E-invoicing mandate in the EU: ViDA and EN 16931
From Jul 1, 2030, businesses must invoice cross-border B2B sales in the EU by e-invoice and report them digitally. The EU package ViDA (VAT in the Digital Age) sets this out, based on the EN 16931 standard.
| ViDA adopted | Mar 11, 2025, in force since Apr 14, 2025 |
|---|---|
| National e-invoicing mandate | Since entry into force, member states may introduce one without an EU derogation |
| E-invoice and reporting for cross-border B2B sales | from July 2030 |
| Alignment of existing national reporting systems | by Jan 1, 2035 |
| Standard | EN 16931 |
As of September 2026.
For domestic sales, each member state decides whether and from when an e-invoicing mandate applies. The country pages in this overview show the current status of each.
What EN 16931 defines
The standard defines which data an e-invoice contains and what the data means. Two XML syntaxes serve as the file format: UBL and CII. XRechnung, ZUGFeRD, Factur-X and Peppol BIS build on them. National formats such as FatturaPA (Italy) or FA(3) (Poland) follow their own schemas.
Compare formats
The format comparison shows which formats exist and how they differ.