EU Council Formally Adopts ViDA Directive: Real-Time Reporting Mandatory from 2030
The EU Council has formally adopted the VAT in the Digital Age (ViDA) regulation, setting 1 January 2030 as the mandatory start date for real-time digital VAT reporting on intra-EU B2B transactions across all 27 member states.
The Council of the European Union formally adopted the VAT in the Digital Age (ViDA) regulation on 6 May 2026, marking the final legislative step for one of the most sweeping VAT reforms in EU history.
What the ViDA Adoption Means
The formal Council adoption — following the European Parliament's consent vote on 23 April 2026 — triggers the countdown to the 2030 mandatory deadlines. Member states now have until 31 December 2027 to transpose the directive into national law.
Key Dates Now Confirmed
| Milestone | Date | Requirement |
| Directive transposition deadline | 31 Dec 2027 | All member states must adopt ViDA into national law |
| E-invoicing consent removal | 1 Jan 2028 | Businesses can send e-invoices without buyer pre-consent |
| Intra-EU DRR mandatory | 1 Jan 2030 | Real-time digital reporting for all intra-EU B2B transactions |
| Single EU VAT registration | 1 Jul 2028 | OSS extended to cover all B2B cross-border supplies |
What Changes Under ViDA
Digital Reporting Requirements (DRR)
From 2030, every intra-EU B2B transaction must be reported electronically to national tax authorities within 48 hours. The report must use a structured e-invoice (EN 16931 compliant) as its data source.
Critically, this is in addition to existing national mandates — not a replacement. Germany's domestic XRechnung mandate (2027–2028) and France's Factur-X mandate (2026–2028) both remain unchanged. ViDA adds the cross-border layer.
E-Invoicing as the Default
Under current rules, sending an e-invoice requires buyer consent in some member states. ViDA removes this barrier — from 2028, structured e-invoices become the legal default for intra-EU B2B without any additional consent.
Single EU VAT Registration
The One Stop Shop (OSS), currently limited to B2C transactions, will be extended to cover B2B cross-border supplies from July 2028. Businesses will be able to register once and handle all EU cross-border VAT through a single national portal.
Impact on Businesses Currently Preparing for National Mandates
If you are currently implementing Germany's XRechnung mandate or France's Factur-X mandate, you are already building the infrastructure ViDA requires. The main additional step in 2030 will be ensuring your e-invoice system can also report cross-border transaction data to tax authorities — a feature most enterprise e-invoicing platforms are already building.
Source
Official EU Council press release, 6 May 2026: consilium.europa.eu
