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VAT in the Digital Age Β· Council Directive (EU) 2025/516

ViDA is mandatory from 2028. Your invoices are already structured.

Council Directive (EU) 2025/516 requires real-time structured e-invoicing across all 27 EU member states by 2028, with cross-border reporting mandatory from 2030. Nokumo invoices already conform to EN 16931 β€” no migration project needed when the deadline arrives.

0
Mandatory ViDA deadline
0
EU member states affected
0%
Min. penalty per non-compliant invoice (Italy)
0€
Per-violation penalty proposed (Germany)

What ViDA requires from your invoicing system

Structured XML invoice (EN 16931 / UBL or CII syntax)
Mandatory invoice fields: supplier VAT ID, buyer VAT ID, line-item VAT rates
Real-time submission to national tax authority API
Unique invoice reference traceable to tax authority
Retention of structured data for legally required period
Cross-border OSS transaction tagging per member state

How Nokumo handles ViDA invoicing

1
Step 1

Structured invoice created

Invoice is generated in EN 16931-compatible XML β€” not converted from PDF. All mandatory VAT fields populated at source.

2
Step 2

Real-time API submission

Structured data transmitted to the national tax authority API within the required reporting window.

3
Step 3

Authority acknowledgement

Tax authority returns a unique transaction identifier, confirming receipt. Nokumo stores this reference against the invoice.

4
Step 4

10-year structured archive

All structured invoice data and authority responses archived for the legally required retention period β€” accessible for audit.

The cost of missing the 2028 mandate

Based on existing e-invoicing penalty regimes across EU member states β€” operators who fail to comply face penalties ranging from per-invoice fines to percentage-of-VAT surcharges.

  • Italy SdI: penalties of 90%–180% of VAT amount per non-compliant invoice
  • Germany: proposed digital reporting penalties from EUR 5,000 per violation
  • France: structured invoice mandate from 2026 for large companies

ViDA implementation timeline

1
Step 1

ViDA proposal adopted

EU Council formally adopted the ViDA package on 5 November 2024.

2
Step 2

Pillar 1: OSS expansions

One-Stop-Shop expanded to cover more cross-border services from 2025.

3
Step 3

Pillar 2: Platform economy

OTAs collecting VAT on short-term accommodation from 2026.

4
Step 4

Pillar 3: Digital Reporting (mandatory)

Real-time digital VAT reporting mandatory for intra-EU B2B transactions from 2028.

5
Step 5

Full domestic implementation

Member states implement domestic digital reporting mandates through 2030.

What Nokumo has ready today

    EN 16931 structured invoices

    Invoices generated in EU e-invoicing standard format β€” not converted from PDF.

    Real-time national API reporting

    ePorezna, FURS, and TSE live today β€” ViDA-compatible data structures already in use.

    Cross-border OSS data

    Tax jurisdiction tracked per transaction across 27 EU member states.

    Platform VAT tracking

    OTA platform VAT remittance tracked to prevent double-reporting (Pillar 2, 2026).

    Intra-EU digital reporting

    Cross-border B2B transaction data structured for mandatory 2028 reporting.

    Domestic digital reporting

    Member-state domestic mandates supported as they phase in 2028–2030.

    Your ViDA action plan

    1
    Step 1

    Audit your current invoicing system

    Confirm your PMS produces machine-readable structured invoices β€” not just PDFs.

    2
    Step 2

    Map your cross-border VAT exposure

    Identify all EU countries where you have guests or B2B transactions.

    3
    Step 3

    Understand platform VAT (2026)

    From 2026, OTAs may collect VAT on your behalf β€” confirm your channel settings.

    β€œWe switched to Nokumo partly because of ViDA. Our old PMS was generating PDF invoices with no structured data β€” we would have had to replace everything by 2028 anyway. Nokumo was already compliant from day one.”

    TΕ 
    Tomislav Šimić
    CFO Β· Kairos Travel, Trogir

    EU ViDA FAQ

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