ViDA & E-Invoicing Mandate Tracker
Where the EU's fragmented SAP DRC / e-invoicing landscape actually stands, country by country — and where it converges under ViDA. Maintained by 30 Advisory.
11 countries + EU-wide framework · Last verified 16 Sep 2026
11 + 1
Jurisdictions tracked
6
Already fully live today
3
Mid-rollout, phasing in
1 ene 2027
Four separate regimes converge on this date
Country by Country
Scope, key dates, and current status for the jurisdictions we're most frequently asked about. Dates reflect the latest confirmed legislation as of the verification date above — several have already shifted once.
The most mature regime in scope — now migrating SDI to cloud-based infrastructure rather than changing the mandate itself.
Both phases now in force after a prior 2025 delay caused by system rebuild issues at the Ministry of Finance.
Tolerance windows (general to 31 Mar, self-billing to 30 Jun 2026) have now closed.
SME enforcement deferral (an ~18-month extension) has now lapsed — RO e-Factura applies economy-wide.
Fiscalization 2.0. Phase one live; scope widens to non-VAT public-sector entities on the 2027 date.
Not EU/ViDA, but one of the world's most mature clearance systems — included given our active delivery track record there.
Large and mid-market issuing obligations are now in force; enforcement is being softened through year-end for good-faith compliance efforts.
XRechnung/ZUGFeRD. Receiving is already mandatory; the harder issuing obligations are still ahead.
No general B2B e-invoicing mandate — Hungary runs on real-time invoice reporting (RTIR) instead, expanding sector by sector.
Two distinct regimes: Verifactu (certified software) is now law; the separate B2B exchange mandate is still subject to technical delay.
Second postponement in two years — a useful reminder that "confirmed" dates in this landscape still move.
ViDA — the framework every domestic mandate above will eventually have to align to.
ViDA: The EU-Wide Endpoint
Every domestic mandate above is a country moving early. ViDA is where they all have to end up.
Mandatory digital reporting for intra-EU B2B
Structured e-invoices and near-real-time digital reporting become mandatory for cross-border B2B transactions, with a 10-day reporting deadline and a central VIES database replacing the legacy system.
Domestic regimes must harmonize to the ViDA standard
Member States that already run their own domestic e-invoicing/reporting systems (Italy, Poland, France, and the rest of this tracker) must align them to the ViDA model by this date.
Informational only — this tracker reflects publicly available legislation and official guidance as of the verification date above and does not constitute legal or tax advice; several of these dates have already moved once and may move again. Please verify current requirements with official sources or your tax advisor before relying on this for a compliance decision.
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