This VIDA Country Report provides a structured overview of France’s e invoicing and digital reporting framework, including the phased implementation of mandatory B2B e invoicing, the role of the national Chorus Pro platform, and the transition toward a decentralized exchange model. Read More
Integra Tax World
This ViDA Country Report provides a clear overview of Italy’s e-invoicing and digital reporting system, describing the gradual introduction of mandatory B2B e-invoicing, the functioning of the national SdI exchange platform, and the evolution toward a structured real-time reporting model. Read More
This VIDA Country Report provides a structured overview of Luxembourg’s e invoicing framework, including mandatory B2G e invoicing, structured format requirements, and the national Peppol based exchange infrastructure. Read More
This VIDA Country Report provides a structured overview of Malta’s e invoicing framework, including mandatory B2G e invoicing, structured format requirements, and the national Peppol based infrastructure supporting public sector procurement. Read More
A clear, up to date overview of Poland’s mandatory e invoicing system (KSeF), including implementation timelines, exemptions, structured invoice rules, authorization procedures (ZAW FA), and penalties effective through 2027. Read More
An overview of the UK’s current e invoicing landscape, including voluntary adoption trends, HMRC’s consultation on future policy, ICAEW recommendations, and the status of government findings on potential e invoicing and real time reporting reforms. Read More
A detailed overview of Ukraine’s e invoicing environment, including VAT electronic administration, EDI usage, reporting standards, Peppol pilot projects, and expected developments in digital tax compliance. Read More
This VIDA Country Report provides a structured overview of Japan’s Qualified Invoice System, including registration requirements, invoice content rules, and the transition to a standardized consumption tax invoicing framework. Read More
A concise 2026 overview of U.S. e invoicing developments, including the absence of federal and state mandates, the role of the Business Payments Coalition, and the creation of the DBNAlliance exchange framework modernizing B2B invoicing and payment processes. Read More
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:
- 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.
- Platform Economy Rules New deemed‑supplier provisions clarify VAT responsibilities for digital platforms facilitating accommodation, transport, and goods.
- Single VAT Registration (SVR) Expanded OSS/IOSS systems reduce the need for multiple VAT registrations and streamline cross‑border VAT obligations.
