ViDA Timeline Checker
Check which VAT in the Digital Age (ViDA) requirements apply to your business and when they take effect. ViDA is a major EU legislative package, formally adopted on 11 March 2025 and in force since 14 April 2025, that introduces mandatory e-invoicing, digital reporting requirements, and new rules for the platform economy. Select your business type and size to see a personalised timeline of obligations and key dates.
What Is ViDA (VAT in the Digital Age)?
VAT in the Digital Age (ViDA) is a landmark legislative package that modernises the EU's Value Added Tax system for the digital era. The initiative addresses three core pillars: digital reporting requirements and e-invoicing for intra-EU transactions, updated VAT rules for the platform economy, and a single EU-wide VAT registration through an expanded One-Stop Shop (OSS). ViDA was formally adopted by the Council of the EU on 11 March 2025 and entered into force on 14 April 2025, following several years of negotiation and revision. It is now binding law, with its various requirements being phased in through 2030.
The first pillar introduces mandatory structured electronic invoicing (e-invoicing) for cross-border B2B transactions within the EU, along with real-time digital reporting of transaction data to tax authorities. This is intended to close the VAT gap (estimated at over 60 billion euros annually) by giving tax authorities near-real-time visibility into transactions, reducing opportunities for VAT fraud, and eliminating the need for recapitulative statements (EC Sales Lists).
Key ViDA Pillars and Timeline
The platform economy pillar extends the deemed supplier rule so that platforms facilitating certain supplies of goods, accommodation, and passenger transport services will be required to collect and remit VAT on behalf of their users. This addresses the challenge of taxing the sharing and gig economy, where individual suppliers may be below VAT registration thresholds but collectively represent significant economic activity.
The single registration pillar expands the One-Stop Shop (OSS) mechanism to cover a wider range of transactions, reducing the need for businesses to register for VAT in multiple Member States. This simplification is particularly beneficial for e-commerce businesses and those making cross-border supplies of services. The various elements of ViDA are being phased in over several years, with different requirements taking effect at different times depending on the type and size of business.