As the EU’s VAT in the Digital Age (ViDA) reforms draw closer, several Member States are moving forward with domestic e-invoicing frameworks, technical updates, and legislation to prepare for the 2030 cross-border e-invoicing mandate. Recent developments in Germany, Poland, the Netherlands, Greece, and at the EU standards body CEN reflect growing momentum—with notable variation in progress and approach.
Here are just some of the updates from June 2025
Germany: Second Draft of E-Invoicing Rules Now Open for Consultation
On 25 June 2025, Germany’s Ministry of Finance published a revised draft of its “letter” setting out rules for the country’s B2B e-invoicing rollout, which began in January 2025. Updates include:
- Requirement for EN 16931 compliance checks
- Adjusted provisions for small businesses and low-value invoices
- Clarifications for the construction sector
The consultation runs until mid-August, with final guidance expected by end of 2025.
CEN to Publish Updated EN 16931 Standard by September
The European Committee for Standardization (CEN) is finalising a revised version of EN 16931, the EU’s e-invoicing semantic standard, to support ViDA’s B2B and intra-EU needs. Updates include:
- A modernised core semantic model
- Revised syntax bindings for CII and UBL
- Enhanced extension methodology
The final working meeting took place on 25 June, with publication due in September 2025.
Poland: KSeF 2.0 Legislation Moves Forward
Poland’s updated e-invoicing law—KSeF 2.0—was submitted to Parliament on 25 June 2025, after being approved by the Council of Ministers. The aim is to pass the law in July, ahead of the 1 February 2026 B2B e-invoicing mandate.
Netherlands Supports ViDA, Plans Flexible Rollout
In a new publication, the Dutch government confirmed it will comply with ViDA’s 1 July 2030 cross-border mandate but is prioritising flexibility and minimal burden, especially for SMEs. The Netherlands is gathering feedback via consultation and is still assessing implementation options, including whether to use a national or third-party platform.
Greece: Final Phase of B2G E-Invoicing Delayed Again
Greece’s myDATA e-invoicing platform rollout has been postponed once more. The final B2G phase—covering non-government expenditure above €2,500—will now go live on 1 September 2025. This delay makes a 2026 B2B launch increasingly unlikely, with no formal date announced.
Croatia Approves Act mandating domestic B2B e-invoicing
On 11 June 2025, Croatia approved and published its Fiscalisation Act, mandating domestic B2B e-invoicing and e-reporting for resident, VAT-registered businesses. It's still unclear whether the rules will apply to non-residents with a fixed establishment. The e-reporting system is expected to support pre-filled VAT returns.
A Fragmented Path to ViDA
While ViDA sets a common destination, Member States are progressing at different speeds. With technical standards evolving and timelines shifting, the next 12–18 months will be key for organisations planning for future e-invoicing compliance across Europe.
