ViDA (VAT in the Digital Age): cosa cambia con la riforma IVA dell'UE per la fatturazione?
ViDA è la riforma IVA più estesa dell'UE da decenni. Analizziamo cosa significa in termini di fatturazione e reporting.
ViDA (VAT in the Digital Age) is the EU's most extensive VAT reform in decades. It will change the way companies report VAT and send invoices. In questo articolo analizziamo 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 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 in near real-time. The current model, where VAT declarations are made monthly or quarterly, will become more automated.
In practice, this means:
- Invoice data is automatically reported to authorities in a structured format (e-invoice)
- A separate VAT declaration may not be needed when the data comes directly from invoices
- Reporting will change especially in intra-EU trade – current recapitulative statements may be abolished
Leggi di più about the legal requirements for fatturazione elettronica in our fatturazione elettronica article.
Structured data is key
ViDA requires invoice data to be in a structured format – not as PDF files. In practice, this means fatturazione elettronica.
Companies that already use fatturazione elettronica (e.g., through Eemel Invoicing) are in a good position. Those that send invoices as PDFs or on paper will have to change their processes.
Preparation checklist
- Implement fatturazione elettronica if you haven't already
- Ensure your software di fatturazione 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 – the separate monthly declaration may be lightened
- 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 fatturazione elettronica and structured data. Prepare for ViDA's 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 effect in 2028–2030, but the timeline may still be refined.
Does ViDA apply to small businesses?
Yes, at least concerning fatturazione elettronica and structured data. Small businesses may get some relief, but the basic requirement applies to everyone.
Do I need to change my software di fatturazione?
If your current software supports fatturazione elettronica and structured data, probably not. Eemel Invoicing is already ready for ViDA's 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 in near 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 does not constitute legal advice.