ViDA package: 10 questions and answers on obligations and impacts for electronic invoicing

With the introduction of the ViDA package, companies operating at European level are facing an important change. VAT management is becoming increasingly digital, with new rules focusing on e-invoicing and data transparency. And those operating with EU partners will soon have to adapt their systems to correctly handle cross-border transactions and the new reporting obligations. Adapting in good time means avoiding operational blocks, penalties and, above all, not losing competitiveness in an increasingly automated environment. In this article, we answer 10 key questions to help you navigate the changes introduced by ViDA and understand how to prepare in the best possible way with our API solutions.

1. What is the ViDA package and when will it come into force?

An acronym for VAT in the Digital Age, the ViDA package is an initiative of the European Union that aims to update and harmonise the VAT system across the different Member States and combat tax evasion. The set of rules provided for makes compliance more efficient for companies operating cross-border and mainly concerns three areas.

E-invoicing

Cross-border B2B companies and online e-commerce and rental/lease platforms will have to report transactions to the tax authorities in a standardised way through e-invoicing systems. 

Digital Reporting Requirements (DRR) 

Intra-Community transactions will have to be communicated with standardised, real-time digital data, progressively replacing Intrastat lists.

E-commerce

The new rules will have a significant impact on VAT management for distance sales. The ViDA legislation assigns online platforms an active role, simplifying tax registrations in different countries and strengthening controls over cross-border transactions.

The rules of the ViDA package will be implemented in several phases. From 1 January 2028, the new intra-EU e-invoicing obligations will apply. From 1 January 2030, the deemed supplier regime for digital platforms will come into force.

2. How does European e-invoicing change with the ViDA reform?

As of 14 April 2025, Member States may require the use of e-invoicing for domestic transactions without prior approval from the European Commission. However, the deepest transformation will take place over the next few years:

- from 2030 e-invoicing will become mandatory for all intra-EU B2B transactions, with issuance within tight deadlines and the use of standard European formats;
- Member States will have to align their national systems with European rules by 1 January 2035. 

For e-invoicing, companies will have to adopt structured and interoperable formats that are common across all European States. Every transaction between Member States will have to be reported in real time to the national tax authorities according to a model similar to the one already in force in Italy via the Interchange System. The requirement for prior acceptance by the recipient for issuing the e-invoice will also be removed. 

3. What does the new Digital Reporting Requirements (DRR) obligation entail?

At present, intra-community companies must periodically complete the Intrastat forms. This is done in order to report to the relevant tax authority the sales and purchases of goods or services with entities in other EU countries. With the Digital Reporting Requirements system envisaged by the ViDA package, however, intra-community transaction data will be transmitted in standardised electronic format (such as XML), at a more frequent interval or in real time. Italy, with its Interchange System, is already aligned with this direction and will be able to adapt more easily than other Member States.

3. What is the deemed supplier regime?

With the introduction of ViDA rules, from 2030 digital platforms that facilitate sales or services between European countries will be subject to the new "deemed supplier" regime, meaning the "deemed supplier". If a supplier active on a platform does not provide a valid VAT number, the platform itself will have to calculate, collect and remit VAT. 

A practical example? When a sale takes place through a marketplace or an intermediary app, the platform may be considered, for VAT purposes, the supplier of the good or service even if the actual seller is another party. This means that:

- the platform becomes responsible for the application, declaration and payment of VAT;
- the actual seller no longer has to manage VAT directly in the individual countries where the transaction takes place;
- the number of entities required to open VAT registrations abroad is reduced, greatly simplifying compliance.

4. What is the OSS system (One Stop Shop) and what are its benefits?

Introduced in 2021, the OSS regime already allows companies to declare and pay VAT on intra-EU B2C sales through a single quarterly return in their Member State. In this way, VAT registration in every destination country is avoided.

With the ViDA package, the OSS model will be extended to new categories of transactions, including:

• transfers of own intra-Community goods;

• sales facilitated by digital platforms;

• other cases that so far required companies to open multiple VAT registrations.

The aim is twofold. To simplify tax management for companies on the one hand, and to increase the traceability of transactions and combat evasion linked to distance sales on the other.

For companies, all this translates into a reduction in bureaucratic processes and administrative costs thanks to unified VAT management. But also into greater compliance and tax transparency, with structured and traceable data flows.

5. What changes for e-commerce and platforms with ViDA

As anticipated, with the ViDA package the tax role of e-commerce and digital platforms is also redefined. Marketplaces may be considered "deemed suppliers" and directly responsible for VAT on sales facilitated by third parties. 

Thanks to the extension of the OSS system, companies will be able to manage VAT throughout the EU with a single registration. From 2028, e-invoicing for intra-EU transactions will be mandatory, with standard digital reporting. Platforms will therefore have to adapt to new obligations for traceability, compliance and real-time data transmission.

6. What role does the Peppol network play in adapting to the ViDA package?

With the introduction of the ViDA package, the ability to manage document exchanges in a structured way with business partners in other EU Member States becomes essential. Those who want to get ahead of the transition can already make use of tools such as Peppol, the European network for sending and receiving e-invoices to and from public administrations and private entities.

Peppol is based on a four-corner model that guarantees security, interoperability and scalability, and is already used by a growing number of European countries. However, access to the network requires going through a certified Access Point.

A-Cube is an official Peppol Access Point and provides an API platform ready to use to integrate document flows into existing systems and be in line with the standards set by the ViDA package. A solution that enables companies to simplify regulatory transition and manage cross-border e-invoicing in a smooth and compliant way.

7. What is the impact of the ViDA reform on Italian companies?

From a regulatory and technological point of view, Italy starts from a position of advantage. It was indeed among the pioneering countries in introducing mandatory e-invoicing, which was extended to almost all VAT number holders as early as 2019. In addition, it has received an official extension from the European Union to continue using the Interchange System (SdI) until 31 December 2027. Or until a common system is introduced at European level.

The electronic transmission of VAT data is also a practice now well established in the Italian tax system, which reduces the immediate impact of the changes introduced by ViDA.

In the short term, therefore, Italian companies are not required to radically review their invoicing processes. However, with the arrival of the ViDA rules, they will still need to align with European standards.

8. What are the risks for those who do not adapt in time to the new European rules?

For companies that do not prepare in advance for the ViDA package, the consequences can be anything but minor. Those who do not adapt in time risk penalties for errors or omissions in data transmission. But also operational delays caused by incompatibilities in document flows with European partners. Those who arrive late also risk being less competitive. 

The more responsive companies, and those that plan the transition from now, will be able to offer leaner processes, faster integration and greater tax reliability. Elements that are increasingly decisive for operating in international markets.

9. How do you prepare for ViDA rules?

The first step is to analyse your invoicing and reporting flows so as to understand how aligned they already are with European requirements. This makes it possible to identify any regulatory and technical issues. To handle the transition in a scalable way, the most effective choice is to integrate interoperable API solutions capable of interfacing both with the business systems currently in use and with European models, and of adapting to regulatory developments. Working with certified technology partners, such as us at A-Cube, makes it possible to reduce adaptation times and maintain full control over business processes.

The key word is interoperability: adopting tools compliant with European standards today means facing tomorrow's changes with peace of mind.

10. How do A-Cube APIs support the transition to ViDA?

We at A-Cube have designed scalable and flexible API solutions that Italian companies can integrate from now. 

The API E-invoicing is a simple-to-integrate solution that allows companies and developers to fully and compliantly manage the exchange of e-invoices in Italy and abroad. It allows e-invoices to be sent and received via the Interchange System (SdI) in real time, in XML and JSON format, without having to change existing systems. It includes digital signature and automated digital preservation processes. In addition, it is already tested and compliant, designed to integrate easily into ERP systems, management software and payment platforms, and ready to evolve towards ViDA standards.

The API Peppol, moreover, allows the sending and receiving of electronic documents through the European Peppol network according to the BIS 3.0 standard. As already highlighted, we at A-Cube operate as a certified Access Point, guaranteeing full interoperability with public administrations and European companies that already use this channel.

Thanks to these two APIs, companies can centralise the management of e-invoicing and cross-border document flows, reduce operational burden and eliminate duplication. In addition, they allow companies to prepare now in a concrete way for the obligations that will come into force with ViDA between 2025 and 2028.

To find out more or try the APIs for free in a sandbox environment, write to info@acubeapi.com. Those who act today will be ready tomorrow.