ViDA (VAT in the Digital Age): o que a reforma do IVA da UE muda na faturação?
ViDA é a maior reforma do IVA da UE em décadas. Abordamos o que significa em termos de faturação e relatórios.
""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. Neste artigo, abordamos 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"
- ""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 a Finnish small business is digital reporting.
Digital reporting – what changes?
With ViDA, companies will have to report VAT information 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 data comes directly from invoices
- Reporting in intra-EU trade changes particularly – current recapitulative statements may be abolished
Leia mais about the legal requirements of faturação eletrónica in our faturação eletrónica article.
Structured data is key
ViDA requires invoice data to be in a structured format – not as PDF files. In practice, this means faturação eletrónica.
Companies that already use faturação eletrónica (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 faturação eletrónica if you haven't already
- Ensure your software de faturação 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
- 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 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 faturação eletrónica 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 enter into force in 2028–2030, but the timetable may still be refined.
Does ViDA apply to small businesses?
Yes, at least regarding faturação eletrónica and structured data. Small businesses may receive simplifications, but the basic requirement applies to everyone.
Do I need to change software de faturação?
If your current software supports faturação eletrónica 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.