ViDA in short

On March 11, 2025, the EU formally adopted the ViDA package. The ViDA marks an important step to digitized VAT system in the EU. ViDA will change VAT compliance of businesses operating in the EU. It contains from three main parts.

  1. E-invoicing and real-time reporting
    Most importantly, e-invoicing becomes the new standard for intra-EU transactions from 2030. Furthermore, businesses will need to report their intra-EU transactions in real time to the authorities. 
  2. Extension of OSS – towards a single EU VAT registration
    The extension of the One-Stop-Shop (OSS) aims reducing of the VAT registration obligations for businesses in various EU countries and possibility to report movement of goods within the EU via a single VAT registration.
  3. Extended obligations for certain platforms
    EU countries must start applying the platform fiction or so-called ‘deemed supplier rule’ to sales of non-VAT-registered sellers of short-term accommodation and road transport via platforms from 1 January 2030.

Are you involved in cross-border trade and digital services? If so, European Commission's ViDA proposal could have a significant impact on your business. Want to know more about how to prepare yourself for the future? On this page you will find our latest articles about ViDA.

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Aiki Kuldkepp

Senior manager Tax

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