The official text of the directive is publicly available here: https://eur-lex.europa.eu/eli/dir/2025/516/oj
The European Council first proposed the ViDA package on 8.12.2022. The political and legal process overcame many challenges and opposing views, including a public rejection in June 2024, ended by unanimous vote in the ECOFIN meeting on 11.3.2025 as reported earlier.
The directive now goes into effect on the 20th day after publication in the Official Journal of the EU on 14.04.2025.
The first measure then allows Member States to remove the Buyer Acceptance Requirements from national e-Invoicing mandates without a formal derogation.
Our article on reaching a compromise in November 2024 contains more details on the content of the ViDA package.
