ViDA (VAT in the Digital Age): hva endrer EU sin MVA-reform i fakturering?
ViDA er EUs største MVA-reform på flere tiår. Vi går gjennom hva det betyr for fakturering og rapportering.
"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. I denne artikkelen forklarer vi 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 operators' 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 a Finnish small business is digital reporting.
Digital reporting – what changes?
With ViDA, companies must 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 authorities automatically in a structured format (e-invoice)
- A separate VAT declaration may not be needed, as data comes directly from invoices
- Reporting in intra-EU trade changes particularly – current recapitulative statements may be abolished
Les mer about the legal requirements for 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., 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-fakturering if you haven't already
- Ensure your faktureringsprogramvare supports structured data (EN 16931)
- Follow the Finnish Tax Administration's announcements on the national implementation of ViDA
- Check your EU trade VAT handling – recapitulative statements may change
- Prepare 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 to 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 automatically reported in real-time – separate monthly declarations may lighten
- 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 e-fakturering 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 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 simplifications for small businesses, but the basic requirement applies to everyone.
Does faktureringsprogramvare need to be changed?
If your current software supports e-fakturering 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 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.