ViDA E-Invoicing Mandate: Country-by-Country Timeline 2026-2030

What Is ViDA? The Two Pillars

The VAT in the Digital Age (ViDA) package — adopted 2024, applying 2026-2030 — has two core pillars:

Key Definitions

EU-Level Timeline

Note: Exact dates vary by Member State transposition. Above reflects latest national legislation as of Sept 2026. Always confirm with local tax authority.

Country-by-Country Mandate Status (Sept 2026)

Deep Dives: Key Countries

Italy — The Pioneer (Since 2019)

Italy's Sistema di Interscambio (SDI) is the world's longest-running mandatory B2B e-invoicing system.

• Scope: All B2B, B2G, B2C (optional)
• Format: FatturaPA (Italian UBL profile)
• Transmission: Via SDI (central hub) — sender → SDI → recipient
• Identification: Codice Destinatario (7-char) or PEC email
• Penalties: 90-180% of VAT for non-compliance
• Archival: 10 years, digital, with timestamp + signature

Lesson for others: Central hub model works but creates single point of failure. Peppol's decentralized network is now preferred EU model.

Poland — KSeF (National Platform)

Poland chose a national platform (KSeF) over Peppol for domestic, Peppol for cross-border.

• Mandatory: February 2026 (postponed from July 2024)
• Format: UBL 2.1 with Polish extensions (FA(2), FA(3) schemas)
• Process: Invoice → KSeF → KSeF assigns KSeF number → recipient notified
• No KSeF number = no VAT deduction for recipient
• Integration: ERP → KSeF API (REST) or via certified integrator
• Cross-border: Peppol BIS 3.0 via certified Access Points

France — Chorus Pro → PDP (2026-2027)

France is transitioning from central platform to decentralized PDP (Plateformes de Dématérialisation Partenaires) model.

• Phase 1 (Sep 2026): Large enterprises (CA > €150M) — mandatory e-invoicing via PDP
• Phase 2 (Sep 2027): All taxpayers — mandatory e-invoicing via PDP
• DRR (e-reporting): Transaction data to DGFiP for all B2B (even if not e-invoiced)
• Format: UBL 2.1 (EN 16931) + French extensions (CIUS-FR)
• Network: Peppol for cross-border, PDP-to-PDP for domestic
• PDPs: Certified private platforms (20+ certified as of 2026)

Spain — Veri*factu + TicketBAI

Spain has dual tracks: national Veri*factu + regional TicketBAI (Basque Country, Navarre).

• Veri*factu (national): Mandatory July 2025 (large), July 2027 (all). Software must be certified by AEAT.
• TicketBAI (Basque/Navarre): Real-time ticket/invoice reporting to regional tax authority.
• Format: FacturaE 3.2.2 (UBL-based)
• Key difference: Veri*factu = software certification. TicketBAI = real-time push.

Germany — XRechnung + Peppol (2025/2028)

• B2G mandatory: Since Jan 2025 (XRechnung via Peppol or ZRE/OZG-RE)
• B2B mandate: Jan 2028 (phased by turnover)
• Standard: XRechnung (German CIUS of EN 16931) + Peppol BIS 3.0
• No central hub: Decentralized Peppol network. Choose any certified Access Point.
• DRR: Expected 2028+ aligned with EU DRR

Technical Requirements: What Your Invoice Must Contain

EN 16931 defines mandatory semantic elements. Your UBL 2.1 / Peppol BIS 3.0 invoice must include:

Pro tip: Our UBL E-Invoice Kit generates compliant UBL 2.1 / Peppol BIS 3.0 XML from CSV/PDF. Test it before your mandate date.

Peppol Network: How It Works

4-Corner Model

Choosing an Access Point (2026 Certified Providers)

Registration Process

1. Choose Access Point (above)
2. Register your Peppol Participant ID: 0192:[VAT_ID] (e.g., 0192:DE123456789)
3. Publish to SMP (Service Metadata Publisher) — Access Point does this
4. Test: send test invoice to Peppol test participant
5. Go live: update ERP to send/receive via Access Point API

Your Compliance Roadmap (By Business Profile)

Profile A: EU SME, Domestic Only (e.g., German Freelancer)

1. Now: Ensure invoices meet §14 UStG (PDF OK for now)
2. 2025: Test Peppol via Access Point (free tiers available)
3. 2027: Mandate check — if turnover > threshold, switch to structured
4. 2028: Full B2B e-invoicing via Peppol

Profile B: EU Mid-Market, Cross-Border B2B (e.g., Polish SaaS)

1. Now: Register for KSeF (Poland) / Peppol Access Point
2. 2026: Mandatory KSeF for domestic. Peppol for EU clients.
3. 2027: DRR reporting for cross-border (if mandated)
4. 2028: Full EU DRR alignment

Profile C: Non-EU Selling Digital Services to EU (e.g., US SaaS)

1. Now: Non-Union OSS for VAT. PDF invoices accepted.
2. 2028+: ViDA may extend e-invoicing to non-EU digital suppliers. Monitor.
3. Prep: Ensure billing system can generate UBL 2.1 / Peppol BIS 3.0

Profile D: Non-EU Selling Goods to EU (e.g., UK Fashion)

1. Now: IOSS for ≤ €150. Standard import for > €150.
2. 2026+: If EU warehouse → Union OSS + domestic e-invoicing mandate
3. 2028+: Full ViDA DRR for intra-EU movements

Implementation Checklist

Phase 1: Assess (Now)

• [ ] Map all invoice flows: domestic B2B, cross-border B2B, B2G, B2C
• [ ] Identify mandate dates per country (table above)
• [ ] Audit current invoice format: PDF? Paper? Structured data available?
• [ ] Check ERP capability: UBL 2.1 export? Peppol integration?
• [ ] Estimate volume: invoices/month per country

Phase 2: Pilot (6-12 months before mandate)

• [ ] Select Access Point (test 2-3)
• [ ] Register Peppol Participant IDs per entity
• [ ] Build/test UBL 2.1 generation from ERP
• [ ] Send test invoices to friendly trading partners
• [ ] Validate received invoices import correctly
• [ ] Document error handling: rejected invoices, missing fields

Phase 3: Go Live (Mandate Date)

• [ ] Switch production invoicing to structured format
• [ ] Stop accepting paper/PDF for VAT deduction (mandated scope)
• [ ] Train AP/AR teams on new workflow
• [ ] Monitor rejection rates (target < 2%)
• [ ] Archive: 10 years, immutable, with timestamp

Phase 4: DRR Readiness (2026-2028)

• [ ] Map data fields: invoice → DRR report
• [ ] Implement real-time/near-real-time push to tax authority
• [ ] Reconcile: DRR data = VAT return = ledger
• [ ] Prepare for periodic VAT return simplification/abolition

Cost Estimates (2026)

ROI: Studies show 60-80% cost reduction vs paper/PDF processing (printing, postage, manual entry, errors, disputes). Typical payback: 6-18 months.

Tools to Help You Prepare