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| Requirements |
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| Stakeholder requirements |
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| Expected KPI |
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| Legal requirements resulting from the adopted ViDA package |
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| Council Directive (EU) 2025/516 of 11 March 2025 amending Directive 2006/112/EC as regards VAT rules for the digital age |
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| Council Implementing Regulation (EU) 2025/518 of 11 March 2025 amending Implementing Regulation (EU) No 282/2011 as regards information requirements for certain VAT schemes |
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| Council Regulation (EU) 2025/517 of 11 March 2025 amending Regulation (EU) No 904/2010 as regards the VAT administrative cooperation arrangements needed for the digital age |
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| Constraints |
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| Solution applicable to EU Member States |
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| Central VIES storage of data |
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| Electronic invoice with Reference European Standard for Electronic invoicing |
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| Operational access related requirements |
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| Management of access right/authorisation rights to the data (depending on type of data) |
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| Grant automated access to central VIES to electronic systems |
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| Grant automated access to central VIES to officials of national tax administrations and Eurofisc liaison officials |
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| Requirements the national tax administration should realize |
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| The national tax administration is able to communicate with other national tax administration |
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| The national tax administration exchanges B2B intra-community e-invoices data from the national electronic system to the central VIES |
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| Requirements serving the National Tax Administration |
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| Allow national tax administration to access data of B2B intra-community e-invoices through the central VIES |
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| Verification of data through the Central VIES |
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| Central VIES requirements |
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| The central VIES is able to conduct automatic cross-checks of the information on B2B intra-community e-invoices |
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| The central VIES is able to store exchanged B2B intra-community e-invoices data |
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| LV-Binding Power and Jurisdiction |
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| LV-Assumptions & constraints |
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| Digital Solution Functional Requirements Catalogue view |
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| 10 PAAF MS Motivation view |
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| Regulation 2022/0379 on laying down measures for a high level of public sector interoperability across the Union (Interoperable Europe Act) |
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| Interoperable Europe Act requirements |
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| Legal requirements |
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| Functional requirements |
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| Technical requirements |
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| Digital Solution Architecture Decisions Catalogue view |
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| «rfc» Regulation 2024/903 on laying down measures for a high level of public sector interoperability across the Union (Interoperable Europe Act) |
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