ViDA (VAT in the Digital Age): ko ES PVN reforma maina rēķinu izrakstīšanā?
ViDA ir plašākā ES PVN reforma pēdējo desmitgažu laikā. Mēs aplūkosim, ko tas nozīmē rēķinu izrakstīšanas un atskaitīšanās ziņā.
"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. Šajā rakstā izskatām what ViDA means for a Finnish small business and how to prepare."
"What is ViDA?"
"ViDA (VAT in the Digital Age) is a European 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 businesses: 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 is changing?
With ViDA, companies will have to report VAT data to the 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 details are automatically reported to authorities 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
Lasīt vairāk about e-rēķini legal requirements in our e-rēķini article.
Structured data is key
ViDA requires invoice data to be in a structured format – not as PDF files. This practically means e-rēķini.
Companies that already use e-rēķini (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
- Start using e-rēķini if you haven't already
- Ensure your rēķinu programmatūra 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 invoice data to be automatically reported to the tax authorities
Practical example: online store in EU trade
A Finnish online store sells its products to 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 automatically reported in real-time – separate monthly declarations may be lighter
- 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-rēķini 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 gradually. The digital reporting requirements are expected to come into effect between 2028–2030, but the timetable may still be refined.
Does ViDA apply to small businesses?
Yes, at least concerning e-rēķini and structured data. There may be simplifications for small businesses, but the basic requirement applies to everyone.
Do I need to change rēķinu programmatūra?
If your current software supports e-rēķini 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 in near real-time.
What does Single VAT Registration mean?
It means that one VAT registration is sufficient throughout the 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.