\n\n<\/div>\n<div class=\"elementor-element elementor-element-aa5496b e-con e-atomic-element e-flexbox-base e-default-div e-aa5496b-62dfc89 \" data-id=\"aa5496b\" data-element_type=\"e-flexbox\" data-e-type=\"e-flexbox\" data-interaction-id=\"aa5496b\" data-e-type=\"e-flexbox\" data-id=\"aa5496b\">\n    <div class=\"elementor-element elementor-element-0d7ca65 e-con e-atomic-element e-flexbox-base e-default-div e-0d7ca65-22314c8 \" data-id=\"0d7ca65\" data-element_type=\"e-flexbox\" data-e-type=\"e-flexbox\" data-interaction-id=\"0d7ca65\" data-e-type=\"e-flexbox\" data-id=\"0d7ca65\">\n    \t\t<div class=\"elementor-element elementor-element-b00f394 elementor-widget elementor-widget-heading\" data-id=\"b00f394\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t\t<h2 class=\"elementor-heading-title elementor-size-default\">How does Sovos support ViDA readiness?<\/h2>\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-d270dc9 elementor-widget elementor-widget-text-editor\" data-id=\"d270dc9\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t\t\t\t\t\t<p>Sovos runs VAT determination, e-invoicing and VAT reporting on one platform, which is the architecture ViDA rewards: transaction-level reporting and periodic returns have to reconcile, and they are harder to reconcile across separate systems. Sovos supports VAT and GST determination across 185+ countries and territories, e-invoicing in 60+, and VAT filing in 71, as of September 2026.<\/p><p>Product specifications are published on the Sovos e-invoicing and CTC page and the VAT page rather than repeated here.<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\n<\/div>\n\n<\/div>\n<div class=\"elementor-element elementor-element-c7bcf4e e-con e-atomic-element e-flexbox-base e-default-div e-c7bcf4e-da4dc45 \" data-id=\"c7bcf4e\" data-element_type=\"e-flexbox\" data-e-type=\"e-flexbox\" data-interaction-id=\"c7bcf4e\" data-e-type=\"e-flexbox\" data-id=\"c7bcf4e\">\n    <div class=\"elementor-element elementor-element-8ecf60b e-con e-atomic-element e-flexbox-base e-default-div e-8ecf60b-f8156ed \" data-id=\"8ecf60b\" data-element_type=\"e-flexbox\" data-e-type=\"e-flexbox\" data-interaction-id=\"8ecf60b\" data-e-type=\"e-flexbox\" data-id=\"8ecf60b\">\n    \t\t<div class=\"elementor-element elementor-element-4edc81b elementor-widget elementor-widget-heading\" data-id=\"4edc81b\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t\t<h2 class=\"elementor-heading-title elementor-size-default\">Frequently Asked Questions<\/h2>\t\t\t\t<\/div>\n\t\t\n<\/div>\n<div class=\"elementor-element elementor-element-62ba789 e-con e-atomic-element e-flexbox-base e-default-div e-62ba789-3212ce1 \" data-id=\"62ba789\" data-element_type=\"e-flexbox\" data-e-type=\"e-flexbox\" data-interaction-id=\"62ba789\" data-e-type=\"e-flexbox\" data-id=\"62ba789\">\n    <div class=\"elementor-element elementor-element-ef5cc42 e-con e-atomic-element e-accordion-base  e-ef5cc42-bffd80e \" data-id=\"ef5cc42\" data-element_type=\"e-accordion\" data-e-type=\"e-accordion\" data-interaction-id=\"ef5cc42\" data-e-type=\"e-accordion\" data-id=\"ef5cc42\">\n    <details class=\"elementor-element elementor-element-5d02f71 e-con e-atomic-element e-accordion-item-base  e-5d02f71-292104c \" data-id=\"5d02f71\" data-element_type=\"e-accordion-item\" data-e-type=\"e-accordion-item\" data-interaction-id=\"5d02f71\" data-e-type=\"e-accordion-item\" data-id=\"5d02f71\" open name=\"ef5cc42\">\n    <summary class=\"elementor-element elementor-element-5f5ed38 e-con e-atomic-element e-accordion-item-header-base  \" data-id=\"5f5ed38\" data-element_type=\"e-accordion-item-header\" data-e-type=\"e-accordion-item-header\" data-interaction-id=\"5f5ed38\" data-e-type=\"e-accordion-item-header\" data-id=\"5f5ed38\">\n    <span class=\"elementor-element elementor-element-7971706 e-con e-atomic-element e-accordion-item-title-base  e-7971706-72cc85c \" data-id=\"7971706\" data-element_type=\"e-accordion-item-title\" data-e-type=\"e-accordion-item-title\" data-interaction-id=\"7971706\" data-e-type=\"e-accordion-item-title\" data-id=\"7971706\">\n    \t\t\t<span class=\"e-5e8db29-9e15b48 e-paragraph-base e-default-span\" data-interaction-id=\"5e8db29\" data-e-type=\"widget\" data-id=\"5e8db29\"><strong>When does ViDA take effect?<\/strong><\/span>\n\t\t\n<\/span>\n<div class=\"elementor-element elementor-element-2e7a0d9 e-con e-atomic-element e-accordion-item-icon-base  e-2e7a0d9-71f4307 \" data-id=\"2e7a0d9\" data-element_type=\"e-accordion-item-icon\" data-e-type=\"e-accordion-item-icon\" data-interaction-id=\"2e7a0d9\" aria-hidden=\"true\" data-e-type=\"e-accordion-item-icon\" data-id=\"2e7a0d9\">\n    \t\t\t<div class=\"e-svg-base e-default-div\" data-interaction-id=\"a0fba0a\" data-e-type=\"widget\" data-id=\"a0fba0a\"><svg xmlns=\"http:\/\/www.w3.org\/2000\/svg\" style=\"width: 100%; height: 100%; overflow: unset;\" width=\"24\" height=\"24\" viewBox=\"0 0 24 24\" fill=\"currentColor\"><path fill-rule=\"evenodd\" clip-rule=\"evenodd\" d=\"M5.46967 9.21967C5.76256 8.92678 6.23744 8.92678 6.53033 9.21967L12 14.6893L17.4697 9.21967C17.7626 8.92678 18.2374 8.92678 18.5303 9.21967C18.8232 9.51256 18.8232 9.98744 18.5303 10.2803L12.5303 16.2803C12.2374 16.5732 11.7626 16.5732 11.4697 16.2803L5.46967 10.2803C5.17678 9.98744 5.17678 9.51256 5.46967 9.21967Z\" fill=\"currentColor\"><\/path><\/svg><\/div>\n\t\t\n<\/div>\n\n<\/summary>\n<div class=\"elementor-element elementor-element-a5f81af e-con e-atomic-element e-accordion-item-content-base  \" data-id=\"a5f81af\" data-element_type=\"e-accordion-item-content\" data-e-type=\"e-accordion-item-content\" data-interaction-id=\"a5f81af\" data-e-type=\"e-accordion-item-content\" data-id=\"a5f81af\">\n    \t\t<div class=\"elementor-element elementor-element-597eba8 elementor-widget elementor-widget-text-editor\" data-id=\"597eba8\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t\t\t\t\t\t<p>The package entered into force on 14 April 2025 and phases in to 2035. The principal dates are 1 January 2027 for OSS and IOSS improvements, 1 July 2028 for single VAT registration and the earliest platform economy rules, 1 January 2030 for mandatory platform rules, 1 July 2030 for digital reporting on intra-EU B2B transactions, and 1 January 2035 for alignment of existing domestic systems.<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\n<\/div>\n\n<\/details>\n<details class=\"elementor-element elementor-element-268fb69 e-con e-atomic-element e-accordion-item-base  e-268fb69-8cb7ce7 \" data-id=\"268fb69\" data-element_type=\"e-accordion-item\" data-e-type=\"e-accordion-item\" data-interaction-id=\"268fb69\" data-e-type=\"e-accordion-item\" data-id=\"268fb69\"  name=\"ef5cc42\">\n    <summary class=\"elementor-element elementor-element-0b5d26a e-con e-atomic-element e-accordion-item-header-base  \" data-id=\"0b5d26a\" data-element_type=\"e-accordion-item-header\" data-e-type=\"e-accordion-item-header\" data-interaction-id=\"0b5d26a\" data-e-type=\"e-accordion-item-header\" data-id=\"0b5d26a\">\n    <span class=\"elementor-element elementor-element-b6f4860 e-con e-atomic-element e-accordion-item-title-base  \" data-id=\"b6f4860\" data-element_type=\"e-accordion-item-title\" data-e-type=\"e-accordion-item-title\" data-interaction-id=\"b6f4860\" data-e-type=\"e-accordion-item-title\" data-id=\"b6f4860\">\n    \t\t\t<span class=\"e-febbdf7-c4bacc6 e-paragraph-base e-default-span\" data-interaction-id=\"febbdf7\" data-e-type=\"widget\" data-id=\"febbdf7\"><strong>Does ViDA replace national e-invoicing mandates?<\/strong><\/span>\n\t\t\n<\/span>\n<div class=\"elementor-element elementor-element-403646b e-con e-atomic-element e-accordion-item-icon-base  e-403646b-6a3d067 \" data-id=\"403646b\" data-element_type=\"e-accordion-item-icon\" data-e-type=\"e-accordion-item-icon\" data-interaction-id=\"403646b\" aria-hidden=\"true\" data-e-type=\"e-accordion-item-icon\" data-id=\"403646b\">\n    \t\t\t<div class=\"e-svg-base e-default-div\" data-interaction-id=\"078b55f\" data-e-type=\"widget\" data-id=\"078b55f\"><svg xmlns=\"http:\/\/www.w3.org\/2000\/svg\" style=\"width: 100%; height: 100%; overflow: unset;\" width=\"24\" height=\"24\" viewBox=\"0 0 24 24\" fill=\"currentColor\"><path fill-rule=\"evenodd\" clip-rule=\"evenodd\" d=\"M5.46967 9.21967C5.76256 8.92678 6.23744 8.92678 6.53033 9.21967L12 14.6893L17.4697 9.21967C17.7626 8.92678 18.2374 8.92678 18.5303 9.21967C18.8232 9.51256 18.8232 9.98744 18.5303 10.2803L12.5303 16.2803C12.2374 16.5732 11.7626 16.5732 11.4697 16.2803L5.46967 10.2803C5.17678 9.98744 5.17678 9.51256 5.46967 9.21967Z\" fill=\"currentColor\"><\/path><\/svg><\/div>\n\t\t\n<\/div>\n\n<\/summary>\n<div class=\"elementor-element elementor-element-68e7463 e-con e-atomic-element e-accordion-item-content-base  \" data-id=\"68e7463\" data-element_type=\"e-accordion-item-content\" data-e-type=\"e-accordion-item-content\" data-interaction-id=\"68e7463\" data-e-type=\"e-accordion-item-content\" data-id=\"68e7463\">\n    \t\t<div class=\"elementor-element elementor-element-663b4e2 elementor-widget elementor-widget-text-editor\" data-id=\"663b4e2\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t\t\t\t\t\t<p>No. ViDA sets the standard national systems must converge on, with Member States that had domestic digital reporting before 2024 required to align by 1 January 2035. National mandates such as France\u2019s continue to apply on their own timetables, and ViDA made them easier to introduce by removing the need for European Commission derogation.<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\n<\/div>\n\n<\/details>\n<details class=\"elementor-element elementor-element-9d5c37f e-con e-atomic-element e-accordion-item-base  e-9d5c37f-9ae89a0 \" data-id=\"9d5c37f\" data-element_type=\"e-accordion-item\" data-e-type=\"e-accordion-item\" data-interaction-id=\"9d5c37f\" data-e-type=\"e-accordion-item\" data-id=\"9d5c37f\"  name=\"ef5cc42\">\n    <summary class=\"elementor-element elementor-element-714f9fc e-con e-atomic-element e-accordion-item-header-base  \" data-id=\"714f9fc\" data-element_type=\"e-accordion-item-header\" data-e-type=\"e-accordion-item-header\" data-interaction-id=\"714f9fc\" data-e-type=\"e-accordion-item-header\" data-id=\"714f9fc\">\n    <span class=\"elementor-element elementor-element-d743f77 e-con e-atomic-element e-accordion-item-title-base  \" data-id=\"d743f77\" data-element_type=\"e-accordion-item-title\" data-e-type=\"e-accordion-item-title\" data-interaction-id=\"d743f77\" data-e-type=\"e-accordion-item-title\" data-id=\"d743f77\">\n    \t\t\t<span class=\"e-0924038-1d81ce1 e-paragraph-base e-default-span\" data-interaction-id=\"0924038\" data-e-type=\"widget\" data-id=\"0924038\"><strong>What changes for digital platforms?<\/strong><\/span>\n\t\t\n<\/span>\n<div class=\"elementor-element elementor-element-72048da e-con e-atomic-element e-accordion-item-icon-base  e-72048da-e40674b \" data-id=\"72048da\" data-element_type=\"e-accordion-item-icon\" data-e-type=\"e-accordion-item-icon\" data-interaction-id=\"72048da\" aria-hidden=\"true\" data-e-type=\"e-accordion-item-icon\" data-id=\"72048da\">\n    \t\t\t<div class=\"e-svg-base e-default-div\" data-interaction-id=\"bd33313\" data-e-type=\"widget\" data-id=\"bd33313\"><svg xmlns=\"http:\/\/www.w3.org\/2000\/svg\" style=\"width: 100%; height: 100%; overflow: unset;\" width=\"24\" height=\"24\" viewBox=\"0 0 24 24\" fill=\"currentColor\"><path fill-rule=\"evenodd\" clip-rule=\"evenodd\" d=\"M5.46967 9.21967C5.76256 8.92678 6.23744 8.92678 6.53033 9.21967L12 14.6893L17.4697 9.21967C17.7626 8.92678 18.2374 8.92678 18.5303 9.21967C18.8232 9.51256 18.8232 9.98744 18.5303 10.2803L12.5303 16.2803C12.2374 16.5732 11.7626 16.5732 11.4697 16.2803L5.46967 10.2803C5.17678 9.98744 5.17678 9.51256 5.46967 9.21967Z\" fill=\"currentColor\"><\/path><\/svg><\/div>\n\t\t\n<\/div>\n\n<\/summary>\n<div class=\"elementor-element elementor-element-f17b1f6 e-con e-atomic-element e-accordion-item-content-base  \" data-id=\"f17b1f6\" data-element_type=\"e-accordion-item-content\" data-e-type=\"e-accordion-item-content\" data-interaction-id=\"f17b1f6\" data-e-type=\"e-accordion-item-content\" data-id=\"f17b1f6\">\n    \t\t<div class=\"elementor-element elementor-element-d1fb8b3 elementor-widget elementor-widget-text-editor\" data-id=\"d1fb8b3\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t\t\t\t\t\t<p>Platforms facilitating short-term accommodation rental and passenger transport become deemed suppliers, liable to account for VAT where the underlying supplier does not charge it. The rules apply from 1 July 2028, and Member States may defer to 1 January 2030 at the latest.<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\n<\/div>\n\n<\/details>\n<details class=\"elementor-element elementor-element-52be792 e-con e-atomic-element e-accordion-item-base  e-52be792-b71f319 \" data-id=\"52be792\" data-element_type=\"e-accordion-item\" data-e-type=\"e-accordion-item\" data-interaction-id=\"52be792\" data-e-type=\"e-accordion-item\" data-id=\"52be792\"  name=\"ef5cc42\">\n    <summary class=\"elementor-element elementor-element-da343e4 e-con e-atomic-element e-accordion-item-header-base  \" data-id=\"da343e4\" data-element_type=\"e-accordion-item-header\" data-e-type=\"e-accordion-item-header\" data-interaction-id=\"da343e4\" data-e-type=\"e-accordion-item-header\" data-id=\"da343e4\">\n    <span class=\"elementor-element elementor-element-2b774e6 e-con e-atomic-element e-accordion-item-title-base  \" data-id=\"2b774e6\" data-element_type=\"e-accordion-item-title\" data-e-type=\"e-accordion-item-title\" data-interaction-id=\"2b774e6\" data-e-type=\"e-accordion-item-title\" data-id=\"2b774e6\">\n    \t\t\t<span class=\"e-30dc6ac-4e6c0cd e-paragraph-base e-default-span\" data-interaction-id=\"30dc6ac\" data-e-type=\"widget\" data-id=\"30dc6ac\"><strong>Will we still need VAT registrations in multiple Member States?<\/strong><\/span>\n\t\t\n<\/span>\n<div class=\"elementor-element elementor-element-315d993 e-con e-atomic-element e-accordion-item-icon-base  e-315d993-d464047 \" data-id=\"315d993\" data-element_type=\"e-accordion-item-icon\" data-e-type=\"e-accordion-item-icon\" data-interaction-id=\"315d993\" aria-hidden=\"true\" data-e-type=\"e-accordion-item-icon\" data-id=\"315d993\">\n    \t\t\t<div class=\"e-svg-base e-default-div\" data-interaction-id=\"9c19968\" data-e-type=\"widget\" data-id=\"9c19968\"><svg xmlns=\"http:\/\/www.w3.org\/2000\/svg\" style=\"width: 100%; height: 100%; overflow: unset;\" width=\"24\" height=\"24\" viewBox=\"0 0 24 24\" fill=\"currentColor\"><path fill-rule=\"evenodd\" clip-rule=\"evenodd\" d=\"M5.46967 9.21967C5.76256 8.92678 6.23744 8.92678 6.53033 9.21967L12 14.6893L17.4697 9.21967C17.7626 8.92678 18.2374 8.92678 18.5303 9.21967C18.8232 9.51256 18.8232 9.98744 18.5303 10.2803L12.5303 16.2803C12.2374 16.5732 11.7626 16.5732 11.4697 16.2803L5.46967 10.2803C5.17678 9.98744 5.17678 9.51256 5.46967 9.21967Z\" fill=\"currentColor\"><\/path><\/svg><\/div>\n\t\t\n<\/div>\n\n<\/summary>\n<div class=\"elementor-element elementor-element-d71a97e e-con e-atomic-element e-accordion-item-content-base  \" data-id=\"d71a97e\" data-element_type=\"e-accordion-item-content\" data-e-type=\"e-accordion-item-content\" data-interaction-id=\"d71a97e\" data-e-type=\"e-accordion-item-content\" data-id=\"d71a97e\">\n    \t\t<div class=\"elementor-element elementor-element-769c9b8 elementor-widget elementor-widget-text-editor\" data-id=\"769c9b8\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t\t\t\t\t\t<p>Fewer, in many cases. From 1 July 2028 the One-Stop Shop extends to further supplies including intra-EU movements of own goods, and mandatory reverse charge widens where a supplier is not VAT-identified in the customer\u2019s Member State. Whether a specific registration can be removed depends on the transactions behind it.<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\n<\/div>\n\n<\/details>\n<details class=\"elementor-element elementor-element-ae24a83 e-con e-atomic-element e-accordion-item-base  e-ae24a83-59cb5fa \" data-id=\"ae24a83\" data-element_type=\"e-accordion-item\" data-e-type=\"e-accordion-item\" data-interaction-id=\"ae24a83\" data-e-type=\"e-accordion-item\" data-id=\"ae24a83\"  name=\"ef5cc42\">\n    <summary class=\"elementor-element elementor-element-f2eeb08 e-con e-atomic-element e-accordion-item-header-base  \" data-id=\"f2eeb08\" data-element_type=\"e-accordion-item-header\" data-e-type=\"e-accordion-item-header\" data-interaction-id=\"f2eeb08\" data-e-type=\"e-accordion-item-header\" data-id=\"f2eeb08\">\n    <span class=\"elementor-element elementor-element-4b8cf74 e-con e-atomic-element e-accordion-item-title-base  \" data-id=\"4b8cf74\" data-element_type=\"e-accordion-item-title\" data-e-type=\"e-accordion-item-title\" data-interaction-id=\"4b8cf74\" data-e-type=\"e-accordion-item-title\" data-id=\"4b8cf74\">\n    \t\t\t<span class=\"e-9c4f0ab-df0de4f e-paragraph-base e-default-span\" data-interaction-id=\"9c4f0ab\" data-e-type=\"widget\" data-id=\"9c4f0ab\"><strong>What is the difference between ViDA digital reporting and a national mandate?<\/strong><\/span>\n\t\t\n<\/span>\n<div class=\"elementor-element elementor-element-751a9e9 e-con e-atomic-element e-accordion-item-icon-base  e-751a9e9-31e549a \" data-id=\"751a9e9\" data-element_type=\"e-accordion-item-icon\" data-e-type=\"e-accordion-item-icon\" data-interaction-id=\"751a9e9\" aria-hidden=\"true\" data-e-type=\"e-accordion-item-icon\" data-id=\"751a9e9\">\n    \t\t\t<div class=\"e-svg-base e-default-div\" data-interaction-id=\"a4a4401\" data-e-type=\"widget\" data-id=\"a4a4401\"><svg xmlns=\"http:\/\/www.w3.org\/2000\/svg\" style=\"width: 100%; height: 100%; overflow: unset;\" width=\"24\" height=\"24\" viewBox=\"0 0 24 24\" fill=\"currentColor\"><path fill-rule=\"evenodd\" clip-rule=\"evenodd\" d=\"M5.46967 9.21967C5.76256 8.92678 6.23744 8.92678 6.53033 9.21967L12 14.6893L17.4697 9.21967C17.7626 8.92678 18.2374 8.92678 18.5303 9.21967C18.8232 9.51256 18.8232 9.98744 18.5303 10.2803L12.5303 16.2803C12.2374 16.5732 11.7626 16.5732 11.4697 16.2803L5.46967 10.2803C5.17678 9.98744 5.17678 9.51256 5.46967 9.21967Z\" fill=\"currentColor\"><\/path><\/svg><\/div>\n\t\t\n<\/div>\n\n<\/summary>\n<div class=\"elementor-element elementor-element-6575578 e-con e-atomic-element e-accordion-item-content-base  \" data-id=\"6575578\" data-element_type=\"e-accordion-item-content\" data-e-type=\"e-accordion-item-content\" data-interaction-id=\"6575578\" data-e-type=\"e-accordion-item-content\" data-id=\"6575578\">\n    \t\t<div class=\"elementor-element elementor-element-5775722 elementor-widget elementor-widget-text-editor\" data-id=\"5775722\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t\t\t\t\t\t<p>ViDA digital reporting covers intra-EU B2B transactions and is reported to the taxpayer\u2019s own Member State under a common standard from 1 July 2030. A national mandate covers domestic transactions under that country\u2019s own rules and timetable. Most multinationals will face both.<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\n<\/div>\n\n<\/details>\n\n<\/div>\n\n<\/div>\n\n<\/div>\n\t\t<\/div>\n\t\t","protected":false},"excerpt":{"rendered":"<p>Home\/ Wp Admin\/ Admin Ajax.php What is ViDA and how do you prepare? Last updated: 2026-09-22VAT in the Digital Age is an adopted EU package that introduces digital reporting and e-invoicing for intra-EU B2B transactions, makes certain platforms liable for VAT on the supplies they facilitate, and extends single VAT registration. Obligations phase in from&hellip;<\/p>\n","protected":false},"author":8,"featured_media":0,"parent":29,"menu_order":0,"comment_status":"closed","ping_status":"closed","template":"elementor_header_footer","meta":{"footnotes":""},"class_list":["post-54","page","type-page","status-publish","hentry"],"_links":{"self":[{"href":"https:\/\/sovos.com\/taxapedia\/wp-json\/wp\/v2\/pages\/54","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/sovos.com\/taxapedia\/wp-json\/wp\/v2\/pages"}],"about":[{"href":"https:\/\/sovos.com\/taxapedia\/wp-json\/wp\/v2\/types\/page"}],"author":[{"embeddable":true,"href":"https:\/\/sovos.com\/taxapedia\/wp-json\/wp\/v2\/users\/8"}],"replies":[{"embeddable":true,"href":"https:\/\/sovos.com\/taxapedia\/wp-json\/wp\/v2\/comments?post=54"}],"version-history":[{"count":0,"href":"https:\/\/sovos.com\/taxapedia\/wp-json\/wp\/v2\/pages\/54\/revisions"}],"up":[{"embeddable":true,"href":"https:\/\/sovos.com\/taxapedia\/wp-json\/wp\/v2\/pages\/29"}],"wp:attachment":[{"href":"https:\/\/sovos.com\/taxapedia\/wp-json\/wp\/v2\/media?parent=54"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}