ViDA 2026-2030 — the DRR roadmap

ViDA (VAT in the Digital Age) is the major European reform that will, by 2030, generalise structured electronic invoicing and near real-time VAT reporting for exchanges between Member States. For Bulgaria, which today has no national B2B mandate, ViDA is the external engine: it is the EU's calendar — not a Bulgarian law — that will impose the binding deadline, the DRR (Digital Reporting Requirement) on 1 July 2030.

History — from the 2022 proposal to the 2025 directive

The European Commission published the ViDA package on 8 December 2022. After two years of negotiation (the initial timelines were pushed back), the Council formally adopted the package on 11 March 2025, translated in particular into Directive (EU) 2025/516 amending the VAT Directive 2006/112/EC.

The structuring change for all Member States, Bulgaria included, is the end of the buyer's consent for intra-EU e-invoicing and the introduction of near real-time cross-border digital reporting. For Bulgaria, which today relies on art. 114 ЗДДС (consent required), this is a paradigm shift scheduled for 2030.

2022-12-08 | The European Commission publishes the ViDA package (VAT in the
           | Digital Age): e-invoicing, platform economy, single VAT
           | registration.
           |
2025-03-11 | Formal adoption of the ViDA package by the Council, after the
           | calendar adjustments negotiated in 2024.
           |
2025       | Publication of Directive (EU) 2025/516 (amending 2006/112/EC):
           | removal of buyer's consent for intra-EU e-invoicing, DRR
           | calendar.
           |
2026-01-01 | Bulgaria: SAF-T for large enterprises + euro. Still no national
           | B2B mandate. The preparation window opens.
           |
2028-2030  | Roll-out of the Digital Reporting Requirement (DRR): near
           | real-time cross-border digital reporting of intra-EU
           | transactions, based on EN 16931.
           |
2030-07-01 | Binding deadline for the cross-border DRR. Convergence of
           | national systems (including a possible Bulgarian CTC, model
           | still to be defined).

Governance — NRA + European Commission

ViDA is steered at European level by the Commission (DG TAXUD) and the Council. Transposition and operationalisation fall to each Member State: in Bulgaria, the NRA (Национална агенция за приходите) and the Министерство на финансите will define the national model for implementing the DRR.

As of June 2026, Bulgaria has not settled its national CTC model: it could build on the Peppol network already in place for B2G, extend SAF-T, or adopt a dedicated reporting scheme. The decision will depend on EU implementing acts and an upcoming national consultation.

Technical schema — DRR, EN 16931, calendar

ViDA rests on three pillars; the most structuring for EDI/e-invoicing is the DRR coupled with structured EN 16931 e-invoicing.

# ViDA — 3 pillars (VAT in the Digital Age)

1. Digital Reporting Requirements (DRR) + e-invoicing
   → structured EN 16931 e-invoice by default for intra-EU
   → near real-time cross-border digital reporting
   → deadline: 2030-07-01
   → end of buyer's consent for intra-EU

2. Platform Economy
   → VAT liability of platforms (short-term rental, transport)
   → staggered roll-out 2028-2030

3. Single VAT Registration (SVR / extended OSS)
   → one VAT registration to sell across the whole EU
   → extension of the OSS one-stop shop

# Bulgaria's position: CTC laggard, aligns with the EU calendar
# rather than anticipating with a national mandate.

• EN 16931 — the common semantic standard of the core invoice, the DRR foundation.
• Near real-time — cross-border reporting happens shortly after issuance (not as a monthly aggregate).
• Intra-EU first — the DRR targets transactions between Member States; the domestic legs stay in States' hands.
• Peppol as a ramp — the Peppol network already used in B2G is the natural DRR infrastructure.

Bulgarian position vs advanced states

Bulgaria starts further back than its neighbours that already have a CTC. Its advantage: no legacy infrastructure to reconcile, so the option to adopt a ViDA-aligned model directly. Its risk: a short implementation window if the national decision is delayed.

Adoption — preparation and existing blocks

• SAF-T (2026) — the first structured-data foundation among large enterprises; a natural ramp toward DRR reporting.
• B2G Peppol (2019) — the network and EN 16931 format already operational on the public side, reusable for intra-EU.
• Euro (2026) — currency aligned with the euro area, simplifying cross-border invoicing.
• CTC decision pending. The Bulgarian national model (clearance, reporting, or hybrid) remains to be defined by 2030.

Common pitfalls

• Confusing intra-EU DRR and domestic B2B mandate. ViDA mandates the former; the latter remains a national choice.
• Thinking the deadline is far off. 2030 is close on an ERP rollout scale; companies already under SAF-T get a head start.
• Waiting for a proprietary Bulgarian format. The foundation is EN 16931; investing in a non-standard format is risky.
• Ignoring the end of consent. For intra-EU, art. 114 ЗДДС (consent) will be neutralised by ViDA; anticipate the structured-receiving capability.
• Neglecting Peppol. The existing B2G network is the most likely ramp; connecting early reduces the 2030 effort.

Cross-links

• Bulgaria hub — full view
• No B2B mandate
• SAF-T 2026 — accounting reporting
• Peppol B2G — public e-invoicing
• ДДС — VAT regimes
• European Commission — VAT in the Digital Age
• NRA — Национална агенция за приходите