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Nordics ViDA digital reporting & e-invoicing pilot; phase 2

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.

Europe e-invoicing and live reporting

Country Date Comments (click for details)
EU e-invoice proposals 2030-35 Digital reporting and e-invoicing harmonisation
Albania Jan 2021 Authorised e-invoice software and pre-clearance
Belgium Jan 2026 Phased introduction of B2B e-invoices
Bulgaria TBC Public consultation on pre-clearance model e-invoice
Croatia Jan 2026 B2B mandatory e-invoicing
Denmark 2024 Digital record keeping obligations
Estonia 2025 Suppliers must offer customers e-invoicing option
Finland Apr 2020 Customer option to require B2B e-invoices
France Sep 2026 E-invoicing and e-reporting for B2B and B2C
Germany 2025-28 B2B mandatory e-invoicing proposals
Greece 2025 e-invoicing based on exiting myDATA digital reporting
Hungary Jul 2018 RTIR live invoice reporting. No govt pre-clearance required
Jan 2024 eVAT pre-filled returns based on live invoice reporting
Italy Jan 2019 Micro businesses join SdI e-invoicing Jan 2024
Ireland TBC Public consultation underway
Latvia Jan 2026 B2B e-invoices based on PEPPOL
Lithuania TBC E-invoicing platform being scoped
Montenegro TBC B2B mandatory e-invoicing preparations
Netherlands No mandate planned Unlikely to adopt domestic reforms
Poland Feb 2026 B2B mandated e-invoicing
Portugal Jan 2024 Certified invoicing software for non-residents
Jan 2024 ATCUD digital invoice signature for non-residents
Romania Jul 2024 RO e-invoicing implementation
Russia TBC Extension of Traceability Model to B2B on hold
Serbia Jan 2023 B2B e-invoicing
Slovakia 2025 B2B and B2C e-invoice rollout
Slovenia 2025 ? e-SLOG B2B proposal stalled
Spain 1 Jul 2017 SII live invoice and book reporting
Spain 2 Jan 2026? Pre-clearance B2B e-invoices; supplement to SII
Spain 3 Jan 2026? Certified e-invoicing software VERI*FACTU
Sweden TBC PEPPOL based mandatory e-invoicing
Turkey Jan 2014 e-invoice e-Fatura and e-Arşiv
UK Apr 2022 MTD for VAT extended to 1.1million taxpayers

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