ViDA (VAT in the Digital Age): mida EU ALV-uudistus e-arvelduse korral muudab?
ViDA on EU suurim ALV-uudistus aastakümnete jooksul. Käime läbi, mida see tähendab e-arvelduse ja aruandluse seisukohast.
"ViDA (VAT in the Digital Age) is the EU's largest VAT reform in decades. It changes the way companies report VAT and send invoices. Selles artiklis käsitleme 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 for modernizing the VAT system. It consists of three pillars:"
- "Digital Reporting Requirements (DRR): real-time or near real-time VAT reports to authorities"
- "VAT obligations for 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 returns are filed monthly or quarterly, will become more automated.
In practice, this means:
- Invoice data is reported to the authorities automatically in a structured format (e-invoice)
- A separate VAT return may not be needed when data comes directly from invoices
- Reporting in intra-EU trade will change particularly – current recapitulative statements may be abolished
Loe lisaks about the legal requirements for e-arveldus in our e-arveldus article.
Structured data is key
ViDA requires invoice data to be in a structured format – not as PDF files. In practice, this means e-arveldus.
Companies that already use e-arveldus (e.g., through Eemel Invoicing) are in a good position. Those who send invoices as PDFs or on paper will have to change their processes.
Preparation checklist
- Start using e-arveldus if you haven't already
- Ensure your arveldustarkvara supports structured data (EN 16931)
- Follow the Finnish Tax Administration's announcements on the national implementation of ViDA
- Check the VAT treatment of your EU trade – recapitulative statements may change
- Prepare for invoice 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 files a monthly VAT return in Finland and a recapitulative statement for EU sales.
With ViDA:
- Invoice data is reported automatically in real time – a separate monthly declaration may be lightened
- One VAT registration may be sufficient across the entire EU (Single VAT Registration)
- Invoicing software must support structured invoicing
Try it in practice
Eemel Invoicing supports e-arveldus 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 digital reporting requirements are expected to come into force between 2028–2030, but the timeline may still be refined.
Does ViDA apply to small businesses?
Yes, at least for e-arveldus and structured data. There may be simplifications for small businesses, but the basic requirement applies to all.
Do I need to change my arveldustarkvara?
If your current software supports e-arveldus and structured data, probably not. Eemel Invoicing is already ready for ViDA's requirements.
How does ViDA differ from the current VAT return?
Currently, VAT is reported collectively on a monthly or quarterly basis. With ViDA, reporting will be on an invoice-by-invoice basis and almost in real time.
What does Single VAT Registration mean?
It means that one VAT registration is sufficient across the entire EU. Companies do not need to register in every country where they sell.
This article is general in nature and does not constitute legal advice.