# VAT in the Digital Age – ViDA (Directive 2025/516)

Council Directive (EU) 2025/516 of 11 March 2025 amending Directive 2006/112/EC as regards VAT rules for the digital age

- Status: In force
- Legal order: European Union
- Legal area: Taxation of scrap and metal trade
- OJ L 2025/516, 25.03.2025
- Business profile: Smelting, Semi-fabrication, Recycling, Scrap trade, Product manufacturers

## In brief

Mandatory e-invoicing and digital reporting for intra-EU B2B transactions from 1.07.2030; national e-invoicing systems (e.g. KSeF) permitted without derogation.

## Key obligations

- Member States may apply national mandatory e-invoicing from 14.04.2025 (Art. 6(1))
- Transposition of Art. 5 (e-invoice, digital reporting) by 30.06.2030, application from 1.07.2030 (Art. 6(5))
- National systems existing before 1.01.2024 – adaptation by 1.01.2035 (Art. 6(5), second subparagraph)

## Competent authority

Member States (in PL – Minister of Finance, National Revenue Administration (KAS))

## Penalties

Laid down by national law.

## Entry into force

14.04.2025

## Application

in stages: 14.04.2025, 1.01.2027, 1.07.2028, 1.07.2029, 1.07.2030 (Art. 6)

## Key dates

- 01.01.2027: Application of the provisions implementing Art. 2
- 01.07.2028: Application of the provisions implementing Art. 3
- 01.07.2029: Application of the provisions implementing Art. 4
- 01.07.2030: E-invoicing and reporting of intra-EU transactions (Art. 5)
- 01.01.2035: Adaptation of national systems existing before 2024

## Related acts

- [National e-Invoicing System (KSeF)](https://igmnir.org/dane/prawo/en/pl-vat-ksef/)
- [VAT Directive – reverse charge for scrap and metals (Arts 199, 199a)](https://igmnir.org/dane/prawo/en/eu-vat-odwrotne/)

## Official sources

- [Text of the act](https://eur-lex.europa.eu/eli/dir/2025/516/oj/pol)

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Register as of: 22.10.2026. The official text of the act prevails. IGMNiR. On the website: https://igmnir.org/en/law/#akt-eu-vida