ViDA (VAT in the Digital Age) is the EU's overhaul of VAT for a digital, cross-border economy. It was formally adopted by the Council on 11 March 2025 (Directive (EU) 2025/516 amending the VAT Directive, plus two accompanying regulations) and entered into force in April 2025. For anyone who invoices across EU borders, and that includes most importers, exporters and forwarders, it changes how invoices are issued and how VAT is reported. Nexport Logistics invoices through the Nexportal platform, so as these rules bite, your freight and customs invoices stay compliant.
The three pillars
- Digital Reporting Requirements (DRR) plus e-invoicing: structured e-invoices and near-real-time reporting replace paper/PDF and periodic listings.
- Platform economy: platforms for short-term accommodation and passenger road transport become the deemed supplier for VAT.
- Single VAT Registration (SVR): an extended One-Stop-Shop plus mandatory reverse charge, so businesses avoid registering for VAT in multiple Member States.
The timeline that matters
- From entry into force (2025): Member States may mandate domestic B2B e-invoicing without an EU derogation and without needing the buyer's acceptance. EN 16931 becomes the default standard.
- 1 July 2028: platform deemed-supplier rules (Member States may defer these to 1 January 2030) and the first Single VAT Registration reforms apply.
- 1 July 2030, the big one: mandatory structured e-invoicing plus near-real-time digital reporting for intra-EU cross-border B2B. The old recapitulative statements (the ICP / EC Sales List) are abolished for those transactions and replaced by transaction-by-transaction reporting.
- 1 January 2035: convergence deadline; pre-existing national real-time reporting systems must align with the EU standard.
Note: the original 2022 proposal targeted 2028 for cross-border e-invoicing. The adopted package moved that to 1 July 2030, so plan to the 2030 date, not the old draft.
Why it's a customs and VAT story
ViDA sits at the seam of tax and trade. Import VAT, the reverse-charge mechanism (Article 23), the 0% rate on international freight and the customs entry all feed the same invoice. When the invoice becomes a structured, real-time-reported document, there is far less room to correct VAT after the fact. The data has to be right at issue.
What it means practically
- Your boekhouding / ERP must be able to send and receive structured e-invoices (XML, not PDF).
- You'll need a link between your TMS/WMS, your accounting system and an e-invoicing route (Peppol or equivalent).
- The Netherlands has not yet imposed a domestic B2B mandate (B2G e-invoicing via Peppol is already required), but the 2030 cross-border obligation will apply regardless.
How Nexport Logistics handles it
We invoice your freight, customs and warehousing through Nexportal, built to move toward EN 16931 structured invoicing and Peppol delivery as the mandates land. The switch is ours to engineer, not a headache we pass to you.
Questions about e-invoicing on your shipments? Email info@nexportlogistics.nl.
Official sources: European Commission — VAT in the Digital Age · Council — ViDA adopted (11 Mar 2025) · Directive (EU) 2025/516 (EUR-Lex). Related: E Invoicing · Peppol · Vat On Freight