Regulatory updates - European Union

ONESOURCE Pagero, an active contributor to the Peppol ViDA pilot, has reached the first milestone by successfully passing the initial conformity test for access points operating under the 5-corner model designed for ViDA compliance.

Under the ViDA package, adopted on March 11, 2025, mandatory intra-Community e-invoicing and digital reporting requirements (DRR) will take effect from July 1, 2030.

The Peppol ViDA pilot was officially launched in December 2024. It is designed to demonstrate how the 5-corner model can support compliance with intra-Community e-invoicing and DRR obligation.

More than 100 participants, including 20 Tax Administrations, Peppol authorities, service providers, and businesses, are involved in the pilot. Together, they are defining the e-invoicing and DRR architecture needed to support these obligations, as well as the specifications required to support them.

This conformance test demonstrated, among others, ONESOURCE Pagero’s ability to generate EN-compliant e-invoices, EN-compliant DRRs, exchange these in real-time with tax administrations and other service providers, as well as process response messages generated by all parties invoiced in a 5-corner exchange.

We look forward to real-life ViDA pilot testing, which is to be scheduled soon, and are ready to support those customers who would like to join the pilot together with us. If you have questions about ViDA and how to prepare your business, feel free to reach out here.

The European Commission has opened a public consultation to review and update the EU rules for electronic invoicing in public procurement. This review focuses on the eInvoicing Directive (Directive 2014/55/EU) and is an important step in shaping the future of digital invoicing across EU. 

Why does this matter? 

The current eInvoicing Directive was introduced in 2014 and helped create a common European standard for electronic invoices in public sector procurement and later in 2017 the creation of the well-known standard EN 16931 was developed in response to Directive 2014/55/EU. However, the Commission’s evaluation today shows that in practice, many businesses still face: 

• Different national approaches 

• Limited interoperability between systems 

• Extra complexity when operating across borders 

As a result, the full benefits of eInvoicing are not yet being realized. 

Therefore, the EU commission aim for a futureproof eInvoicing framework that works smoothly for both public authorities and businesses operating across the EU. 

How does this link to ViDA? 

This initiative is closely connected to the VAT in the Digital Age (ViDA) reform. ViDA plans to introduce mandatory electronic invoicing for crossborder transactions by 2030, making today’s consultation an early but important milestone on the road to wider digital reporting. 

Next steps and timelines  

The Commission encourages feedback from all interested stakeholders, including businesses of every size, especially SMEs, public authorities, civil society organisations, and eInvoicing service and solution providers. Contributions can be made through the EU’s “Have Your Say” portal by completing an online questionnaire. This is a great chance for businesses to influence the future shape of the E-Invoicing framework in the EU. More updates will follow, so stay tuned! 

The introduction of the EUCA is intended to strengthen the ability of EU customs authorities to safeguard the EU's external borders, particularly against challenges such as rising e-commerce and evolving global trade dynamics. Updating the EU customs system is expected to support the economy, enhance security, and benefit consumers by establishing a more straightforward and efficient digital framework for international trade within the EU. 

A key element of the reform is a data-driven approach to EU customs, led by the EUCA. The Authority will reinforce the Customs Union, become the core of the future Customs Data Hub, manage risks, and ensure compliance with e-commerce duties. Additionally, it will strengthen coordination among national customs authorities and enhance their capacity to address high-risk trade flows. 

The regulation that creates the new Union Customs Code, along with the EUCA, will now specify where the seat is located. Until the Authority is operational, the Commission will handle all procedures related to the setup and launch of the EUCA.