What is EU ViDA (VAT in the Digital Age)?

ViDA is a package of EU VAT reforms adopted in 2024 that modernises EU VAT rules for the digital economy. For hospitality operators, the key change is mandatory real-time digital VAT reporting (Pillar 3) from 2028 — replacing paper invoices with structured electronic data transmitted directly to national tax authorities.

Does ViDA affect my hotel if I only operate in one country?

Pillar 3 initially covers intra-community (cross-border EU) B2B transactions. If you only have domestic guests and no cross-border B2B, you may have until 2030 when member states implement domestic digital reporting. If you operate in multiple EU countries, cross-border transactions are in scope from 2028.

Does Nokumo already support ViDA requirements?

Yes. Nokumo was designed with structured data and real-time fiscal reporting from the start — a result of building Croatian ePorezna, Slovenian FURS, and German TSE compliance into the platform. The data structures Nokumo uses today are compatible with the EU standard e-invoice format (EN 16931).

What is the platform economy pillar and does it affect me?

If you list on Airbnb, Booking.com, or Vrbo, Pillar 2 (effective 2026) makes these platforms responsible for collecting and remitting VAT on accommodation services in some jurisdictions. Nokumo's channel manager tracks which platforms are collecting VAT on your behalf to avoid double-reporting.

What should I do right now to prepare for ViDA 2028?

Start with structured data: ensure your invoicing system produces machine-readable invoices (not just PDFs) and that all invoice fields are correctly populated. Nokumo already does this. Next, get your chart of accounts mapped to your VAT obligations across all countries you operate in. Finally, speak to your tax advisor about cross-border B2B exposure starting in 2028.

What is the EN 16931 e-invoice format and do I need it?

EN 16931 is the EU standard for structured electronic invoices. From 2028, all intra-community B2B transactions must use this format or a compatible derivative (UBL, CII). Nokumo already generates invoices in EN 16931-compatible structured format.

What are the penalties for missing the ViDA 2028 deadline?

Italy's SdI mandates carry penalties of 90%–180% of the VAT amount per non-compliant invoice. Germany's proposed digital reporting penalties start at EUR 5,000 per violation. Starting compliance work now eliminates this risk.

How does OSS (One-Stop Shop) interact with ViDA for accommodation?

The One-Stop Shop scheme lets accommodation operators register for VAT in one EU member state and report VAT on cross-border consumer services (B2C) centrally. ViDA Pillar 1 expands OSS to cover more services. Nokumo's accounting module tags every transaction with the correct OSS classification.

When exactly does ViDA take effect?

The mandatory window opens in 2028 — the page's headline is "ViDA is mandatory from 2028", from Council Directive (EU) 2025/516 shown in the badge. Member-state transposition timing varies, but the direction is fixed: structured, digital, real-time-ready invoicing.

Does ViDA replace my existing fiscal obligations or add to them?

It adds a digital layer rather than replacing fiscalisation: receipts still fiscalise locally while invoice data becomes structured and reportable. Nokumo's existing native integrations (ePorezna, FURS, TSE) keep the local layer running while the structured layer ships as updates. Nothing you operate today gets switched off.

Is there any reason to act before 2026 ends?

Only housekeeping: confirm your invoicing data is clean and centralised — which it already is if you run Nokumo. There is no migration project to fund this year; the platform-economy and action-item answers above cover the strategic preparation.

VAT in the Digital Age · 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 — no migration project needed when the deadline arrives.

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Mandatory ViDA deadline

EU member states affected

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

Step 1

Structured invoice created

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

Step 2

Real-time API submission

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

Step 3

Authority acknowledgement

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

Step 4

10-year structured archive

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

The cost of missing the 2028 mandate

Based on existing e-invoicing penalty regimes across EU member states — 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

Step 1

ViDA proposal adopted

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

Step 2

Pillar 1: OSS expansions

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

Step 3

Pillar 2: Platform economy

OTAs collecting VAT on short-term accommodation from 2026.

Step 4

Pillar 3: Digital Reporting (mandatory)

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

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 — not converted from PDF.

Real-time national API reporting

ePorezna, FURS, and TSE live today — 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

Step 1

Audit your current invoicing system

Confirm your PMS produces machine-readable structured invoices — not just PDFs.

Step 2

Map your cross-border VAT exposure

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

Step 3

Understand platform VAT (2026)

From 2026, OTAs may collect VAT on your behalf — confirm your channel settings.

“We switched to Nokumo partly because of ViDA. Our old PMS was generating PDF invoices with no structured data — we would have had to replace everything by 2028 anyway. Nokumo was already compliant from day one.”
TŠ
Tomislav Šimić
CFO · Kairos Travel, Trogir

EU ViDA FAQ

Current compliance modules

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

What ViDA requires from your invoicing system

How Nokumo handles ViDA invoicing

Structured invoice created

Real-time API submission

Authority acknowledgement

10-year structured archive

The cost of missing the 2028 mandate

ViDA implementation timeline

ViDA proposal adopted

Pillar 1: OSS expansions

Pillar 2: Platform economy

Pillar 3: Digital Reporting (mandatory)

Full domestic implementation

What Nokumo has ready today

EN 16931 structured invoices

Real-time national API reporting

Cross-border OSS data

Platform VAT tracking

Intra-EU digital reporting

Domestic digital reporting

Your ViDA action plan

Audit your current invoicing system

Map your cross-border VAT exposure

Understand platform VAT (2026)

EU ViDA FAQ

What is EU ViDA (VAT in the Digital Age)?

Does ViDA affect my hotel if I only operate in one country?

Does Nokumo already support ViDA requirements?

What is the platform economy pillar and does it affect me?

What should I do right now to prepare for ViDA 2028?

What is the EN 16931 e-invoice format and do I need it?

What are the penalties for missing the ViDA 2028 deadline?

How does OSS (One-Stop Shop) interact with ViDA for accommodation?

When exactly does ViDA take effect?

Does ViDA replace my existing fiscal obligations or add to them?

Is there any reason to act before 2026 ends?

Current compliance modules

Croatian Fiscalisation

Slovenian FURS

German VAT & KassenSichV

EU Regulatory Compliance

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