ViDA is being implemented in phases over a period of ten years, from 2025 to 2035. At the same time, individual EU member states are introducing their own national mandates, often earlier than the EU-wide obligation. This article provides an overview of the full timeline and the status per country.

The date of 1 July 2030 is the most important for e-invoicing: from that moment, every intra-EU B2B invoice must be a structured e-invoice (EN 16931), accompanied by DRR reporting data.

The ViDA milestones impact different groups:

• 1 July 2028: platform businesses facilitating short-term accommodation rental or passenger transport and their providers, plus businesses active in multiple EU countries due to the SVR reforms.
• 1 July 2030: every business that invoices cross-border within the EU, and software vendors that need to adapt invoicing systems to EN 16931.
• 1 January 2035: member states that have not yet established a national digital reporting system, and indirectly all domestic businesses in those countries.

The European Commission estimates the total economic benefits of ViDA at EUR 172 to 214 billion over ten years. The savings are distributed across businesses and governments: businesses save an estimated EUR 51 billion in administrative costs, while member states can expect up to EUR 18 billion per year in additional VAT revenue. Of that additional revenue, approximately EUR 11 billion comes from more effective fraud prevention. The annual reduction in compliance costs for businesses is estimated at EUR 4,1 billion.

The background to these figures: the VAT Gap in the EU amounted to EUR 99 billion in 2020. An estimated quarter of that was due to intra-community trade fraud. By sharing invoice data in real time via the DRR mechanism, cross-border matching between member states becomes possible, making this type of fraud virtually impossible.

In addition to the EU-wide ViDA obligation, member states are introducing their own national mandates. Some countries are well ahead, others follow the EU schedule. Below is an overview of the current status.

The Netherlands does not yet have mandatory B2B e-invoicing, but concrete steps towards legislation are underway. In January 2026, EY published a report commissioned by the Ministry of Finance recommending Peppol as mandatory infrastructure for both e-invoicing and digital reporting. The proposed timeline includes mandatory domestic B2B e-invoicing from 1 January 2030 and mandatory DRR for domestic transactions from 1 January 2032. The Dutch government confirmed a public consultation on the draft legislation for Q4 2026. For B2G (invoicing the government), the obligation to invoice via Peppol has been in place since 2017.

Read more about e-invoicing in the Netherlands

Read the full analysis of the EY report

Belgium introduced mandatory B2B e-invoicing on 1 January 2026 via the Peppol network. The former Hermes platform was decommissioned on 31 December 2025; businesses now use a certified Peppol service provider. From 2028, near-real-time e-reporting follows. The Belgian system is fully aligned with the EN 16931 standard, in line with ViDA.

Read more about e-invoicing in Belgium

France is one of the frontrunners in Europe. From September 2026, large and intermediate businesses will be required to send e-invoices via the PPF/PA system, followed by SMEs and micro-enterprises from September 2027. The French model is based on post-clearance via Peppol, with CDAR messages for reporting to the tax authority.

Read more about e-invoicing in France

Germany laid the legal foundation for B2B e-invoicing on 1 January 2025. E-invoices based on EN 16931 (XRechnung or ZUGFeRD) are becoming mandatory in phases. The receiving obligation already applies; the sending obligation is being phased in based on company size.

Read more about e-invoicing in Germany

Poland is introducing KSeF (Krajowy System e-Faktur) as a mandatory pre-clearance system. From February 2026, the obligation applies to large taxpayers, from April 2026 to all other VAT-registered businesses and from January 2027 to micro-entrepreneurs. The KSeF model deviates from ViDA's post-clearance approach, but Poland has until 2035 to align.

Read more about e-invoicing in Poland

Slovakia is a frontrunner with an operational Peppol 5-corner model for post-clearance reporting. The Czech Republic is working on its own legislation aligned with ViDA.

Read more about e-invoicing in the Czech Republic and Slovakia

The Scandinavian countries (Norway, Sweden, Denmark, Finland) have a long tradition with Peppol and e-invoicing for B2G. Norway uses SAF-T for reporting. The region follows the ViDA timeline for B2B obligations.

Read more about e-invoicing in Scandinavia

Spain is introducing two parallel obligations. VeriFactu, the system for certified e-invoicing, becomes mandatory from 1 January 2027 for corporate taxpayers and from 1 July 2027 for self-employed. Additionally, the Crea y Crece law mandates B2B e-invoicing in structured format, expected in 2027 for large businesses and 2028 for SMEs.

Italy was the first EU country with mandatory B2B e-invoicing (2019) via the SdI (Sistema di Interscambio). The Italian pre-clearance model is already fully operational. Italy must align its system with the ViDA standard by 2035 at the latest.

Regardless of the pace of your own member state, it is wise to take steps now:

1. Invoice in structured format: use EN 16931 (Peppol BIS Billing V3) as your invoice format. This is the standard that ViDA prescribes.
2. Connect to Peppol: the Peppol network forms the infrastructure for the 5-corner model that ViDA uses for DRR.
3. Map your transactions: identify which cross-border transactions you have and which national mandates apply to you.
4. Coordinate with your tax advisor: discuss which VAT registrations you can simplify once the expanded OSS becomes available.

The PSB of eConnect follows all developments and is updated as soon as new obligations take effect. As a customer, you will be informed in a timely manner about changes that apply to your situation.

Questions about ViDA readiness or the status in a specific country? Get in touch.

• What is ViDA?
• E-invoicing and DRR
• Continuous reporting and CTC models
• Single VAT Registration and platform economy
• E-invoicing in the Netherlands
• What is Peppol and how does the network work?