It is now law. On 11 March 2025 the EU Council formally adopted the VAT in the Digital Age (ViDA) package (Directive (EU) 2025/516). For importers, exporters and forwarders, it changes how invoices are issued and how VAT is reported across EU borders.
The date to plan for is 1 July 2030: cross-border B2B transactions will require structured e-invoices (EN 16931, not PDF) reported in near-real-time, and the old recapitulative statement (the ICP / EC Sales List) is abolished for them. The invoice effectively becomes the VAT return — far less room to correct afterwards. From entry into force in 2025, Member States may already mandate domestic B2B e-invoicing without an EU derogation.
Read the full guide: ViDA — VAT in the Digital Age and E-invoicing explained. Nexportal is built to move toward EN 16931 structured invoicing and Peppol delivery as the mandates land.