Brussels, 26 June 2026 – The European Commission published the ViDA work programme 2026 on 22 May 2026, providing the concrete implementation plan for rolling out the VAT in the Digital Age (ViDA) package. The programme sets out which activities the Commission and member states will undertake during 2026 and early 2027 to operationalise the legislation formally adopted on 11 March 2025. For businesses and Peppol Service Providers, the document offers the first clear view of the implementation timeline ahead.
What Is the ViDA Package?
ViDA — VAT in the Digital Age — is the most significant reform of the European VAT system in decades. The package rests on three pillars. Pillar 1 introduces mandatory digital reporting and e-invoicing for cross-border B2B transactions within the EU. Pillar 2 introduces new VAT rules for the platform economy, covering short-term accommodation rental and passenger transport. Pillar 3 extends the One Stop Shop to avoid multiple VAT registrations across the EU.
The package was formally adopted on 11 March 2025 following re-consultation of the European Parliament and will be rolled out progressively until January 2035. The most immediate business impact lies in Pillar 1: the obligation for e-invoicing and digital reporting in cross-border B2B trade.
What the ViDA Work Programme 2026 Contains
The ViDA work programme 2026 builds on the implementation strategy published by the Commission in September 2025 and outlines the concrete activities planned under the current multiannual financial framework. Three main areas of activity are in focus for 2026.
The first is the development of technical specifications for digital reporting of cross-border B2B transactions. The Commission is working with member states and stakeholders on standardised reporting formats aligned with existing standards, including Peppol BIS.
The second is preparation for the One Stop Shop extension from 1 January 2027, covering B2C supplies in the e-charging sector and the groundwork for the broader extension for non-established suppliers from 1 July 2028.
The third is support for member states in transposing the ViDA directive into national law, including guidance and technical tools for implementing Pillar 1.
The Timeline for E-Invoicing and Digital Reporting
The work programme confirms the established implementation timeline. From 1 January 2027, the OSS will be extended for B2C supplies in the e-charging sector. From 1 July 2028, platform economy measures and Single VAT Registration reforms will enter into force. From 1 July 2030, cross-border B2B transactions will be subject to new digital reporting obligations based on mandatory e-invoicing. Full harmonisation is targeted for 1 January 2035.
For businesses operating across the EU, the 1 July 2030 deadline is the most immediately relevant milestone. In practice, compliance will require invoices in a structured electronic format conforming to EN 16931, exchanged in virtually all cases via the Peppol network.
For the Netherlands specifically, this European timeline is reinforced by national policy developments: the Dutch evaluation report of March 2026 points toward mandatory domestic B2B e-invoicing via Peppol from 2030 as well. Read our article on the Netherlands B2B e-invoicing mandate for the national context.
What This Means for Your Organisation
The ViDA work programme 2026 makes clear that the Commission is actively steering implementation and that the timelines are fixed. Businesses engaged in cross-border B2B trade within the EU must be able to exchange structured e-invoices compliant with ViDA standards by 2030. This means, in almost every case, the Peppol network with EN 16931-compliant invoices.
For Peppol Service Providers, the work programme provides certainty about the standards their services must support. For businesses, it reinforces that choosing a future-proof Peppol solution is now more relevant than ever.
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