Electronic real-time invoicing hub

1 December 2025

Navigating complexity and preparing for the digitalisation of VAT and the future of tax

Following compromises and modifications to the original proposal, the EU’s Economic and Financial Affairs Council has adopted the VAT in the Digital Age (ViDA) initiative. This means all EU Member States will introduce standardised digital VAT reporting through live transaction reporting and e-invoicing systems.

These systems will require VAT-registered businesses to issue invoices in an electronic format, which must be submitted to tax authorities—typically on a real-time basis—via new e-invoicing software or platforms. Tax authorities will then validate these invoices and, in some cases, use the data to pre-populate VAT returns.

Several EU countries have already implemented real-time invoicing systems, prompting businesses to modernise their processes and integrate new IT systems to comply with local requirements.

The implementation of these systems is often a lengthy and costly process for affected businesses. Therefore, it is strongly recommended that businesses plan and adopt these systems well in advance of the relevant deadlines.

To help businesses plan we have created a table to provide key dates and information of e-invoicing mandates for non-resident businesses: