Implement EU ViDA (VAT in the Digital Age) readiness planning for real-time digital reporting obligations

Steps

1. Review the EU ViDA directive package and the current transposition status in each EU member state where you have B2B supply obligations; the ViDA directive has a phased implementation timeline with member state transposition deadlines — verify current dates from official EU or member state sources as the timeline has evolved
2. Assess your current e-invoicing and VAT reporting infrastructure against the ViDA requirements for Digital Reporting Requirements (DRR): structured e-invoices (EN 16931-compliant) for intra-EU B2B transactions and near-real-time transaction data transmission to tax authorities
3. Map your transaction data model to the ViDA structural invoice data elements required for DRR; the DRR data set is derived from the EN 16931 core invoice model but includes additional mandatory fields for VAT reporting purposes
4. Evaluate your access to a Peppol or other certified e-invoicing network for intra-EU B2B invoice exchange, as ViDA DRR requirements envision structured electronic invoice exchange as the default for intra-EU transactions
5. For One Stop Shop (OSS) and IOSS obligations already in force, confirm existing OSS reporting infrastructure is compliant and assess whether ViDA changes affect the OSS return data requirements when member states transpose the directive
6. Engage with your ERP or tax technology vendor to understand their ViDA compliance roadmap; ViDA affects invoice issuance, transmission, and near-real-time reporting simultaneously, requiring coordinated changes across finance and IT systems