Accounting Law modified delay to B2B e-invoicing & e-reporting mandate to 1 Jan 2028; consultation launched The Latvian parliament, Saeima, adopted changes on 5 June 2025 to the Accounting Law to delay from January 2026 to January 2028 the launch of B2B e-invoicing. B2G mandatory
1 July 2028: VAT liability incentives for non-resident sellers and marketplaces to adopt IOSS On 13 May 2025, ECOFIN EU Finance Ministers reached agreement on the position of member states (the so-called ‘general approach’) on the directive on VAT rules for distance sales of imported
VAT Information Exchange System relaunches as database for intra-community digital reported transaction The European Commission is to launch in July 2030 a new version of VAT Information Exchange System (VIES) as part of the Digital Reporting Requirements DRR pilar of the EU VAT in the
EU standards body, CEN, revising EN 16931 e-invoicing for ViDA for September 2025 Following the approval of the VAT in the Digital Age reforms, including 2030 intra-community e-invoicing, the European standards organisation, CEN, has started work to amend the EU standard on e-invoicing, EN 16931-1.
Pillar 2 ViDA, ride & accommodation platforms adopt VAT Deemed Supplier Regime Voluntary 1 July 2028; mandatory 1 January 2030 As part of the EU VAT in the Digital Age reforms, which entered into force 14th April 2025, ride and accommodation marketplaces / digital platforms
ViDA 3-pillars reforms now in force following Council approval in March 2025 The Council of the European Union on 11 March 2025 adopted 3-pillar ViDA reforms’ legislative measures, and it entered into force 14th April. Read more details of each of the pillars: Jul 2030
E-invoices on B2B intra-community supplies must be raised and reported within 10 days From 1 July 2030, businesses must issue structured electronic invoices (based on Directive 2014/55/EU; EN 16931) to their business customers for intra-community supplies (cross EU-border sales) within ten days of the chargeable
July 2030: ViDA Pillar 1, EU B2B Intra-community e-reporting to govt; and structured e-invoicing between businesses Work progresses: implementing regulations & explanatory notes; outstanding questions; Peppol pilot; EN16931 adaptation; Central VIES launch The EU ViDA reforms came into effect on 14th April 2025. Pillar 1,
Preparations July 2028 Extension of OSS return for cross-border movement of own goods: B2C e-commerce; and B2B call-off stock The full EU VAT in the Digital Age (ViDA), which Single VAT Registration (SVR) is one of three pillars, enters into force from 14 April 2025.
ViDA Pilot: Supporting ViDA via 5-corner e-invoicing Peppol Network The Open Peppol network has started in December 2024 its pilot program to demonstrate how Peppol 5-corner model can facilitate compliance with the B2B VAT in the Digital Age‘s first Pillar of reforms, agreed in November
