ViDA 2030: VAT, e-invoicing and B2B clearing

Functional separation between clearing, VAT and settlement

The technical note published on Zenodo defines a three-layer architecture. Osnias performs one function: multilateral netting of B2B trade obligations net of VAT. VAT is calculated line by line in each company’s ERP and transmitted through its e-invoicing provider. Monetary settlement of the resulting net balance is then carried out by authorised nodes.

ViDA 2030: e-invoicing and Digital Reporting Requirements

The EU VAT in the Digital Age (ViDA) package, adopted in 2025, provides for the progressive introduction of new electronic invoicing and digital reporting requirements. Digital Reporting Requirements (DRR) for cross-border B2B transactions are due to apply from 1 July 2030. The Union framework relies on structured transaction data and e-invoicing as the reference documentation layer.

Osnias is designed as a complementary layer. It does not replace the electronic invoice, VAT calculation or statutory reporting. It operates after qualification of the trade obligation in order to aggregate net-of-VAT amounts and calculate net positions.

CLEAR 9W for B2B commercial obligations

Commercial invoices admitted to the protocol may state “Payment method: CLEAR 9W”. The cycle is a nine-week protocol envelope, while its operational window is structured so that an admitted obligation reaches settlement within no more than 59 days, consistently with the operating doctrine set out in Book 4 and the EU framework on payment periods in commercial transactions.

Where VAT becomes chargeable upon receipt of payment, the note provides that the cycle settlement date constitutes the date of receipt, supported by a per-invoice statement. Invoice and VAT documentation therefore remain distinct from the net position calculated by the clearing layer.

Osnias-ID, confidentiality and the canonical register

The canonical clearing register on Sei references participants through their Osnias-ID. Legal identity, KYC data and compliance information are maintained off-chain by the competent node.

This separation limits the exposure of company data in the clearing register while preserving the ability, within authorised systems, to link an obligation to its issuer, recipient and underlying tax documentation.

Proposed extension: reverse charge between certified taxable persons

The proposed model would remove intermediate VAT cash flows between certified businesses while maintaining transaction-by-transaction VAT calculation and reporting. Each business would account for output and deductible VAT in accordance with the applicable rules, while Osnias would continue to clear net-of-VAT amounts.

The proposal is intended in particular to reduce exposure to missing-trader / MTIC and carousel-fraud mechanisms. The note includes an outline Union provision intended to support regulatory discussion.

European legal framework

The note sits in the context of Directive 2006/112/EC on the common system of VAT, as amended by Council Directive (EU) 2025/516 under ViDA, together with Regulation (EU) 2025/517 and Implementing Regulation (EU) 2025/518. For payment periods in commercial transactions, the CLEAR 9W architecture also takes account of Directive 2011/7/EU.

This web page describes the Osnias Clearing technical architecture and published proposal. Legal qualification falls within the remit of the competent authorities, and any evolution of the Union framework follows the applicable institutional process.

Frequently asked questions

Publication reference

Related documents