EU's VAT in the Digital Age Reforms: Mandatory E-Invoicing & DRR from 2030
The European Commission has outlined its strategy for implementing the VAT in the Digital Age (ViDA) reforms. Mandatory e-invoicing and real-time digital reporting (DRR) for intra-EU B2B transactions will apply from 1 July 2030, with some exceptions and delays.
Germany has secured a delay in implementing mandatory B2B domestic e-invoicing until the end of 2027, with a review for further postponement. The Commission has published its ViDA implementation strategy, proposing step-by-step implementation and enforcement mechanisms to address delays. Member states must align domestic digital reporting systems with EU-wide DRR standards by 1 January 2035. Delays in IT readiness by some member states may hinder real-time exchange of invoice data across borders.
The Single VAT Registration (SVR) measures will begin on 1 January 2027, with extensions in 2028. New platform VAT rules for accommodation and transport services will apply by 1 July 2028, with some member states having an option to delay until 1 January 2030. Guidance and explanatory notes will be provided to ensure consistent application of rules.
The ViDA package, adopted on 11 March 2025 and entered into force on 14 April 2025, aims to modernise VAT collection and combat fraud. Businesses and citizens will be targeted through a communication plan launched 6-9 months before each main milestone.
