ViDA (VAT in the Digital Age): Hvad ændrer EU's momsreform i forbindelse med fakturering?
ViDA er EU's største momsreform i årtier. Vi gennemgår, hvad det betyder for fakturering og rapportering.
"ViDA (VAT in the Digital Age) is the EU's most extensive VAT reform in decades. It changes the way companies report VAT and send invoices. I denne artikel gennemgår vi what ViDA means for a Finnish small business and how to prepare."
"What is ViDA?"
"ViDA (VAT in the Digital Age) is an EU Commission proposal to modernize the VAT system. It consists of three pillars:"
- "Digital Reporting Requirements (DRR): real-time or near real-time VAT reports to authorities"
- "VAT obligations of platform companies: digital platforms (Airbnb, Uber-type) collect VAT"
- "Single VAT Registration model: one registration is sufficient throughout the EU"
The most important change for Finnish SMEs is digital reporting.
Digital reporting – what changes?
With ViDA, companies will have to report VAT data to authorities almost in real-time. The current model, where VAT declarations are made monthly or quarterly, will become more automated.
In practice, this means:
- Invoice data is reported to authorities automatically in a structured format (e-invoice)
- A separate VAT declaration may not be needed when data comes directly from invoices
- Reporting in intra-EU trade changes particularly – current recapitulative statements may be abolished
Læs mere about the legal requirements of e-fakturering in our e-fakturering article.
Structured data is key
ViDA requires invoice data to be in a structured format – not as PDF files. In practice, this means e-fakturering.
Companies that already use e-fakturering (e.g., via Eemel Invoicing) are in a good position. Those that send invoices as PDFs or on paper will have to change their processes.
Preparation checklist
- Start using e-fakturering if you haven't already
- Ensure your faktureringsprogram supports structured data (EN 16931)
- Follow the Finnish Tax Administration's announcements on the national implementation of ViDA
- Review your EU trade VAT handling – recapitulative statements may change
- Be prepared for invoicing data to be automatically reported to the tax authorities
Practical example: online store in EU trade
A Finnish online store sells its products in Finland, Sweden, and Germany. Currently, the company makes a monthly VAT declaration to Finland and a recapitulative statement for EU sales.
With ViDA:
- Invoice data is reported automatically in real-time – separate monthly declarations may be lightened
- One VAT registration may be sufficient throughout the EU (Single VAT Registration)
- Invoicing software must support structured invoicing
Try it in practice
Eemel Invoicing supports e-fakturering and structured data. Prepare for ViDA requirements now.
Try for 14 daysFrequently asked questions
When will ViDA come into force?
Different parts of ViDA will come into force in phases. The requirements for digital reporting are expected to come into force in 2028–2030, but the timetable may still be refined.
Does ViDA apply to small businesses?
Yes, at least concerning e-fakturering and structured data. There may be relaxations for small businesses, but the basic requirement applies to everyone.
Do I need to change my faktureringsprogram?
If your current software supports e-fakturering and structured data, probably not. Eemel Invoicing is already ready for ViDA requirements.
How does ViDA differ from the current VAT declaration?
Currently, VAT is declared cumulatively monthly or quarterly. With ViDA, reporting will be invoice-specific and almost in real-time.
What does Single VAT Registration mean?
It means that one VAT registration is sufficient throughout the EU. A company does not need to register in every country where it sells.
This article is general in nature and does not constitute legal advice.