Term
What is viDA (VAT in the Digital Age)? Meaning and explanation
ViDA (VAT in the Digital Age) is a European package of VAT rules that, among other things, introduces mandatory e-invoicing and digital reporting for cross-border B2B transactions from 1 July 2030.
Definition
ViDA (VAT in the Digital Age) is a European package of VAT rules that, among other things, introduces mandatory e-invoicing and digital reporting for cross-border B2B transactions from 1 July 2030.
Also known as: ViDA, VAT in the Digital Age, Btw in het digitale tijdperk, Richtlijn (EU) 2025/516
The ViDA package was adopted by the Council of the EU on 11 March 2025, published on 25 March 2025 and entered into force on 14 April 2025. It has three parts: digital reporting and e-invoicing, rules for the platform economy (such as short-term accommodation rental and passenger transport) and an extension of single VAT registration through the One Stop Shop. The parts apply in phases: clarifications for OSS users from 1 January 2027, the platform rules and the single registration extension from 1 July 2028, and e-invoicing with digital reporting for B2B transactions between EU countries from 1 July 2030.
For firms, the e-invoicing and reporting part matters most. From 1 July 2030, the structured e-invoice following the European standard becomes the default for intra-community B2B transactions, and invoice data is reported per transaction to the tax authorities. According to the European Commission, that reporting replaces the current system of recapitulative statements (the Dutch ICP declaration). Member states may also apply the rules to domestic transactions; the Dutch government has chosen to do so, but the national bill still has to be adopted.
Autoboeker does not file VAT returns or reports itself. It does check international invoices during processing: the platform detects whether a contact is within or outside the EU, checks VAT numbers via VIES, recognises reverse-charge VAT and offers ICP support, for all four connected packages.
Example
A Dutch wholesaler supplying parts to a Belgian company must, under the directive, send a structured e-invoice from 1 July 2030, with the data reported per transaction.
FAQ
Questions about viDA (VAT in the Digital Age).
Yes, the European directive was adopted and entered into force in 2025. Its parts apply in phases between 2027 and 2035 and still have to be transposed into Dutch legislation.
According to the European Commission, digital reporting per transaction replaces the current system of recapitulative statements from July 2030.
Further reading
Related in the knowledge base.
Guides
Mandatory e-invoicing in 2030: what should your firm know?
The Dutch cabinet plans mandatory e-invoicing from 1 July 2030 and reporting from 2031. What changes, what an e-invoice is, and what your firm can do now.
9 min readRead the guideRegulationBooking reverse-charge VAT and foreign purchase invoices
Reverse charge, EU purchases, non-EU services and imports: which Dutch VAT return box (2a, 4a, 4b, 5b) applies, how to check VIES and what often goes wrong.
10 min readRead the guideSee Autoboeker in your own administrations.
In a 30-minute demo, we show you how Autoboeker works with your firm's accounting software and way of working.
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