Frequently asked questions - ViDA

Have a question? You’re in the right place.

Frequently asked questions - ViDA

Have a question? You’re in the right place.

This page is designed to give you clear, straightforward answers to the questions we hear most often. 

If you can’t find what you’re looking for, our team is just a message away to provide you with more detail or walk you through a specific challenge. 
Please feel free to contact us, and we will make sure you get the answers you need.  

ViDA

ViDA (VAT in the Digital Age) is an EU initiative that is accelerating digital reporting and structured e-invoicing expectations. It affects how finance teams prepare data and processes for future reporting frequency and validation.

Learn more: ViDA

Mandate dates change. Treat timelines as maintained information, confirm scope (B2B, B2G, domestic, cross-border), and verify the latest requirements by country and scenario.

Learn more: ViDA

If you operate in (or invoice into) multiple EU countries, the near-term mandate “hot spots” to plan around are:

  1. Belgium (B2B domestic): mandatory structured e-invoicing from 1 Jan 2026, using Peppol as the standard exchange channel and Peppol BIS as the reference format (Peppol BIS 3 and Peppol PINT)
  2. France (B2B domestic): phased rollout from 1 Sep 2026 (receive for all, issue for large and mid-tier) and 1 Sep 2027 (issue for small and micro)
  3. Poland (KSeF: phased mandatory rollout in 2026, starting 1 Feb 2026 (largest taxpayers) and 1 Apr 2026 (most others), with micro-business phasing to 1 Jan 2027)
  4. Germany (B2B domestic): mandatory ability to receive EN 16931 compliant e-invoices from 1 Jan 2025, with issuing moving through transition phases through end of 2027 (depending on taxpayer size and scenario)

EU-wide, ViDA is rolling out progressively through January 2035, with cross-border B2B Digital Reporting Requirements starting 1 Jan 2030.

Learn more: ViDA

Belgium (B2B domestic)

  1. Start date: 1 Jan 2026
  2. What is required: Structured e-invoices using Peppol as the standard network and Peppol BIS as the reference format (Peppol BIS 3 and Peppol PINT). Belgium also requires Peppol reporting to the tax administration, depending on implementation.

Germany (B2B domestic)

  1. Receive obligation: 1 Jan 2025 (businesses must be able to receive e-invoices)
  2. Issuing transition: Alternative methods remain possible through end of 2026, and for certain taxpayers (turnover up to €800,000) through end of 2027. Fully mandatory structured e-invoicing is expected after the transition.
  3. Format baseline: EN 16931 aligned structured e-invoices; Germany commonly uses XRechnung and ZUGFeRD (v2.0.1+) as compliant formats.

France (B2B domestic)

  1. Receive (all companies): By 1 Sep 2026, every business must be able to receive structured e-invoices electronically. This is the “receive” obligation.
  2. Issue and e-reporting (phased):
  3. Large and mid-tier: must issue e-invoices (and perform required e-reporting) from 1 Sep 2026
  4. Small and micro: must issue e-invoices (and e-reporting) from 1 Sep 2027

Poland (KSeF)

  1. Phase 1: 1 Feb 2026 for taxpayers with sales over PLN 200 million (2024 threshold referenced).
  2. Phase 2: 1 Apr 2026 for other VAT-registered businesses (with specific exclusions).
  3. Phase 3: 1 Jan 2027 for the smallest (micro-business) segment.

Learn more: ViDA

Because countries differ on three dimensions:

  1. Scope: B2B vs B2G vs mixed, plus domestic vs cross-border
  2. Model: Peppol-style 4-corner exchange vs national platforms or clearance-style regimes
  3. Phasing: rollouts often depend on company size, turnover, invoice volume, or transaction types (plus e-reporting being separate from e-invoicing)

“Peppol-ready” is often necessary, but not always sufficient on its own, depending on the country’s operating model and reporting requirements.

Learn more: ViDA