ViDA (VAT in the Digital Age) : ce que la réforme de la TVA de l'UE change dans la facturation
ViDA est la réforme de la TVA la plus importante de l'UE depuis des décennies. Nous explorons ce que cela signifie pour la facturation et le reporting.
"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. Dans cet article, nous passons en revue what ViDA means for a Finnish small business and how to prepare."
"What is ViDA?"
"ViDA (VAT in the Digital Age) is the EU Commission's 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"
- "Platform VAT obligations: 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 will be automatically reported to authorities in a structured format (e-invoice)
- A separate VAT declaration may not be needed, as the data comes directly from invoices
- Reporting in intra-EU trade will change particularly – current recapitulative statements may be abolished
Lire la suite about the legal requirements of facturation électronique in our facturation électronique article.
Structured data is key
ViDA requires invoice data to be in a structured format – not as PDF files. In practice, this means facturation électronique.
Companies that already use facturation électronique (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 facturation électronique, if you haven't yet
- Ensure that your logiciel de facturation supports structured data (EN 16931)
- Follow the Finnish Tax Administration's announcements regarding the national implementation of ViDA
- Check the VAT treatment of your EU trade – 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 will be reported automatically in real time – the separate monthly declaration may become lighter
- One VAT registration may be sufficient for the entire EU area (Single VAT Registration)
- Invoicing software must support structured invoicing
Try it in practice
Eemel Invoicing supports facturation électronique and structured data. Prepare for ViDA requirements now.
Try 14 daysFrequently asked questions
When will ViDA come into force?
Different parts of ViDA will come into force in phases. Digital reporting requirements are expected to come into force in 2028–2030, but the schedule may still be refined.
Does ViDA apply to small businesses?
Yes, at least regarding facturation électronique and structured data. Small businesses may get some relief, but the basic requirement applies to everyone.
Do I need to change my logiciel de facturation?
If your current software supports facturation électronique 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 for the entire EU area. A company does not need to register in every country where it sells.
This article is general in nature and is not legal advice.