SAP B1 blog

VAT in the Digital Age (ViDA) is a package of reforms adopted by the EU Council on 11 March 2025, which adapts the European VAT system to digital business processes. ViDA aims to combat VAT fraud – an annual loss of around €61 billion in the EU – and reduce bureaucratic hurdles for companies operating across borders.

An application programme that generates queries in the system. The query generator is sometimes referred to as Query Wizard designated.
This "query builder" in SAP Business One is a Toolwhich can be used to create and display queries to retrieve data from the SAP Business One database. Queries can be created, which can then be sorted and filtered in various ways. In addition to the user-defined fields and calculations, users can also use the Results export their queries in various forms, e.g. as an Excel spreadsheet or in PDF format.

The ViDA package rests on three pillars with staggered deadlines:

Column 1 — Digital reporting obligations and e-invoicing: Electronic invoicing according to the European standard EN 16931 will become the norm for cross-border B2B transactions. Companies will need to report transaction data digitally to the tax authorities within 10 days of issuing an invoice. This real-time reporting replaces the previous recapitulative statement (ZM). The EU-wide obligation will come into effect from 1 July 2030. For SAP B1 users, this means: processes related to outgoing invoices, interfaces to tax authorities and existing e-invoicing must be prepared in good time for the new reporting deadlines and format requirements.

Column 2 — Platform economy:
Platforms like Airbnb or Uber are treated as "deemed suppliers" for tax purposes when the actual service provider does not pay VAT. The regulation will come into effect in stages from July 2028, with individual member states able to postpone its introduction until January 2030.

Pillar 3 — Einheitliche MwSt-Registrierung (Single VAT Registration):

By expanding the One-Stop Shop (OSS), companies will be able to handle all their EU-wide VAT through a single portal in their home country, rather than having to register individually in each country. Initial relaxations will begin from January 2027, with further expansion phases to follow by 2028.

Demarcation ViDA is not to be equated with individual national e-invoicing obligations, such as the German E-invoicing Act. National regulations may take precedence in terms of timing but must align with the EU-wide ViDA framework from 2030 onwards.

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