VIDA – VAT in the Digital Age - Integra International

What is VIDA?

VIDA is the EU’s major modernization of VAT systems, introducing structured e‑invoicing, real‑time reporting, platform‑economy rules, and single VAT registration. This hub consolidates expert insights from Integra International member firms across the world.

Introduction to ViDA

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Why e-Invoicing? The EU Commission Perspective

VIDA (VAT in the Digital Age) is the European Union’s major reform initiative to modernize VAT systems for a digital economy. It introduces harmonized e‑invoicing, real‑time reporting, and simplified cross‑border compliance across all Member States. VIDA is built on three core pillars:
  1. Digital Reporting & Mandatory E‑Invoicing Structured e‑invoicing (EN 16931) becomes the default for intra‑EU B2B transactions, supported by near‑real‑time reporting to tax authorities.
  2. Platform Economy Rules New deemed‑supplier provisions clarify VAT responsibilities for digital platforms facilitating accommodation, transport, and goods.
  3. Single VAT Registration (SVR) Expanded OSS/IOSS systems reduce the need for multiple VAT registrations and streamline cross‑border VAT obligations.
Who is affected: EU and non‑EU businesses, digital platforms, accounting firms, and software providers will all need to adapt to structured invoicing and new reporting workflows. Timeline: 2025–2027...
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Articles by Region

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European Union
Explore EU country reports on VIDA, e invoicing mandates, digital reporting, and VAT modernization across...
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Asia
Review Asia’s evolving e invoicing and VAT systems, including Japan’s Qualified Invoice Method and digital...
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North America
Understand how North American businesses adapt to global e invoicing standards, including U.S. exchange...
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South America
Future insights on South American e invoicing and VAT modernization. Content coming soon from Integra...
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Africa
Explore upcoming coverage of Africa’s digital VAT systems and e invoicing initiatives. Articles coming...
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Middle East
Insights on Middle Eastern e invoicing and VAT transformation. Articles coming soon.
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