The VAT in the Digital Age (ViDA) initiative will overhaul VAT reporting by 2030. Learn how the updated EN 16931 standard enables the future of e‑Reporting.
By 2030, all intra-European B2B transactions must be reported electronically in near real time. The updated EN 16931-1 was endorsed on 13 February 2026.
The VAT in the Digital Age (ViDA) initiative, adopted by the Council of the EU on 11 March 2025, will overhaul VAT reporting. To provide a common "language", CEN updated EN 16931-1.
The revised standard introduces a new semantic model aligned with e-Reporting and adds fields:
IBAN fields
Triangular transaction references
Correction chains
Margin schemes & attachments
The updated EN 16931 strengthens the link between national formats and the European data model:
Under ViDA, some errors that previously didn't block acceptance can now lead to rejection and fines:
Wrong tax code or rate will trigger rejections and corrections.
Missing VAT IDs, Leitweg-ID, or buyer/seller identifiers prevent transmission.
Orders, contracts, delivery notes must be provided to link the invoice.
Line vs. summary value discrepancies will result in rejection.
Important: ViDA requires near real-time data transmission, making post-factum corrections much more difficult. A pre-submission XML-Checker is essential.
A unified semantic layer enables conversion into XRechnung, ZUGFeRD, Peppol BIS, and other profiles.
A single validator for all countries cuts maintenance costs and simplifies updates.
Intra-EU e-reporting will emerge by 2030 — preparing early reduces risk.
Comprehensive guide to e-invoicing and e-reporting requirements across all countries
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/in eInvoice NewsE-invoice decisions of the Ministry of Finance from 15/10/2024
/in eInvoice NewsInvoice transmission: The contracting parties must agree between themselves under civil law which permissible electronic invoice format and which permissible transmission channel is to be used.
Receipt channels: An e-mail inbox is sufficient for the legally compliant receipt of electronic invoices. Alternatively, interfaces or portals are also permitted.
In the long term, the transmission channels will be reviewed as part of the VIDA implementation, with more specific requirements being defined if necessary.
Sanctions: From the start of the obligation (2027 or 2028), ‘other invoices’ (e.g. paper or PDF) will no longer be eligible for input tax deduction. Additional penalties for refusing to accept an e-invoice are currently not envisaged. However, if the recipient refuses to accept the e-invoice even though the sender has demonstrably endeavoured to transmit it correctly, the recipient will be in default.
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