VAT in the Digital Age (ViDA): What Changes in 2028 and 2030, and What Nordlet Does Today

VAT in the Digital Age (ViDA) is Council Directive (EU) 2025/516. It amends the EU VAT Directive (2006/112/EC) and entered into force on 14 April 2025. It does three things: it makes some platforms liable for the VAT on services they facilitate, it lets more sellers declare foreign VAT through the One Stop Shop instead of registering in each country, and it replaces the recapitulative statement with transaction-level reporting based on structured e-invoices.

Most of it does not apply yet. The rules start on two dates, 1 July 2028 and 1 July 2030, and each one needs data in the books that many companies do not record today: the country a warehouse is in, the bank account on a purchase invoice, the number of the invoice a credit note corrects. This article goes through the changes in date order and shows what Nordlet produces for each.

The dates

Date	What starts	Nordlet
14 April 2025	A Member State may require domestic B2B e-invoicing without asking the EU for a derogation	Peppol and national e-invoice formats (Peppol guide)
1 July 2028	Platforms become the deemed supplier for short-term accommodation and passenger road transport; the Union OSS covers more supplies; the scheme for transfers of own goods opens	VAT resolution rules and the monthly own-goods return
1 July 2030	Digital reporting of each intra-EU B2B transaction; structured e-invoices become the default for those transactions; the recapitulative statement ends	List of reportable transactions with the data still missing
1 January 2035	National reporting systems that exist by then must be interoperable with the EU system	Not applicable yet

A Member State may start applying the platform rule on any date from 1 July 2028 to 1 January 2030 (Directive (EU) 2025/516, art. 6(3)), so the 2028 date is the earliest, not the same for everyone.

1 July 2028: platforms as deemed suppliers

Since 2021 a marketplace is the deemed supplier for some goods sold through it, which our article on EU VAT for digital platforms explains in detail. ViDA extends the idea to two services: short-term accommodation rental and passenger road transport (art. 28a and 136b).

When a private host or an exempt small business rents out an apartment through a platform, the platform is treated as having received the service and supplied it to the guest. The platform charges and declares the VAT; the supply from the host to the platform is exempt. The host can opt out by giving the platform a VAT number issued in the country where the property is and declaring that the host charges the VAT.

In Nordlet, POST /v1/reference/vat/resolve applies this rule for supplies from 1 July 2028. Send serviceKind (short_term_accommodation or passenger_road_transport), serviceCountryCode, and whether the underlying supplier gave a VAT number (underlyingSupplierGaveVatNumber) and charges VAT itself (underlyingSupplierChargesVat). The response says who owes the VAT, cites the article, and adds a warning where the country has a choice: whether it excludes exempt small enterprises from the rule (art. 28a(5)), and whether it starts later than July 2028.

A platform also reports the income of its sellers each January under DAC7. That is a separate obligation from VAT, covered in DAC7 Reporting in Nordlet.

1 July 2028: one VAT registration for more sellers

The Union OSS currently covers distance sales of goods and B2C services. From July 2028 it also covers:

• goods a seller supplies to consumers in a country where the goods already are, without being established there (art. 369b(e));
• goods supplied with installation or assembly (art. 36, 369b(d));
• gas, electricity, heating and cooling supplied to consumers (art. 39, 369b(d));
• goods of a non-EU seller sold through a platform that is the deemed supplier (art. 14a(2), 369b(b)).

Before ViDA each of these could require a VAT registration in the customer's country. The same /v1/reference/vat/resolve endpoint takes goodsKind (installed or energy_network) and goodsLocationCountryCode, and returns the place of supply and whether the sale goes on the OSS return. The EU VAT engine guide describes the other inputs.

1 July 2028: transfers of own goods

Moving your own stock from a warehouse in one Member State to a warehouse in another is a transfer for VAT purposes: a zero-rated supply in the country of dispatch and an acquisition in the country of arrival. Today that requires a VAT registration in the destination country. ViDA adds a special scheme (art. 369xa to 369xk) under which these transfers are declared on one monthly return in the Member State of identification.

Nordlet builds that return from stock movements. Each warehouse now has a countryCode (POST /v1/inventory/warehouses/create or /update). POST /v1/declarations/eu/own-goods-transfers/compute with a year and month finds every stock transfer between warehouses in different Member States in that month, values it at cost in euro, and groups it by destination and dispatch country. The response includes the due date (the last day of the following month) and warnings, for example when the company's base currency is not the euro and the amounts were converted at the rate of the last day of the period. In the app the return is on Declarations → OSS / IOSS, under Transfers of own goods.

1 July 2030: digital reporting replaces the recapitulative statement

This is the larger change. Today a company that sells goods or services to businesses in other Member States files a recapitulative statement (EU sales list) once a month or once a quarter, with one total per customer. From 1 July 2030 each transaction is reported separately, close to the time of the invoice, from the data on a structured e-invoice (art. 262 to 264 as amended). The buyer reports too: an acquisition on which the buyer self-assesses the VAT is reported by the buyer.

Four kinds of transaction are covered:

Article	Transaction	Reported by
262(1)(a)	Intra-EU supply of goods	Supplier
262(1)(b)	Intra-EU acquisition of goods	Customer
262(1)(c)	Supply of services taxed under the reverse charge in another Member State	Supplier
262(1)(d)	Purchase of services on which the customer self-assesses VAT	Customer

ViDA also adds two required invoice details (art. 226): the number of the invoice being corrected, on a credit note, and the supplier's bank account or other payment account identifiers. Our glossary entry on e-invoices quotes the exact wording.

POST /v1/declarations/eu/digital-reporting/list with fromDate and toDate returns every transaction of the company in that range that will fall under these rules. Each item has the article, the invoice data and lines, the supplier and customer VAT numbers, the supplier's bank accounts, the Member State to report to, the date by which it must be reported, and a missing list naming any required detail the books do not have. A customer partner without a VAT number, a credit note without the number of the invoice it corrects, or a company with no IBAN in its settings each show up there. The list also warns about stock transfers to other Member States in the period, which must be reported here unless the company uses the own-goods scheme. In the app the same list is Declarations → EU digital reporting.

The list is useful now, four years before the start date: it shows which sales and purchases would fail the reporting requirements if the rules applied today, so the gaps can be closed in partner records and settings.

What Nordlet does not do yet

Nordlet does not send digital reports. On 10 October 2026 the EU had not published the message format for transmitting the data (art. 263(4)), and no Member State had published its national channel for it. When they are published, sending will be built on top of the list above. Until then the endpoint is a check of the data, not a filing.

Structured e-invoices themselves are available now. Nordlet generates Peppol BIS Billing 3.0 invoices and credit notes, and sends them through the company's own Peppol access point account (Recommand, Storecove or e-invoice.be). The Peppol guide covers the setup, and E-Invoicing in the EU: Country-by-Country Requirements lists which countries already require e-invoices between businesses.

How the pieces fit together

The ViDA rules all depend on data captured when the transaction is recorded, not at the end of the quarter:

• the VAT scheme of each sale invoice (intra_eu_b2b, reverse_charge) decides whether it is reportable;
• the partner's VAT number fills the customer field;
• the warehouse country decides whether a stock movement is a cross-border transfer;
• the credited invoice link on a credit note fills the corrected invoice number.

Nordlet stores these on the documents themselves, so the 2028 and 2030 outputs are read from the existing ledger rather than from a separate export. The full list of filings Nordlet sends or builds per country is on the filing support page, and every new endpoint is recorded in the changelog.

FAQ

When does ViDA apply?

The directive has been in force since 14 April 2025. The platform rule for accommodation and passenger transport, the wider One Stop Shop and the scheme for transfers of own goods apply from 1 July 2028; a Member State may start the platform rule later, up to 1 January 2030. Digital reporting of intra-EU transactions and default structured e-invoicing for them apply from 1 July 2030.

Does ViDA make e-invoicing mandatory for domestic sales?

Not by itself. It allows each Member State to require domestic B2B e-invoicing without an EU derogation, and from 1 July 2030 structured e-invoices become the default for intra-EU B2B transactions. Whether domestic sales need e-invoices depends on the national law of each country.

Can Nordlet send ViDA digital reports?

No. The EU message format and the national channels had not been published on 10 October 2026. Nordlet lists the reportable transactions and the data each one still lacks, through POST /v1/declarations/eu/digital-reporting/list and the EU digital reporting page in the app.

What is the transfers of own goods scheme?

It is a special scheme from 1 July 2028 under which a company declares stock moved between its own warehouses in different Member States on one monthly return, instead of registering for VAT in each destination country. Nordlet builds that return from stock transfers between warehouses with different country codes.

Is a platform always the deemed supplier for short-term rentals from 2028?

No. The platform is the deemed supplier when the host does not charge VAT, for example a private person or an exempt small business. A host who gives the platform a VAT number issued in the country of the property and declares that the host charges the VAT stays the supplier. A Member State may also exclude exempt small enterprises from the rule.

What should a company do now?

Run the digital reporting list for a recent month and fix what it reports as missing: VAT numbers on EU business partners, the company IBAN, and the link from each credit note to the invoice it corrects. Set the country on each warehouse if stock is kept in more than one Member State.