ViDA + ENA — 2028 roadmap and EN 16931 alignment

Latvia has structured its digital fiscal transition by voluntarily aligning with the European ViDA schedule (VAT in the Digital Age, adopted December 2024) and ENA (Eiropas New Approach — customs reform). The 2015 EU presidency legacy under Juncker / Ansip shows through: Latvia framed the Digital Single Market agenda and rolled it out domestically. The eRēķins B2G 2025 + B2B 2026 + SAF-T-LV 2027-2028 sequence anticipates the July 2030 DRR obligations.

History — from the 2015 presidency to ViDA 2024

Latvia held the rotating Council of the EU presidency in H1 2015. Under Andrus Ansip's drive (EU Digital Single Market Commissioner) and with an active Latvian cabinet, the Digital Single Market agenda was structured. Ten years later the domestic rollout is coherent: EN 16931 alignment from 2020, mandatory B2G eRēķins 2025, mandatory B2B 2026, SAF-T-LV 2027-2028, DRR compliant July 2030. No sovereignty strategy — the approach is European convergence.

text vida-ena-timeline.txt

2015       | Latvian EU presidency (1st half) — Latvia frames the Digital
           | Single Market agenda under Juncker / Ansip.
           |
2017       | EN 16931 published by CEN — European e-invoicing standard.
           | Latvia integrates it into its roadmap.
           |
2020       | MK noteikumi setting PEPPOL BIS 3.0 in central public
           | procurement. First EN 16931 alignment.
           |
2022-12    | EU Commission publishes the ViDA (VAT in the Digital Age)
           | proposal — 3 pillars: DRR, platforms, single VAT registration.
           |
2024-12    | ECOFIN Council adopts ViDA after 2 years of negotiation —
           | DRR mandatory intra-EU from July 2030.
           |
2025-01    | Latvia: universal B2G eRēķins triggered (1 January 2025).
           |
2026-01    | Latvia: universal B2B eRēķins triggered.
           | Unique format PEPPOL BIS 3.0 EN 16931 across all B2B.
           |
2027-2028  | SAF-T-LV finalised. Transactional reporting preparation
           | aligned with ViDA DRR.
           |
2030-07    | DRR mandatory for intra-EU operations — near real-time
           | reporting via PEPPOL or equivalent.
           |
2030-2032  | EU recap statements phased out. Extended European Single
           | VAT Registration operational.

Governance — Finanšu ministrija + VID + EU

Domestically Finanšu ministrija owns the ViDA transposition. VID runs the technical rollout (EDS, SAF-T-LV). Saeima votes the PVN likums amendments and MK noteikumi. At the EU level the Commission DG TAXUD steers ViDA, the ECOFIN Council adopts it. Latvia sits at the Working Party on Tax Questions (WP TAX) negotiating technical details.

Schema — EN 16931 + SAF-T-LV + DRR

text vida-lv-impact.txt

# ViDA — the 3 pillars and Latvia's impact

PILLAR 1 — Digital Reporting Requirements (DRR)
  Mandatory transactional reporting on intra-EU operations
  Format: EN 16931 (UBL or CII)
  Lead time: 10 days after invoice issuance (initial 2 days, relaxed)
  Deadline: 1 July 2030
  LV impact: direct alignment, B2B eRēķins 2026 already covers ~95% of the path

PILLAR 2 — Platform Economy
  Platforms (short-term rental, passenger transport) become VAT-liable
  for their non-declared providers
  Deadline: 1 July 2028
  LV impact: limited (few domestic Airbnb/Uber-like players in LV itself)

PILLAR 3 — Single VAT Registration
  One EU VAT registration to sell across all member states via
  extended OSS
  Deadline: 1 July 2028
  LV impact: positive for e-commerce export (Madara, MikroTik, etc.)

ENA — Eiropas New Approach (Customs Reform)
  EU customs reform (proposed 2023, adoption expected 2025-2026)
  Removes the EUR 150 import e-commerce threshold — VAT from euro 1
  Centralised EU customs data hub
  LV impact: modest but structuring for Riga port flows

Comparison — EU ViDA readiness

Country	National format	EN 16931 alignment	ViDA convergence effort
Latvia	None (pure PEPPOL)	Native since 2020	Minimal
Estonia	EVS 923 (rarely used)	PEPPOL aligned	Low
Italy	FatturaPA	CIUS extension	High (FatturaPA → UBL mapping)
Poland	FA(2) JSON-like	CIUS extension	Very high
France	Factur-X + UBL + CII	Multi-format	Medium
Finland	Finvoice 3.0	EN 16931 aligned	Medium (Finvoice will persist)

Schedule 2025 → 2030

1 Jan 2025: universal B2G eRēķins — already live.
1 Jan 2026: universal B2B eRēķins — switch announced, target 70% Q1 / 95% end of year.
2027: SAF-T-LV consultation finalised, first XSD version published.
1 July 2028: ViDA pillars 2 (Platform Economy) and 3 (Single VAT Registration) in force. SAF-T-LV progressively deployed.
1 July 2030: mandatory intra-EU DRR. Latvia natively ready.
2030-2032: EU recap statements phased out, extended OSS operational.

Common pitfalls

Assuming ViDA = a new format. ViDA is not a format — it is a framework requiring EN 16931 (UBL or CII) and transactional reporting. Latvia already uses UBL via PEPPOL BIS 3.0.
Thinking SAF-T-LV replaces eRēķins. No — SAF-T-LV is complementary. eRēķins = transactional invoice. SAF-T-LV = periodic extraction of the general ledger + bank flows for tax audit.
Confusing ENA customs and ViDA VAT. Two separate EU files. ViDA is run by DG TAXUD on the VAT side. ENA by DG TAXUD on the customs side. Schedules and obligations differ.
Underestimating alignment cost. Even though Latvia is ahead, local ERPs will have to ship DRR and SAF-T-LV connectors for 2027-2030. Anticipate on the vendor side.
Expecting Latvia to centralise. ViDA does not create a central EU platform. Each member state keeps its system. Latvia stays on the decentralised PEPPOL network — no national SdI or KSeF equivalent.

Foundations

Standards

Flagship messages

Tools