ViDA (VAT in the Digital Age) is the package of European reforms aimed at modernizing VAT in the digital age. Adopted in March 2025, it is based on three pillars: digital invoicing and reporting, platform economy, and unique VAT registration.

When does ViDA make electronic invoicing mandatory?

From July 1st, 2030, electronic invoicing compliant with the EN 16931 standard will become mandatory for intra-community B2B transactions, with digital reporting of the corresponding data.

What is the link between ViDA and the French reform?

The French reform and ViDA share the same semantic basis EN 16931. France will first deploy its national system in 2026-2027, while ViDA will harmonize intra-community exchanges from 2030 onwards.

Does ViDA replace the French reform?

No. ViDA is added at the European level and primarily targets intra-community exchanges. The French reform remains the applicable framework for domestic transactions, with the two eventually to be aligned.

Should I act now for ViDA?

The main deadline is set for 2030, but preparing your formats and flows from the French reform positions you favorably. Investing in tools compliant with EN 16931 prepares you for both deadlines.

Guide · ViDA (EU)

ViDA: the European VAT reform in the digital age

ViDA (VAT in the Digital Age) modernizes VAT across the European Union. Adopted in 2025, it will generalize electronic invoicing for intra-community transactions by 2030.

Updated on 31 July 2026

The European ViDA framework

The ViDA package was formally adopted by the Council of the European Union on March 11, 2025 and entered into force in April 2025. It aims to modernize VAT in response to economic digitalization and reduce fraud across the Union.

To move from theory to practice, discover the Certyneo electronic signature solution and its offer dedicated to your sector — eIDAS compliant, no installation required.

ViDA is structured around three pillars: electronic invoicing and digital reporting, platform economy, single VAT registration.
From July 1, 2030, electronic invoices compliant with EN 16931 will be mandatory for intra-community transactions.
Current recapitulative statements will be replaced by a digital declaration of intra-community B2B transactions.
By 2035, national digital reporting systems must align with ViDA standards.

The components of ViDA

Intra-community electronic invoicing, mandatory from July 2030.

Digital reporting of transactions (Digital Reporting Requirements) replacing recapitulative statements.

The "platform economy" pillar, which holds platforms accountable for certain services.

The unique VAT registration, reducing the number of registrations required within the Union.

The EN 16931 standard as a common basis for invoice formats.

The harmonization of national systems by 2035.

How to prepare for ViDA

1
Follow the European calendar
Identify the key ViDA deadlines, notably the obligation for intra-community invoicing on July 1st, 2030.
2
Align your formats with EN 16931
The EN 16931 standard is common to both the French reform and ViDA: an investment in compliant formats serves both.
3
Map your intra-community flows
Identify your B2B transactions with other Member States, which will be affected by digital reporting.
4
Choose scalable tools
Prioritize solutions capable of supporting both the French reform and European evolution.

Frequently asked questions

What is ViDA?: ViDA (VAT in the Digital Age) is the package of European reforms aimed at modernizing VAT in the digital age. Adopted in March 2025, it is based on three pillars: digital invoicing and reporting, platform economy, and unique VAT registration.
When does ViDA make electronic invoicing mandatory?: From July 1st, 2030, electronic invoicing compliant with the EN 16931 standard will become mandatory for intra-community B2B transactions, with digital reporting of the corresponding data.
What is the link between ViDA and the French reform?: The French reform and ViDA share the same semantic basis EN 16931. France will first deploy its national system in 2026-2027, while ViDA will harmonize intra-community exchanges from 2030 onwards.
Does ViDA replace the French reform?: No. ViDA is added at the European level and primarily targets intra-community exchanges. The French reform remains the applicable framework for domestic transactions, with the two eventually to be aligned.
Should I act now for ViDA?: The main deadline is set for 2030, but preparing your formats and flows from the French reform positions you favorably. Investing in tools compliant with EN 16931 prepares you for both deadlines.

→ Electronic signature guide · → Understanding the eIDAS regulation

Anticipate European deadlines

A sovereign solution hosted in Europe and eIDAS-compliant for your documents.

Certyneo Community

A question about electronic signatures?

Join the Certyneo community: ask your questions, share your answers and connect with thousands of users and our team.