5 tax agencies Phase 2 EU ViDA Digital Reporting Requirements transaction data technical challenges
Denmark, Finland, Iceland, Norway and Sweden tax authorities have completed a second phase of their pilot technical trial of exchanging VAT invoice data based on the EU ViDA Digital Reporting Requirements proposal. IT is known as Nordic Smart Government and Business (‘NSG&B’) coalition, including various businesses and e-invoicing companies.
The aim was to understand and test technical challenges under the European Commission’s ViDA proposal, and test transmission over Peppol Network using Peppol BIS spec’s.
2024 Phase 2 new transactions
The 2024 phase added a range of new transactions at the request of the participating countries. These covered mostly credit notes that met the ViDA information requirements. This included exchange with the tax authorities and participating 3rd-party e-invoicing agents.
But the phase 2 also tested the original phase transactions for domestic transactions.
The first 2023 phase of the pilot included:
- Submitting and receiving structured e-invoices based on EN 16931 invoices.
- This is based on UBL 2.1 data format, with Peppol 5-corner exchange.
- Managing ViDA messaging, including reconciliation between e-invoice and messaging.
- Incorporating use of certified e-invoicing providers
The aim is to understand technical challenges of cross-border transaction reporting This was intended to go live in 2028, but now likely to only launch in 2030 or later. This includes a Peppol-based Continuous Transaction Control model.
The pilot is being closely followed by other countries who are keen to patriciate in the future. This includes: the Netherlands; Germany; Belgium; and the UK.
