ViDA (Dijital Yaşta KDV): AB'nin KDV reformu e-faturalamayı nasıl değiştiriyor?

"ViDA (VAT in the Digital Age) is the EU's most extensive VAT reform in decades. It will change the way businesses report VAT and send invoices. Bu makalede ele alıyoruz 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 for authorities"
"Platform businesses' 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 small businesses 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 is reported to authorities automatically in a structured format (e-invoice)
A separate VAT declaration may not be needed when data comes directly from invoices
Reporting will change especially in intra-EU trade – current recapitulative statements may be abolished

Daha fazla oku about the legal requirements for e-faturalama in our e-faturalama article.

Structured data is key

ViDA requires invoice data to be in a structured format – not as PDF files. In practice, this means e-faturalama.

Companies that already use e-faturalama (e.g., through Eemel Invoicing) are in a good position. Those who send invoices in PDF or on paper will have to change their processes.

Preparation checklist

Start using e-faturalama if you haven't already
Ensure your faturalama yazılımı 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 reported automatically 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 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 e-faturalama and structured data. Prepare for ViDA's requirements now.

Try for 14 days

Frequently 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 between 2028 and 2030, but the schedule may still be clarified.

Does ViDA apply to small businesses?

Yes, at least concerning e-faturalama and structured data. There may be lightenings for small businesses, but the basic requirement applies to everyone.

Do I need to change my faturalama yazılımı?

If your current software supports e-faturalama 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 in consolidated form 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.

Sources

This article is general in nature and does not constitute legal advice.