{"id":217372,"date":"2025-07-01T13:40:26","date_gmt":"2025-07-01T11:40:26","guid":{"rendered":"https:\/\/easy-software.com\/?post_type=glossar&#038;p=217372"},"modified":"2025-07-14T15:32:35","modified_gmt":"2025-07-14T13:32:35","slug":"vida","status":"publish","type":"glossar","link":"https:\/\/easy-software.com\/en\/glossary\/vida\/","title":{"rendered":"ViDA"},"content":{"rendered":"<div class=\"gb-container gb-container-bff3e728\">\n<div class=\"gb-container gb-container-21f239a0\">\n<div class=\"gb-grid-wrapper gb-grid-wrapper-21d3b66e\">\n<div class=\"gb-grid-column gb-grid-column-8f04805b\"><div class=\"gb-container gb-container-8f04805b\">\n\n<p>ViDA is part of the EU&#8217;s broader digitalization strategy and is closely linked to the introduction of mandatory e-invoicing in Germany in 2025.<\/p>\n\n\n\n<p>So far, the ViDA initiative has presented a legislative proposal. Its aim is to increase the fraud protection of the respective national VAT systems through a standardized reporting system, especially for cross-border transactions within the European Union.<\/p>\n\n\n<div class=\"gb-container gb-container-b860e3f3\">\n\n<p class=\"gb-headline gb-headline-dabaf045 gb-headline-small\"><span class=\"gb-icon\"><svg version=\"1.1\" id=\"Ebene_1\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\" xmlns:xlink=\"http:\/\/www.w3.org\/1999\/xlink\" x=\"0px\" y=\"0px\" viewBox=\"0 0 400 400\" xml:space=\"preserve\"><g>\t<g>\t\t<g>\t\t\t<path fill=\"#DBFF00\" d=\"M245.9,302.5c0.4-2.6,1-5.2,1.8-7.8c0.2-0.7,0.5-1.3,0.7-2c0.1-0.3,0.2-0.5,0.3-0.8\t\t\t\tc0.3-0.6-0.3,0.7,0.1-0.3c0.6-1.3,1.2-2.5,1.9-3.8c0.6-1.1,1.3-2.2,2-3.3c0.4-0.5,0.7-1.1,1.1-1.6c0.1-0.1,0.5-0.7,0.2-0.3\t\t\t\tc0.3-0.4,0.6-0.7,0.9-1.1c1.5-1.8,3.2-3.5,4.9-5.1c6.2-5.8,12.2-11.9,17.6-18.5c3.8-4.7,7.3-9.5,10.6-14.6\t\t\t\tc3.1-4.8,5.5-9.9,7.2-15.3c1.8-5.3,2.9-10.8,3.9-16.3c1-5.6,1.9-11.4,1.9-17.1c0.1-10.7-2.7-20.9-7-30.7\t\t\t\tc-2.3-5.2-4.9-10.3-7.7-15.4c-2.4-4.4-4.9-8.7-7.7-12.9c-4.5-6.6-9.7-12.6-15.9-17.7c-5.9-4.9-12.3-9.1-18.7-13.4\t\t\t\tc-4.8-3.2-9.7-6.1-15-8.1c-8.1-3.1-16.8-4.3-25.4-4.5c-11.2-0.3-22.1,1.1-32.7,4.8c-12.9,4.6-24.7,11.9-34.7,21.4\t\t\t\tc-14,13.3-24.1,30.5-30.6,48.5c-4,11.1-6,22.8-4.9,34.6c0.9,10.8,4.1,21.2,9.2,30.7c2.6,4.9,5.8,9.4,9.3,13.7\t\t\t\tc3.6,4.3,7.9,8.1,11.9,12.1c1,1,2,2,3,3.1c0.5,0.6,1,1.2,1.5,1.8c0.2,0.2,0.4,0.5,0.6,0.7c0.1,0.2,0.1,0.2,0,0\t\t\t\tc0.1,0.2,0.3,0.4,0.4,0.6c1.6,2.1,3,4.4,4.2,6.8c0.3,0.6,0.6,1.1,0.8,1.7c0.1,0.3,0.2,0.5,0.3,0.8c-0.2-0.6,0.2,0.5,0.2,0.5\t\t\t\tc0.5,1.3,1,2.6,1.4,3.9c0.4,1.2,0.7,2.4,1,3.7c0.1,0.6,0.2,1.1,0.3,1.7c0.1,0.3,0.1,0.7,0.2,1c0,0.1,0.2,1.4,0.1,0.8\t\t\t\tc0.3,2.5,0.5,5.1,0.4,7.6c0,1.2-0.1,2.4-0.2,3.6c-0.1,0.6-0.1,1.3-0.2,1.9c0,0-0.2,1.2-0.1,0.5c0,0.3-0.1,0.7-0.2,1\t\t\t\tc-0.3,1.8,0.5,3.8,2.4,4.2c1.6,0.4,3.9-0.5,4.2-2.4c1.8-11,0.5-22.1-4-32.3c-2.3-5.1-5.6-9.8-9.4-13.8c-4-4.2-8.4-7.9-12.3-12.2\t\t\t\tc-0.8-0.9-1.6-1.9-2.4-2.8c-0.4-0.5-0.8-1-1.2-1.5c0.4,0.5-0.3-0.4-0.3-0.4c-0.2-0.3-0.4-0.6-0.6-0.8c-1.6-2.2-3-4.4-4.4-6.7\t\t\t\tc-1.3-2.2-2.4-4.4-3.5-6.7c-0.9-2-1.8-4.3-2.6-6.8c-0.8-2.4-1.4-4.8-2-7.2c-0.3-1.2-0.5-2.5-0.7-3.7c-0.1-0.7-0.2-1.4-0.3-2\t\t\t\tc0,0.2,0.1,0.6,0-0.1c-0.1-0.5-0.1-0.9-0.2-1.4c-0.5-5.2-0.6-10.4,0-15.5c0.3-2.6,0.8-5.5,1.5-8.4c0.7-3,1.6-5.9,2.6-8.7\t\t\t\tc0.5-1.4,1-2.8,1.5-4.2c0.2-0.6,0.5-1.1,0.7-1.7c0.1-0.3,0.3-0.7,0.4-1c0.1-0.2,0.2-0.4,0.3-0.7c-0.1,0.3-0.1,0.2,0.1-0.2\t\t\t\tc1-2.4,2.1-4.7,3.2-7c2.2-4.4,4.5-8.6,7.2-12.7c1.3-2,2.6-3.9,3.9-5.7c0.3-0.4,0.6-0.8,0.9-1.2c0.2-0.2,0.3-0.5,0.5-0.7\t\t\t\tc0,0,0.6-0.7,0.3-0.3c-0.3,0.4,0.3-0.3,0.3-0.3c0.2-0.2,0.4-0.4,0.5-0.7c0.4-0.4,0.7-0.9,1.1-1.3c2.6-3.1,5.3-6.1,8.2-8.9\t\t\t\tc1.4-1.3,2.8-2.6,4.3-3.9c0.7-0.6,1.4-1.2,2.1-1.7c0.3-0.3,0.6-0.5,0.9-0.7c0.1-0.1,0.8-0.6,0.1-0.1c0.2-0.1,0.4-0.3,0.6-0.4\t\t\t\tc5.2-4,10.9-7.4,16.8-10.2c0.6-0.3,1.2-0.6,1.9-0.8c0.3-0.2,0.7-0.3,1.1-0.5c-1.1,0.4,0.2-0.1,0.4-0.2c1.3-0.5,2.6-1,3.9-1.5\t\t\t\tc2.4-0.8,4.8-1.6,7.2-2.2c2.1-0.5,4.2-1,6.3-1.4c0.9-0.2,1.8-0.3,2.7-0.4c-1.5,0.2,0.1,0,0.5-0.1c0.4,0,0.9-0.1,1.3-0.1\t\t\t\tc4.2-0.4,8.4-0.5,12.7-0.4c2.4,0.1,4.8,0.2,7.3,0.4c0.6,0.1,1.2,0.1,1.8,0.2c0,0,1,0.1,0.4,0.1c-0.5-0.1,0.4,0.1,0.4,0.1\t\t\t\tc1.1,0.2,2.2,0.3,3.3,0.6c3.6,0.7,7.1,1.7,10.5,3c0.3,0.1,0.7,0.3,1,0.4c0.2,0.1,0.4,0.2,0.6,0.2c-0.9-0.4-0.2-0.1-0.1,0\t\t\t\tc0.7,0.3,1.5,0.7,2.2,1c1.2,0.6,2.4,1.2,3.6,1.9c5.2,3,10.2,6.6,15.2,10.1c1.6,1.1,3.3,2.3,4.8,3.5c0.3,0.2,0.7,0.5,1,0.7\t\t\t\tc0.1,0.1,0.8,0.6,0.1,0.1c0.2,0.1,0.4,0.3,0.6,0.5c0.7,0.5,1.4,1.1,2.1,1.7c2.8,2.3,5.4,4.8,7.8,7.4c0.6,0.7,1.2,1.4,1.8,2.1\t\t\t\tc0.3,0.4,0.7,0.8,1,1.2c0.1,0.1,0.2,0.3,0.3,0.4c0.1,0.1,0.8,1,0.3,0.3c1.3,1.7,2.5,3.4,3.7,5.1c2.8,4.2,5.4,8.6,7.8,13.1\t\t\t\tc2.7,5,5.3,10,7.5,15.2c0.3,0.7,0.7,1.5,1.1,2.7c0.5,1.3,1,2.5,1.4,3.8c0.8,2.4,1.5,4.8,2,7.3c0.2,1.1,0.5,2.3,0.6,3.4\t\t\t\tc0,0.3,0.1,0.5,0.1,0.8c0.2,1.1-0.1-0.7,0.1,0.4c0.1,0.7,0.2,1.3,0.2,2c0.2,2.7,0.3,5.3,0.2,8c-0.2,5.4-1,10.2-2,15.6\t\t\t\tc-1,5.4-2.2,10.7-4.1,15.9c-0.2,0.6-0.4,1.1-0.6,1.7c-0.1,0.3-0.3,0.7-0.4,1c-0.4,1.1,0.3-0.6-0.2,0.5c-0.5,1.2-1.1,2.4-1.7,3.5\t\t\t\tc-1.4,2.6-3,5.1-4.6,7.6c-3.2,4.8-6.1,8.7-9.7,12.9c-2.9,3.5-6,6.8-9.3,10.1c-2.5,2.5-5.1,4.9-7.6,7.3c-4,3.8-7.4,8.2-9.9,13.1\t\t\t\tc-2.4,4.7-4.2,9.8-4.9,15c-0.3,1.8,0.4,3.8,2.4,4.2C243.3,305.3,245.6,304.4,245.9,302.5L245.9,302.5z\"><\/path>\t\t<\/g>\t\t<g>\t\t\t<path fill=\"#DBFF00\" d=\"M310.4,225.2c19.8,3.2,39.4,7.5,58.7,12.7c5.5,1.5,10.9,3.1,16.3,4.7c1.6,0.5,3.6-0.6,4-2.3\t\t\t\tc0.4-1.8-0.5-3.5-2.3-4c-19.2-5.8-38.6-10.7-58.3-14.5c-5.6-1.1-11.1-2.1-16.7-3c-1.7-0.3-3.6,0.4-4,2.3\t\t\t\tC307.8,222.7,308.6,224.9,310.4,225.2L310.4,225.2z\"><\/path>\t\t<\/g>\t\t<g>\t\t\t<path fill=\"#DBFF00\" d=\"M307.3,160c2.8-1.6,5.8-3.1,8.8-4.5c5.2-2.6,10.5-5.3,15.8-7.9c11.6-5.8,23.3-11.5,34.9-17.5\t\t\t\tc3.6-1.8,7.3-3.6,10.7-5.7c1.5-0.9,2.1-2.9,1.2-4.4c-0.9-1.5-2.9-2.1-4.4-1.2c-2.9,1.8-6,3.3-9.1,4.9c-5.3,2.7-10.6,5.4-15.9,8\t\t\t\tc-11.6,5.8-23.2,11.5-34.7,17.3c-3.4,1.7-7,3.4-10.3,5.3c-1.5,0.9-2,2.9-1.2,4.4C303.7,160.3,305.8,160.8,307.3,160L307.3,160z\"><\/path>\t\t<\/g>\t\t<g>\t\t\t<path fill=\"#DBFF00\" d=\"M261,99.5c12-12,23.5-24.6,34.3-37.8c3.1-3.8,6.1-7.6,9.1-11.4c1.1-1.4,1.3-3.2,0-4.6\t\t\t\tc-1.1-1.1-3.5-1.4-4.6,0c-10.4,13.5-21.5,26.4-33.2,38.8c-3.3,3.5-6.7,7-10.2,10.5c-1.2,1.2-1.2,3.3,0,4.6\t\t\t\tC257.7,100.8,259.8,100.8,261,99.5L261,99.5z\"><\/path>\t\t<\/g>\t\t<g>\t\t\t<path fill=\"#DBFF00\" d=\"M202.3,76.1c2.4-16.6,4.8-33.3,7.2-49.9c0.7-4.7,1.4-9.4,2-14.1c0.2-1.7-0.4-3.6-2.3-4\t\t\t\tc-1.5-0.3-3.7,0.5-4,2.3c-2.4,16.6-4.8,33.3-7.2,49.9c-0.7,4.7-1.4,9.4-2,14.1c-0.2,1.7,0.4,3.6,2.3,4\t\t\t\tC199.9,78.7,202.1,77.9,202.3,76.1L202.3,76.1z\"><\/path>\t\t<\/g>\t\t<g>\t\t\t<path fill=\"#DBFF00\" d=\"M139.6,90c-1.7-2.7-3.8-5.1-5.8-7.6c-3.2-4-6.5-7.9-9.7-11.8c-7.2-8.6-14.5-17.1-21.7-25.7\t\t\t\tc-2.4-2.9-4.9-5.7-7.2-8.6c-1.1-1.4-3.5-1.1-4.6,0c-1.4,1.4-1.1,3.2,0,4.6c5.1,6.5,10.7,12.8,16,19.1\t\t\t\tc7.2,8.5,14.3,16.9,21.3,25.5c1.4,1.7,2.7,3.4,4.1,5.1c0.2,0.3-0.5-0.7-0.2-0.3c0.1,0.1,0.1,0.2,0.2,0.3c0.1,0.2,0.2,0.3,0.4,0.5\t\t\t\tc0.2,0.3,0.4,0.6,0.6,0.9c0.3,0.4,0.6,0.9,0.9,1.4c0.9,1.5,2.9,2.1,4.4,1.2C139.9,93.6,140.5,91.5,139.6,90L139.6,90z\"><\/path>\t\t<\/g>\t\t<g>\t\t\t<path fill=\"#DBFF00\" d=\"M22.5,120.6c14.9,7.8,30.2,14.8,45.9,20.9c4.5,1.8,8.9,3.4,13.4,5.1c1.6,0.6,3.6-0.6,4-2.3\t\t\t\tc0.4-1.8-0.6-3.4-2.3-4C68,134.8,53,128.4,38.2,121.3c-4.2-2-8.3-4.1-12.5-6.3c-1.6-0.8-3.5-0.4-4.4,1.2\t\t\t\tC20.5,117.6,20.9,119.8,22.5,120.6L22.5,120.6z\"><\/path>\t\t<\/g>\t\t<g>\t\t\t<path fill=\"#DBFF00\" d=\"M84.4,199.2c-8.2,1.7-16.4,3.4-24.7,5.1c-11.8,2.4-23.7,4.8-35.6,6.9c-2.4,0.4-4.8,0.8-7.2,1.2\t\t\t\tc-0.5,0.1-1,0.1-1.5,0.2c-0.2,0-0.4,0.1-0.7,0.1c0.4-0.1,0.8-0.1,0.1,0c-0.7,0.1-1.3,0.2-2,0.2c-1.7,0.1-3.3,1.4-3.2,3.2\t\t\t\tc0.1,1.7,1.4,3.4,3.2,3.2c3.7-0.3,7.3-1,10.9-1.6c5.5-1,11.1-2,16.6-3.1c11.7-2.3,23.4-4.7,35.1-7.1c3.5-0.7,7.1-1.5,10.6-2.2\t\t\t\tc1.7-0.4,2.7-2.4,2.3-4C87.9,199.7,86.1,198.8,84.4,199.2L84.4,199.2z\"><\/path>\t\t<\/g>\t<\/g>\t<g>\t\t<path fill=\"#1D1D1B\" d=\"M275.9,142.5c-5.6-8-11.9-15.6-19.2-22.1c-6.3-5.6-13.2-10.3-20.5-14.4c-4.9-2.8-10-5-15.4-6.3\t\t\tc-8.5-2.1-17.4-2.5-26.1-2.1c-9.2,0.4-18.1,2.1-26.6,5.7c-11.9,4.9-22.6,12.5-31.5,21.9c-5.7,6.1-10.6,12.8-14.8,20\t\t\tc-5.2,8.9-9.4,18.5-12.5,28.4c-1.7,5.7-3,11.5-3.5,17.4c-0.4,5.2-0.1,10.5,0.7,15.6c1.6,10.1,5.5,19.8,10.8,28.5\t\t\tc2.7,4.5,5.9,8.8,9.3,12.9c3.5,4.2,7.5,7.8,11.2,11.8c3.5,3.7,6.2,7.6,8.4,12.5c0.3,0.6,0.2,0.5,0.5,1.2c0.2,0.5,0.4,1.1,0.6,1.6\t\t\tc0.4,1.2,0.8,2.4,1.2,3.7c0.3,1.1,0.6,2.3,0.8,3.4c0.1,0.6,0.2,1.1,0.3,1.7c0.1,0.3,0.1,0.7,0.2,1c0,0.2,0,0.2,0,0.3\t\t\tc0,0,0,0.1,0,0.3c0.3,2.4,0.4,4.9,0.4,7.4c0,1.2-0.1,2.3-0.2,3.5c-0.1,1.1-0.2,2.2-0.3,3c-0.8,0.1-1.5,0.1-2.3,0.2\t\t\tc-2.3,0.2-4.6,0.4-6.8,0.8c-7.6,1.6-15.7,8.5-13.9,17c0.6,3,2.6,5.2,5,6.9c-1.6,1.5-2.8,3.4-3.6,5.6c-1.7,4.9,0,10.1,3.7,13.5\t\t\tc1.1,1,2.4,1.9,3.7,2.6c-0.2,0.2-0.5,0.4-0.7,0.6c-2.1,2.1-3.2,4.9-3.5,7.8c-0.6,5.3,3,10.1,7.7,12.2c2.4,1.1,5,1.8,7.7,2\t\t\tc0,0,0.1,0,0.1,0c2,5.8,4.6,11.4,9.4,15.4c6.6,5.5,15.7,7.8,24.1,8.4c7.5,0.5,15.1,0.4,22.7,0.2c2.9-0.1,5.7-0.1,8.6-0.4\t\t\tc5-0.5,9.9-2,14.2-4.7c7.2-4.5,11.8-11.5,15-19.2c1.5-0.1,2.9-0.2,4.4-0.4c5-0.7,10.6-2.1,13.7-6.4c1.8-2.6,2.1-6.2,1.6-9.2\t\t\tc-0.3-1.5-0.8-3-1.7-4.3c1.7-0.5,3.3-1.2,4.8-2.4c2.8-2.1,5-5.2,5.4-8.8c0.4-4-0.8-8.4-3.5-11.4c0.7-0.7,1.3-1.6,1.7-2.5\t\t\tc2.1-4.7,0.8-10-2.5-13.9c-3.2-3.7-8.1-5.8-12.7-7.1c-4-1.1-8.1-1.6-12.2-1.9c0.1-0.6,0.2-1.2,0.4-1.8c0.3-1.3,0.6-2.5,1-3.8\t\t\tc0.8-2.5,1.5-4.1,2.7-6.4c2.3-4.3,4.8-7.6,8.2-10.9c5.5-5.3,11.1-10.5,16.2-16.2c7-7.7,13.6-16.3,17.8-25.9\t\t\tc4.5-10.3,7-21.6,7.9-32.7c0.9-10.6-0.5-21.4-3.6-31.6C287.1,160.6,282.1,151.3,275.9,142.5z M133.8,317.5\t\t\tC133.7,317.4,133.7,317.3,133.8,317.5L133.8,317.5z M133.9,334.6C133.9,334.4,133.9,334.3,133.9,334.6L133.9,334.6z M138.9,340.3\t\t\tC138.7,340.3,138.8,340.3,138.9,340.3L138.9,340.3z M233.4,369.3c-0.7,1.4-1.4,2.7-2.3,4c-0.4,0.7-0.9,1.4-1.4,2\t\t\tc-0.1,0.1-0.6,0.7-0.1,0.1c-0.1,0.2-0.2,0.3-0.4,0.5c-0.3,0.4-0.7,0.8-1,1.2c-0.6,0.7-1.2,1.3-1.9,1.9c-0.3,0.3-0.6,0.6-0.9,0.8\t\t\tc-0.2,0.2-0.4,0.3-0.6,0.5c0,0-0.2,0.2-0.3,0.3c-1.6,1.2-3.3,2.2-5.2,3.1c0,0-0.1,0-0.1,0c-0.2,0.1-0.5,0.2-0.7,0.3\t\t\tc-0.5,0.2-1,0.4-1.5,0.5c-1.1,0.4-2.3,0.6-3.5,0.9c-1.3,0.2-2.3,0.3-3.9,0.4c-1.4,0.1-2.9,0.1-4.3,0.2c-7.5,0.2-15,0.3-22.4,0\t\t\tc-1.2-0.1-2.5-0.1-3.7-0.2c-0.1,0-0.1,0-0.2,0c-0.6-0.1-1.2-0.2-1.8-0.3c-1.4-0.2-2.7-0.5-4-0.8c-2.1-0.5-4.2-1.1-6.2-1.9\t\t\tc-0.1,0-0.4-0.2-0.5-0.2c-0.1-0.1-0.3-0.1-0.4-0.2c-0.4-0.2-0.8-0.4-1.1-0.5c-0.8-0.4-1.6-0.9-2.4-1.4c-0.4-0.2-0.7-0.5-1.1-0.8\t\t\tc0,0,0,0,0,0c-0.2-0.1-0.3-0.3-0.5-0.4c-0.7-0.6-1.3-1.2-1.9-1.8c-0.3-0.3-0.5-0.6-0.8-0.9c-0.1-0.1-0.2-0.3-0.3-0.4\t\t\tc-0.1-0.1-0.1-0.2-0.1-0.2c-0.5-0.6-0.9-1.3-1.3-2c-0.4-0.7-0.8-1.5-1.2-2.3c-0.2-0.4-0.3-0.7-0.5-1.1c0,0,0-0.1,0-0.1\t\t\tc-0.1-0.1-0.1-0.3-0.2-0.4c-0.2-0.5-0.4-1.1-0.6-1.6c1.2,0,2.3,0,3.5,0c7.7,0.1,15.4,0.3,23.2,0.2c7.8,0,15.5-0.1,23.3-0.1\t\t\tc7.7,0,15.4-0.1,23-0.1c2.3,0,4.7,0,7,0C233.6,368.8,233.5,369.1,233.4,369.3z M254.3,355.7c0,0.1-0.1,0.6-0.1,0.6\t\t\tc-0.1,0.3-0.2,0.7-0.3,1c0,0.1,0,0.1-0.1,0.1c0,0.1-0.1,0.1-0.1,0.2c0,0.1-0.1,0.1-0.1,0.2c0,0-0.1,0.1-0.2,0.2c0,0,0,0.1-0.1,0.1\t\t\tc0,0,0,0,0-0.1c0,0,0,0.1-0.1,0.1c-0.1,0.1-0.8,0.7-0.7,0.7c-0.3,0.2-0.6,0.4-0.9,0.6c-0.2,0.1-0.4,0.2-0.6,0.3\t\t\tc-0.1,0-0.5,0.2-0.6,0.3c-1.9,0.7-3.9,1.2-6,1.5c0,0-0.1,0-0.1,0c0,0-0.1,0-0.1,0c-0.3,0-0.5,0.1-0.8,0.1c-0.5,0.1-1,0.1-1.6,0.1\t\t\tc-1,0.1-2.1,0.1-3.1,0.1c-3.4,0.1-6.7,0-10.1,0c-7,0-14.1,0.1-21.1,0.1c-14.2,0.1-28.4,0.3-42.6,0c-3.6-0.1-7.1-0.1-10.7-0.1\t\t\tc-2.7,0-5.5,0.3-8.2,0c-0.1,0-0.3,0-0.4-0.1c-0.2,0-0.5-0.1-0.7-0.1c-0.5-0.1-1-0.2-1.5-0.4c-0.2-0.1-0.5-0.2-0.7-0.2\t\t\tc-0.1,0-0.3-0.1-0.4-0.2c-0.4-0.2-0.9-0.4-1.3-0.7c-0.2-0.1-0.4-0.3-0.6-0.4c-0.1,0-0.2-0.1-0.3-0.2c-0.3-0.3-0.6-0.5-0.9-0.8\t\t\tc-0.2-0.2-0.3-0.4-0.5-0.5c0.5,0.6,0.1,0.1,0-0.1c-0.1-0.2-0.3-0.4-0.4-0.6c-0.1-0.2-0.4-1.1-0.2-0.3c-0.1-0.2-0.2-0.4-0.2-0.7\t\t\tc0-0.1-0.1-0.5-0.1-0.7c0-0.4,0-0.8,0-1.1c0-0.1,0-0.4,0.1-0.5c0.1-0.4,0.2-0.8,0.3-1.1c0.1-0.2,0.2-0.4,0.2-0.7\t\t\tc0-0.1,0.1-0.3,0.2-0.4c0.1-0.2,0.2-0.4,0.3-0.6c0.1-0.1,0.1-0.2,0.2-0.2c0.2-0.2,0.3-0.3,0.5-0.5c0.1-0.1,0.2-0.2,0.3-0.2\t\t\tc0.5-0.3,0.9-0.6,1.4-0.8c0.2-0.1,0.4-0.2,0.6-0.3c0.1-0.1,0.3-0.1,0.4-0.2c1.2-0.4,2.3-0.7,3.5-1c0.6-0.1,1.1-0.2,1.7-0.3\t\t\tc0.1,0,0.3,0,0.4-0.1c0.4,0,0.7-0.1,1.1-0.1c2.2-0.2,4.5-0.3,6.7-0.3c0.1,0,0.3,0,0.4,0c7.6,0.2,15.3,0.4,22.9,0.6\t\t\tc13.5,0.4,27.1,0.7,40.6,0.9c10.2,0.2,20.4,0.4,30.5,0c0.2,0,0.3,0.1,0.5,0.1c0.1,0,0.5,0.2,0.5,0.2c0.2,0.1,0.3,0.2,0.5,0.3\t\t\tc0.1,0,0.4,0.3,0.4,0.3c0.3,0.3,0.6,0.5,0.8,0.8c0.1,0.1,0.3,0.4,0.3,0.4c0.2,0.3,0.3,0.5,0.4,0.8c0,0.1,0.2,0.5,0.2,0.5\t\t\tc0.1,0.3,0.2,0.6,0.2,0.9c0,0.1,0.1,0.5,0.1,0.6c0,0.2,0,0.5,0,0.7C254.3,355.2,254.3,355.5,254.3,355.7z M261.4,339\t\t\tc-0.2,0.2-0.3,0.4-0.5,0.5c-0.2,0.2-0.4,0.4-0.7,0.7c-0.1,0.1-0.4,0.3-0.4,0.3c0,0-0.1,0.1-0.1,0.1c-0.4,0.3-0.8,0.5-1.2,0.7\t\t\tc-0.2,0.1-0.3,0.2-0.5,0.3c-0.1,0-0.1,0.1-0.2,0.1c-0.1,0-0.2,0.1-0.3,0.1c-1,0.3-1.9,0.5-2.9,0.7c-1.1,0.1-2.3,0.2-3.4,0.2\t\t\tc-9.2,0.4-18.5,0.2-27.8,0.1c-12.8-0.2-25.5-0.5-38.3-0.8c-11.2-0.3-22.3-0.6-33.5-0.9c-3.3-0.1-6.6-0.2-10-0.3\t\t\tc-0.3,0-0.5,0-0.8,0c-0.1,0-0.4,0-0.6,0c-0.2,0-0.5-0.1-0.5-0.1c-0.3-0.1-0.6-0.2-0.9-0.3c-0.1,0-0.1,0-0.1,0\t\t\tc-0.3-0.1-0.5-0.3-0.8-0.4c-0.4-0.2-0.8-0.5-1.2-0.8c0,0-0.1,0-0.1-0.1c0,0-0.1-0.1-0.1-0.1c-0.2-0.1-0.3-0.3-0.5-0.4\t\t\tc-0.2-0.2-0.5-0.5-0.7-0.7c0-0.1-0.3-0.4-0.4-0.5c-0.2-0.3-0.5-0.7-0.7-1.1c-0.1-0.2-0.2-0.4-0.3-0.5c0-0.1-0.1-0.2-0.1-0.2\t\t\tc-0.1-0.3-0.2-0.6-0.2-0.9c0,0,0,0,0-0.1c0-0.5,0-1,0-1.5c0-0.1,0.1-0.6,0.2-0.8c0.1-0.3,0.2-0.6,0.3-0.8c0,0,0-0.1,0.1-0.2\t\t\tc0.2-0.4,0.4-0.8,0.6-1.2c0.1-0.2,0.2-0.3,0.3-0.5c0,0,0,0,0,0c0.1-0.1,0.2-0.2,0.3-0.3c0.3-0.3,0.6-0.6,0.9-0.8\t\t\tc0.1-0.1,0.2-0.1,0.2-0.2c0.2-0.1,0.4-0.3,0.6-0.4c0.1,0,0.2-0.1,0.3-0.1c0.1,0,0.5-0.2,0.5-0.2c0.2-0.1,0.4-0.1,0.6-0.1\t\t\tc0,0,0,0,0.1,0c0,0,0.1,0,0.2,0c0,0,0.1,0,0.1,0c3.3,0.9,6.8,1.3,10.2,1.5c4.9,0.3,9.8-0.3,14.7-0.6c5.5-0.4,11-0.7,16.5-0.8\t\t\tc22-0.6,43.9,0.4,65.9,0.8c2.8,0,5.6,0.1,8.3,0.1c1.1,0,2.2,0.1,3.3,0c0.3,0.1,0.7,0.2,1,0.3c0,0,0,0,0.1,0c0,0,0,0,0.1,0\t\t\tc0.2,0.1,0.4,0.2,0.6,0.3c0.1,0.1,0.2,0.1,0.3,0.2c0.1,0.1,0.2,0.1,0.2,0.2c0.2,0.2,0.3,0.3,0.5,0.5c0.1,0.1,0.4,0.5,0.3,0.3\t\t\tc0.2,0.3,0.4,0.6,0.6,0.9c0.1,0.2,0.2,0.3,0.2,0.5c-0.3-0.7,0,0.1,0.1,0.2c0.1,0.4,0.2,0.8,0.3,1.2c0.1,0.2,0.1,0.4,0.1,0.7\t\t\tc0,0.1,0,0.3,0.1,0.4c0.1,0.8,0.1,1.6,0.1,2.4c0,0,0,0,0,0c-0.1,0.3-0.1,0.5-0.2,0.8c0,0.1-0.1,0.1-0.1,0.2\t\t\tc-0.1,0.2-0.2,0.4-0.3,0.7C261.8,338.4,261.6,338.7,261.4,339z M260.9,321C260.9,321,260.9,321,260.9,321L260.9,321z M260,329.3\t\t\tC260,329.2,260,329.2,260,329.3L260,329.3z M261.2,315.3C261.1,315.2,261.1,315.2,261.2,315.3L261.2,315.3z M257.2,311.1\t\t\tc1,0.6,1.2,0.7,2,1.5c0.9,0.9,1.2,1.2,1.7,2.2c0.1,0.2,0.2,0.3,0.3,0.5c0,0.1,0.1,0.1,0.1,0.2c0.2,0.4,0.3,0.9,0.4,1.3\t\t\tc0,0.1,0.1,0.4,0.1,0.4c0,0.1,0,0.3,0,0.4c0,0.2,0,0.4,0,0.6c0,0.1,0,0.5,0,0.6c-0.1,0.4-0.2,0.8-0.3,1.1c0-0.1-0.3,0.6-0.4,0.7\t\t\tc0,0.1-0.1,0.1-0.1,0.1c-0.2,0.2-0.3,0.4-0.5,0.5c0,0,0,0,0,0c0,0-0.1,0-0.2,0.1c-0.1,0.1-0.2,0.1-0.2,0.1c0,0-0.1,0-0.1,0\t\t\tc-0.3,0.1-0.7,0.2-1,0.2c0,0-0.9,0-1,0c-1,0-2.1,0-3.1,0c-20.7-0.2-41.4-1.2-62.1-1.1c-10.5,0-20.9,0.4-31.3,1.2\t\t\tc-4.5,0.4-8.9,0.7-13.4,0.3c-2.2-0.2-3.7-0.4-6-0.9c-2-0.4-3.9-1-5.4-1.8c-0.4-0.2-0.8-0.5-1.2-0.7c-0.1-0.1-0.2-0.2-0.4-0.3\t\t\tc-0.1,0-0.1-0.1-0.1-0.1c-0.3-0.3-0.6-0.6-1-0.9c0,0,0,0-0.1-0.1c-0.1-0.2-0.2-0.3-0.3-0.5c-0.1-0.1-0.2-0.3-0.2-0.4c0,0,0,0,0,0\t\t\tc-0.1-0.3-0.2-0.6-0.3-0.9c0,0,0,0.1,0,0.2c0-0.1,0-0.1,0-0.2c0-0.1,0-0.2,0-0.2c0,0,0,0,0,0c0-0.2,0-0.4,0-0.6c0-0.1,0-0.1,0-0.1\t\t\tc0.1-0.3,0.1-0.7,0.3-1.1c0-0.1,0.2-0.6,0.2-0.7c0.2-0.4,0.3-0.7,0.6-1c0.1-0.2,0.2-0.3,0.3-0.5c0,0,0.3-0.4,0.4-0.5\t\t\tc0.5-0.6,1.1-1.2,1.7-1.7c0.1-0.1,0.5-0.4,0.6-0.4c0.4-0.3,0.9-0.5,1.3-0.8c0.4-0.2,0.7-0.3,1.1-0.5c-0.7,0.3,0.3-0.1,0.5-0.2\t\t\tc0.7-0.2,1.3-0.4,2-0.6c0.3-0.1,0.5-0.1,0.8-0.2c0.1,0,0.2,0,0.3-0.1c1.2-0.2,2.5-0.3,3.7-0.4c5.2-0.5,10.3-1,15.5-1.3\t\t\tc20-1.3,40.1-1,60,0.4c5.1,0.4,10.2,0.8,15.3,1.2c4.9,0.4,9.4,0.9,14.1,2.3C253.9,309.4,255.2,309.9,257.2,311.1z M160.2,181.9\t\t\tc-1-0.4-1.9-0.9-2.8-1.6c-0.1-0.1-0.4-0.3-0.4-0.4c-0.2-0.2-0.4-0.4-0.6-0.6c0,0,0,0,0,0c-0.2-0.2-0.3-0.5-0.4-0.7\t\t\tc0-0.1-0.1-0.1-0.1-0.1c0,0,0-0.1,0-0.2c0-0.1-0.1-0.5-0.1-0.6c0-0.2,0-0.4,0-0.6c0-0.1,0-0.1,0-0.1c0,0,0-0.1,0-0.1\t\t\tc0.1-0.2,0.1-0.4,0.2-0.6c0,0,0.2-0.5,0.2-0.5c0.1-0.2,0.2-0.4,0.4-0.6c0,0,0.3-0.4,0.4-0.5c0.2-0.2,0.3-0.4,0.5-0.5\t\t\tc0.1-0.1,0.2-0.2,0.3-0.2c0.2-0.1,0.4-0.3,0.6-0.4c0.1-0.1,0.2-0.1,0.3-0.2c0,0,0.1,0,0.3-0.1c0.3-0.1,0.5-0.1,0.8-0.2\t\t\tc0.1,0,0.4-0.1,0.5-0.1c0.3,0,0.6,0,0.8,0c0,0,0.5,0.1,0.6,0.1c0.6,0.1,1.2,0.3,1.8,0.5c0.1,0,0.2,0.1,0.3,0.1\t\t\tc0,0,0.1,0.1,0.2,0.1c0.3,0.2,0.6,0.3,0.9,0.5c2.1,1.2,3.7,3.1,5,5.5c1.2,2.1,2,4,2.7,6.2c-0.1,0-0.3-0.1-0.4-0.1\t\t\tc-3-0.9-5.9-1.8-8.9-2.8c-0.5-0.2-1.1-0.4-1.6-0.5c-0.3-0.1-0.6-0.2-0.9-0.3C160.7,182.1,160.3,181.9,160.2,181.9z M156.3,179.3\t\t\tC156,179,156.2,179.2,156.3,179.3L156.3,179.3z M184.9,217.6c-0.4-7.5-1.2-15.2-2.9-22.7c9.4,2,19.1,2.9,28.6,1.7\t\t\tc0.3,2.6,0.5,5.2,0.8,7.7c1.4,14.3,2.3,28.6,2.7,42.9c0.4,14.3,0.4,28.7-0.1,43c-0.1,2.6-0.2,5.2-0.3,7.8\t\t\tc-10.5-0.6-21-0.8-31.5-0.7c1.1-13,1.9-26,2.4-39C185.1,244.9,185.7,231.2,184.9,217.6z M217.7,184c0.1-0.2,0.2-0.4,0.3-0.5\t\t\tc0.2-0.5,0.5-0.9,0.8-1.4c0,0,0.3-0.4,0.4-0.5c0.2-0.2,0.3-0.4,0.5-0.6c0.2-0.2,0.4-0.4,0.7-0.6c0.1-0.1,0.1-0.1,0.1-0.2\t\t\tc0,0,0.1-0.1,0.2-0.1c0.4-0.3,0.9-0.6,1.4-0.8c0.1,0,0.5-0.2,0.6-0.2c0.2-0.1,0.4-0.1,0.6-0.1c0.1,0,0.5,0,0.5,0\t\t\tc0.1,0,0.2,0,0.3,0c-0.1,0,0.5,0.1,0.6,0.1c0.2,0,0.4,0.1,0.6,0.2c0,0,0.4,0.2,0.5,0.2c0.3,0.2,0.6,0.3,0.8,0.5\t\t\tc0,0,0.6,0.6,0.7,0.7c0,0,0.1,0.1,0.1,0.1c0,0,0,0.1,0.1,0.1c0,0.1,0.2,0.5,0.2,0.5c0,0.2,0.1,0.3,0.1,0.5c0,0,0,0,0,0\t\t\tc0,0.2,0,0.4,0,0.6c0,0-0.1,0.3-0.2,0.6c-0.1,0.1-0.2,0.4-0.2,0.5c0,0-0.3,0.4-0.3,0.5c-0.3,0.3-0.6,0.6-0.9,0.9\t\t\tc-0.1,0.1-0.1,0.1-0.1,0.1c0,0-0.1,0.1-0.2,0.1c-0.3,0.2-0.5,0.4-0.8,0.5c-0.5,0.3-1.1,0.6-1.7,0.9c-0.2,0.1-0.4,0.2-0.7,0.3\t\t\tc-0.1,0-0.7,0.3-0.7,0.3c-0.7,0.3-1.4,0.5-2.2,0.8c-1,0.3-2,0.6-3,0.9c0-0.7,0.1-1.3,0.2-1.9c0.1-0.7,0.3-1.3,0.5-2\t\t\tc0.1-0.3,0.2-0.6,0.3-0.9C217.7,184,217.7,184,217.7,184z M284.5,220c-1.3,5.3-3,10.3-5.4,15c-2.4,4.7-5.3,9.1-8.4,13.2\t\t\tc-1.2,1.6-2.8,3.6-4.3,5.4c-1.5,1.8-3,3.5-4.6,5.2c-2.8,3-5.7,5.8-8.6,8.6c-2.4,2.3-4.8,4.4-7.1,6.8c-3.5,3.7-6.5,8-8.7,12.6\t\t\tc-1.9,4.1-3.2,8.3-4,12.7c-4.4-0.4-8.7-0.7-13.1-1c1.2-25.9,0.9-51.9-1-77.7c-0.5-6.7-1-13.4-1.7-20c-0.2-1.8-0.4-3.5-0.6-5.3\t\t\tc0.7-0.2,1.3-0.3,2-0.5c5.7-1.6,12.7-4.1,14.8-10.2c2.1-6.3-3.7-12-9.8-12.3c-6.3-0.3-11.2,5.2-12.8,10.8c-0.7,2.2-0.9,4.6-0.9,7\t\t\tc-0.9,0.1-1.7,0.2-2.9,0.3c-3,0.2-6.1,0.3-9.1,0.1c-2.8-0.1-5.8-0.4-8.3-0.8c-3.3-0.5-6.6-1.2-9.8-1.9c-1-3.3-2.3-6.6-3.8-9.7\t\t\tc-2.9-5.9-7.9-11-14.7-11.6c-6.2-0.6-12.6,4.4-12.5,11c0.2,6.6,6.4,9.6,11.8,11.5c4.6,1.5,9.2,3,13.9,4.2c0.3,1,0.5,2,0.8,3\t\t\tc1.4,6,2.2,11.7,2.6,17.7c1,12.6,0.5,25.3,0.1,37.9c-0.4,12.7-1,25.4-2,38.1c-0.2,2.5-0.4,5-0.6,7.6c-1.3,0-2.6,0.1-3.9,0.1\t\t\tc-5.2,0.2-10.4,0.5-15.6,1c1-9.3,0-18.9-3.6-27.7c-2-4.9-4.7-9.4-8.2-13.5c-3.5-4.1-7.6-7.7-11.2-11.7c-3.5-3.9-6.3-7.5-9.1-11.9\t\t\tc-1.4-2.1-2.6-4.3-3.8-6.5c-0.6-1.1-1.1-2.1-1.6-3.2c-0.5-1-1.1-2.5-1.4-3.1c-3.8-9.4-5.8-18.6-5.2-28.6c0.3-5.4,1.4-10.8,3-16.1\t\t\tc0.8-2.7,1.7-5.4,2.7-8c0.9-2.4,1.8-4.5,2.7-6.6c3.6-8.2,8-16.1,13.3-23.3c0.3-0.4,0.6-0.8,0.9-1.3c0.1-0.2,0.2-0.3,0.3-0.5\t\t\tc0-0.1,0.1-0.1,0.1-0.1c0,0,0-0.1,0.1-0.1c0.6-0.8,1.3-1.6,1.9-2.4c1.2-1.4,2.4-2.8,3.7-4.2c2.4-2.6,4.9-5,7.6-7.3\t\t\tc0.6-0.5,1.2-1,1.8-1.5c0.3-0.2,0.6-0.5,0.9-0.7c0.2-0.1,0.4-0.3,0.5-0.4c-0.7,0.5,0,0,0.1-0.1c1.2-0.9,2.5-1.9,3.8-2.7\t\t\tc2.5-1.7,5-3.2,7.7-4.6c1.2-0.6,2.4-1.2,3.6-1.8c0.6-0.3,1.1-0.5,1.7-0.8c0.3-0.1,0.6-0.2,0.8-0.4c0,0,0,0,0.1,0\t\t\tc0.1-0.1,0.3-0.1,0.3-0.1c2.2-0.9,4.4-1.7,6.7-2.4c2-0.6,4-1.1,6-1.6c0.9-0.2,1.8-0.4,2.8-0.5c0.4-0.1,0.8-0.1,1.3-0.2\t\t\tc0.2,0,0.4-0.1,0.6-0.1c7.2-0.9,14.7-0.9,21.9-0.3c1,0.1,1.9,0.2,2.9,0.3c0.1,0,0.6,0.1,0.6,0.1c0.1,0,0.1,0,0.2,0\t\t\tc0.5,0.1,1,0.2,1.6,0.2c1.7,0.3,3.4,0.6,5.1,1.1c1.5,0.4,2.9,0.8,4.3,1.3c0.7,0.2,1.3,0.5,1.9,0.7c0.3,0.1,0.6,0.2,0.9,0.4\t\t\tc0.1,0,0.1,0,0.1,0.1c0.1,0,0.2,0.1,0.3,0.1c5.3,2.3,10.4,5.4,15.1,8.6c4,2.7,7.3,5.3,10.9,8.6c3.5,3.2,6.7,6.6,9.8,10.2\t\t\tc3.1,3.6,5.5,6.9,8.3,10.9c2.9,4.2,5.6,8.5,7.9,13c2.3,4.6,4.1,9.1,5.6,14.2c0.7,2.6,1.4,5.1,1.9,7.8c0.5,2.7,0.8,4.6,1,7.2\t\t\tC288.3,199.7,287.1,209.8,284.5,220z M227.7,181.9C227.8,182.3,227.7,182.1,227.7,181.9L227.7,181.9z\"><\/path>\t\t<path fill=\"#1D1D1B\" d=\"M133,315.6C133,315.6,133,315.6,133,315.6C133,315.6,133,315.6,133,315.6c0-0.2,0-0.2,0-0.2\t\t\tC133,315.5,133,315.5,133,315.6z\"><\/path>\t\t<path fill=\"#1D1D1B\" d=\"M253.4,358.1C253.4,358.1,253.4,358.1,253.4,358.1c0.1-0.1,0.1-0.2,0.2-0.3\t\t\tC253.6,357.8,253.6,357.9,253.4,358.1z\"><\/path>\t\t<path fill=\"#1D1D1B\" d=\"M386.8,239.8c-19.2-5.8-38.6-10.7-58.3-14.5c-5.6-1.1-11.1-2.1-16.7-3c-1.7-0.3-3.6,0.4-4,2.3\t\t\tc-0.4,1.6,0.5,3.7,2.3,4c19.8,3.2,39.4,7.5,58.7,12.7c5.5,1.5,10.9,3.1,16.3,4.7c1.6,0.5,3.6-0.6,4-2.3\t\t\tC389.5,242.1,388.5,240.4,386.8,239.8z\"><\/path>\t\t<path fill=\"#1D1D1B\" d=\"M318.3,158.1c5.2-2.6,10.5-5.3,15.8-7.9c11.6-5.8,23.3-11.5,34.9-17.5c3.6-1.8,7.3-3.6,10.7-5.7\t\t\tc1.5-0.9,2.1-2.9,1.2-4.4c-0.9-1.5-2.9-2.1-4.4-1.2c-2.9,1.8-6,3.3-9.1,4.9c-5.3,2.7-10.6,5.4-15.9,8\t\t\tc-11.6,5.8-23.2,11.5-34.7,17.3c-3.4,1.7-7,3.4-10.3,5.3c-1.5,0.9-2,2.9-1.2,4.4c0.9,1.5,2.9,2,4.4,1.2\t\t\tC312.4,160.9,315.3,159.5,318.3,158.1z\"><\/path>\t\t<path fill=\"#1D1D1B\" d=\"M308.4,48.4c-1.1-1.1-3.5-1.4-4.6,0c-10.4,13.5-21.5,26.4-33.2,38.8c-3.3,3.5-6.7,7-10.2,10.5\t\t\tc-1.2,1.2-1.2,3.3,0,4.6c1.2,1.2,3.3,1.2,4.6,0c12-12,23.5-24.6,34.3-37.8c3.1-3.8,6.1-7.6,9.1-11.4\t\t\tC309.4,51.6,309.7,49.7,308.4,48.4z\"><\/path>\t\t<path fill=\"#1D1D1B\" d=\"M202.3,78.4c1.5,0.3,3.7-0.5,4-2.3c2.4-16.6,4.8-33.3,7.2-49.9c0.7-4.7,1.4-9.4,2-14.1\t\t\tc0.2-1.7-0.4-3.6-2.3-4c-1.5-0.3-3.7,0.5-4,2.3c-2.4,16.6-4.8,33.3-7.2,49.9c-0.7,4.7-1.4,9.4-2,14.1\t\t\tC199.8,76,200.4,77.9,202.3,78.4z\"><\/path>\t\t<path fill=\"#1D1D1B\" d=\"M132,83.8c1.4,1.7,2.7,3.4,4,5c0,0,0,0,0,0c0.1,0.2,0.2,0.3,0.4,0.5c0.2,0.3,0.4,0.6,0.6,0.9\t\t\tc0.3,0.4,0.6,0.9,0.9,1.4c0.9,1.5,2.9,2.1,4.4,1.2c1.5-0.9,2.1-2.9,1.2-4.4c-1.7-2.7-3.8-5.1-5.8-7.6c-3.2-4-6.5-7.9-9.7-11.8\t\t\tc-7.2-8.6-14.5-17.1-21.7-25.7c-2.4-2.9-4.9-5.7-7.2-8.6c-1.1-1.4-3.5-1.1-4.6,0c-1.4,1.4-1.1,3.2,0,4.6\t\t\tc5.1,6.5,10.7,12.8,16,19.1C117.8,66.7,125,75.2,132,83.8z\"><\/path>\t\t<path fill=\"#1D1D1B\" d=\"M26.4,117.2c14.9,7.8,30.2,14.8,45.9,20.9c4.5,1.8,8.9,3.4,13.4,5.1c1.6,0.6,3.6-0.6,4-2.3\t\t\tc0.4-1.8-0.6-3.4-2.3-4C72,131.3,57,125,42.2,117.8c-4.2-2-8.3-4.1-12.5-6.3c-1.6-0.8-3.5-0.4-4.4,1.2\t\t\tC24.4,114.2,24.9,116.3,26.4,117.2z\"><\/path>\t\t<path fill=\"#1D1D1B\" d=\"M17.3,216.2C17.3,216.2,17.3,216.2,17.3,216.2C17.3,216.2,17.3,216.2,17.3,216.2\t\t\tC17.3,216.2,17.3,216.2,17.3,216.2z\"><\/path>\t\t<path fill=\"#1D1D1B\" d=\"M86.7,202.7c-8.2,1.7-16.4,3.4-24.7,5.1c-11.8,2.4-23.7,4.8-35.6,6.9c-2.4,0.4-4.8,0.8-7.2,1.2\t\t\tc-0.5,0.1-1,0.1-1.5,0.2c-0.1,0-0.3,0-0.4,0.1c0.2,0,0.3,0,0,0c-0.1,0-0.2,0-0.3,0c0.1,0,0.2,0,0.3,0c0,0-0.1,0-0.1,0\t\t\tc-0.7,0.1-1.3,0.2-2,0.2c-1.7,0.1-3.3,1.4-3.2,3.2c0.1,1.7,1.4,3.4,3.2,3.2c3.7-0.3,7.3-1,10.9-1.6c5.5-1,11.1-2,16.6-3.1\t\t\tc11.7-2.3,23.4-4.7,35.1-7.1c3.5-0.7,7.1-1.5,10.6-2.2c1.7-0.4,2.7-2.4,2.3-4C90.2,203.2,88.4,202.3,86.7,202.7z\"><\/path>\t<\/g><\/g><\/svg><\/span><\/p>\n\n\n\n<h2 class=\"gb-headline gb-headline-ee18a451 gb-headline-text gb-headline-small\">What is the EU VAT reform about?<\/h2>\n\n\n\n<p><mark style=\"background-color:rgba(0, 0, 0, 0)\" class=\"has-inline-color has-marker-text-color\">rates<\/mark> or<mark style=\"background-color:rgba(0, 0, 0, 0)\" class=\"has-inline-color has-marker-text-color\"> types of tax<\/mark>. Rather, it is about <mark style=\"background-color:rgba(0, 0, 0, 0)\" class=\"has-inline-color has-marker-text-color\">modernizing<\/mark> the <mark style=\"background-color:rgba(0, 0, 0, 0)\" class=\"has-inline-color has-marker-text-color\">VAT collection processes<\/mark> for <mark style=\"background-color:rgba(0, 0, 0, 0)\" class=\"has-inline-color has-marker-text-color\">transactions in the EU<\/mark> internal market. The following three components are at the heart of the EU reform:<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li><mark style=\"background-color:rgba(0, 0, 0, 0)\" class=\"has-inline-color has-marker-text-color\">Real-time reportin<\/mark>g of EU-wide B2B sales through Digital Reporting Requirements (DRRs), i.e. reporting platforms at national level<\/li>\n\n\n\n<li><mark style=\"background-color:rgba(0, 0, 0, 0)\" class=\"has-inline-color has-marker-text-color\">Introduction: mandatory e-invoicing<\/mark> for intra-Community supplies<\/li>\n\n\n\n<li><mark style=\"background-color:rgba(0, 0, 0, 0)\" class=\"has-inline-color has-marker-text-color\">Extended obligations<\/mark> for platform operators in e-commerce<\/li>\n<\/ul>\n\n\n\n<p>The aim of ViDA is to enable greater transparency, less tax fraud and more efficient administration without changing the basic VAT system. ViDA primarily controls how and when VAT data has to be transmitted &#8211; not how much tax has to be paid.<\/p>\n\n<\/div>\n\n\n<h2 class=\"gb-headline gb-headline-5daa93c7 gb-headline-text gb-headline-medium\"><strong>What specific measures does ViDA include?<\/strong><\/h2>\n\n\n\n<p>Specifically, the ViDA initiative focuses on three central elements:<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>the introduction of an EU-wide digital reporting system for B2B sales (Digital Reporting Requirements), which should function in near real time<\/li>\n\n\n\n<li>EU VAT registration (\u201cSingle VAT Registration\u201d): In future, companies should only have to register for VAT in one EU member state &#8211; even if they generate sales in several countries.<\/li>\n\n\n\n<li>the mandatory use of structured electronic invoices (XRechnung\/ZUGFeRD) for intra-Community deliveries<\/li>\n<\/ul>\n\n\n\n<h2 class=\"gb-headline gb-headline-ff6440dc gb-headline-text gb-headline-medium\">Who is affected by ViDA?<\/h2>\n\n\n\n<p>The EU reform of VAT collection affects not only large corporations, but also medium-sized companies that operate across borders within the EU. The focus is on:<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>Supplying and performing companies in the B2B sector that process intra-Community transactions<\/li>\n\n\n\n<li>Platform operators (e.g. ebay, amazon) in e-commerce that mediate transactions between third parties &#8211; for example in the sale of goods or digital services<\/li>\n<\/ul>\n\n\n\n<p>The latter should also make an active contribution to the correct and<mark style=\"background-color:rgba(0, 0, 0, 0)\" class=\"has-inline-color has-marker-text-color\"> transparent collection of VAT<\/mark> in future &#8211; especially for EU-wide transactions.<\/p>\n\n\n\n<h2 class=\"gb-headline gb-headline-c6d6395a gb-headline-text gb-headline-medium\">Timetable and implementation of ViDA<\/h2>\n\n\n\n<p>The ViDA initiative is currently in the EU legislative process. The EU Commission&#8217;s legislative proposal has been available since the end of 2022. It will be implemented gradually &#8211; with different deadlines for the individual measures.<\/p>\n\n\n\n<p>Planned timeframe (status: 2025):<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>2022-2024: Coordination at EU level and national preparations<\/li>\n\n\n\n<li>From 2025: Introduction of mandatory e-invoicing in several member states and already provided for by law in Germany<\/li>\n\n\n\n<li>From 2028: Expected start of mandatory real-time reporting of cross-border B2B sales (Digital Reporting Requirements)<\/li>\n<\/ul>\n\n\n\n<p>The exact deadlines depend on the final adoption of the EU directive and its transposition into national law. Companies should prepare for technical and organizational adjustments at an early stage &#8211; particularly with regard to invoice formats, ERP systems and reporting processes.<\/p>\n\n\n\n<p>The EU Commission&#8217;s legislative proposal and the ViDA initiative&#8217;s overview page provide an overview of the current status.<\/p>\n\n\n\n<div style=\"height:60px\" aria-hidden=\"true\" class=\"wp-block-spacer\"><\/div>\n\n\n\n<h2 class=\"gb-headline gb-headline-e3ec141b gb-headline-text gb-headline-medium\">FAQ on VAT in the digital age<\/h2>\n\n\n<div class=\"gb-container gb-container-1be7b817 gb-accordion\" data-accordion-multiple-open>\n<div class=\"gb-container gb-container-950a0758 gb-accordion__item\" data-transition=\"slide\">\n<div class=\"gb-container gb-container-041e55d8 gb-accordion__toggle\" id=\"gb-accordion-toggle-041e55d8\" role=\"button\" tabindex=\"0\">\n\n<h3 class=\"gb-headline gb-headline-df6d8a2f gb-headline-x-small\">Which companies need to deal with ViDA?<\/h3>\n\n<\/div>\n\n<div id=\"gb-accordion-content-fa4de532\" class=\"gb-accordion__content\"><div class=\"gb-container gb-container-fa4de532\">\n\n<p>ViDA affects all companies that are active in the B2B sector within the EU and across national borders &#8211; regardless of their size. Platform operators in e-commerce that broker transactions between third parties are also affected.<\/p>\n\n<\/div><\/div>\n<\/div>\n\n<div class=\"gb-container gb-container-5f80bc50 gb-accordion__item\" data-transition=\"slide\">\n<div class=\"gb-container gb-container-5eac59d8 gb-accordion__toggle\" id=\"gb-accordion-toggle-5eac59d8\" role=\"button\" tabindex=\"0\">\n\n<h3 class=\"gb-headline gb-headline-960f94ed gb-headline-x-small\">What is ViDA in simple terms?<\/h3>\n\n<\/div>\n\n<div id=\"gb-accordion-content-6c2b8ff8\" class=\"gb-accordion__content\"><div class=\"gb-container gb-container-6c2b8ff8\">\n\n<p>ViDA stands for \u201cVAT in the Digital Age\u201d &#8211; an EU initiative to modernize VAT collection. The aim is to collect VAT data for cross-border transactions digitally, standardized and almost in real time.<\/p>\n\n<\/div><\/div>\n<\/div>\n\n<div class=\"gb-container gb-container-480937f1 gb-accordion__item\" data-transition=\"slide\">\n<div class=\"gb-container gb-container-631081bd gb-accordion__toggle\" id=\"gb-accordion-toggle-631081bd\" role=\"button\" tabindex=\"0\">\n\n<h3 class=\"gb-headline gb-headline-dd3ba0c9 gb-headline-x-small\">What is the difference between ViDA and the e-invoicing obligation in Germany?<\/h3>\n\n<\/div>\n\n<div id=\"gb-accordion-content-3f7fe8ba\" class=\"gb-accordion__content\"><div class=\"gb-container gb-container-3f7fe8ba\">\n\n<p>The e-invoicing obligation in Germany will apply to domestic B2B transactions from 2025. ViDA goes beyond this: it applies to EU-wide transactions and supplements the national obligation with a digital reporting system and central VAT registration.<\/p>\n\n<\/div><\/div>\n<\/div>\n\n<div class=\"gb-container gb-container-625ce572 gb-accordion__item\" data-transition=\"slide\">\n<div class=\"gb-container gb-container-ed61fa68 gb-accordion__toggle\" id=\"gb-accordion-toggle-ed61fa68\" role=\"button\" tabindex=\"0\">\n\n<h3 class=\"gb-headline gb-headline-af48c98f gb-headline-x-small\">What does \u201cSingle VAT Registration\u201d actually mean for companies?<\/h3>\n\n<\/div>\n\n<div id=\"gb-accordion-content-8a4c6b66\" class=\"gb-accordion__content\"><div class=\"gb-container gb-container-8a4c6b66\">\n\n<p>With the Single VAT Registration, a single VAT registration in one EU member state will be sufficient in future &#8211; even if a company generates sales in several countries. This will reduce administrative work and multiple registrations.<\/p>\n\n<\/div><\/div>\n<\/div>\n\n<div class=\"gb-container gb-container-316f0fd6 gb-accordion__item\" data-transition=\"slide\">\n<div class=\"gb-container gb-container-2dfd0166 gb-accordion__toggle\" id=\"gb-accordion-toggle-2dfd0166\" role=\"button\" tabindex=\"0\">\n\n<h3 class=\"gb-headline gb-headline-3ed46a38 gb-headline-x-small\">What are Digital Reporting Requirements (DRRs)?<\/h3>\n\n<\/div>\n\n<div id=\"gb-accordion-content-73e115f2\" class=\"gb-accordion__content\"><div class=\"gb-container gb-container-73e115f2\">\n\n<p>The Digital Reporting Requirements (DRRs) are a central element of ViDA. They oblige companies to report cross-border B2B sales digitally to national tax authorities almost in real time &#8211; in a standardized and automated manner.<\/p>\n\n<\/div><\/div>\n<\/div>\n\n<div class=\"gb-container gb-container-7ae134c6 gb-accordion__item gb-accordion__item-open\" data-transition=\"slide\">\n<div class=\"gb-container gb-container-e2a7877d gb-accordion__toggle gb-block-is-current\" id=\"gb-accordion-toggle-e2a7877d\" role=\"button\" tabindex=\"0\">\n\n<h3 class=\"gb-headline gb-headline-216cacd5 gb-headline-x-small\">Which invoice formats are permitted under ViDA?<\/h3>\n\n<\/div>\n\n<div id=\"gb-accordion-content-01aaf277\" class=\"gb-accordion__content\"><div class=\"gb-container gb-container-01aaf277\">\n\n<p>ViDA relies on structured electronic invoices in accordance with European standard EN 16931. In Germany, these are primarily XRechnung and ZUGFeRD. These formats enable automated processing and are a prerequisite for digital VAT collection. A simple PDF invoice is no longer sufficient. Read more about these e-invoice formats in the linked article.<\/p>\n\n<\/div><\/div>\n<\/div>\n\n<div class=\"gb-container gb-container-3ee638a0 gb-accordion__item\" data-transition=\"slide\">\n<div class=\"gb-container gb-container-19348a26 gb-accordion__toggle\" id=\"gb-accordion-toggle-19348a26\" role=\"button\" tabindex=\"0\">\n\n<h3 class=\"gb-headline gb-headline-d5defacf gb-headline-x-small\">How can companies prepare for ViDA?<\/h3>\n\n<\/div>\n\n<div id=\"gb-accordion-content-64c64b2d\" class=\"gb-accordion__content\"><div class=\"gb-container gb-container-64c64b2d\">\n\n<p>Even if many details are still being fine-tuned: Companies should align their ERP systems, invoice processes and data formats with digital reporting obligations and structured e-invoices at an early stage.<\/p>\n\n<\/div><\/div>\n<\/div>\n<\/div>\n\n\n<div style=\"height:60px\" aria-hidden=\"true\" class=\"wp-block-spacer\"><\/div>\n\n\n<div class=\"gb-grid-wrapper gb-grid-wrapper-34d707ad\">\n<div class=\"gb-grid-column gb-grid-column-263b87e8\"><div class=\"gb-container gb-container-263b87e8 product-col\" data-sal =\"fade\" data-sal-easing=\"easeInOutSine\"><a class=\"gb-container-link\" href=\"https:\/\/easy-software.com\/en\/easy-archive\/\" aria-label=\"Produkt easy archive\"><\/a>\n<div class=\"gb-container gb-container-83bbd9f5\">\n\n<h2 class=\"gb-headline gb-headline-f1351a64 gb-headline-text gb-headline-marked-headline\"><span>easy<mark style=\"background-color:var(--easy-white)\" class=\"has-inline-color has-easy-blue-color\">archive<\/mark><\/span><\/h2>\n\n<\/div>\n\n<div class=\"gb-container gb-container-a528023f\"><\/div>\n\n<div class=\"gb-container gb-container-47fbb579\">\n\n<p class=\"has-easy-white-color has-text-color\">Archive data securely and compliant.<\/p>\n\n\n\n<span class=\"gb-button gb-button-501466f7 gb-button-text-btn\"><span class=\"gb-button-text\">discover easy archive<\/span><span class=\"gb-icon\"><svg xmlns=\"http:\/\/www.w3.org\/2000\/svg\" xml:space=\"preserve\" viewBox=\"0 0 48 48\">  <path d=\"m29.95 39.1-3.25-3.2 9.6-9.65h-33V21.7h33l-9.6-9.65 3.25-3.2L45.05 24Z\"><\/path><\/svg><\/span><\/span>\n\n<\/div>\n<\/div><\/div>\n\n<div class=\"gb-grid-column gb-grid-column-f128ee47\"><div class=\"gb-container gb-container-f128ee47 product-col\" data-sal =\"fade\" data-sal-easing=\"easeInOutSine\"><a class=\"gb-container-link\" href=\"https:\/\/easy-software.com\/en\/easy-invoice\/\" aria-label=\"Produkt easy invoice\"><\/a>\n<div class=\"gb-container gb-container-c04dbf16\">\n\n<h2 class=\"gb-headline gb-headline-ce2ee10a gb-headline-text gb-headline-marked-headline\"><span>easy<mark style=\"background-color:var(--easy-white)\" class=\"has-inline-color has-easy-cyan-color\">invoice<\/mark><\/span><\/h2>\n\n<\/div>\n\n<div class=\"gb-container gb-container-8d143e20\"><\/div>\n\n<div class=\"gb-container gb-container-3ce29d23\">\n\n<p class=\"has-easy-white-color has-text-color\">Digitally verify and approve invoices.<\/p>\n\n\n\n<span class=\"gb-button gb-button-7d5837a9 gb-button-text-btn\"><span class=\"gb-button-text\">discover easy invoice<\/span><span class=\"gb-icon\"><svg xmlns=\"http:\/\/www.w3.org\/2000\/svg\" xml:space=\"preserve\" viewBox=\"0 0 48 48\">  <path d=\"m29.95 39.1-3.25-3.2 9.6-9.65h-33V21.7h33l-9.6-9.65 3.25-3.2L45.05 24Z\"><\/path><\/svg><\/span><\/span>\n\n<\/div>\n<\/div><\/div>\n<\/div>\n<\/div><\/div>\n<\/div>\n<\/div>\n<\/div>","protected":false},"excerpt":{"rendered":"<p>ViDA stands for &#8220;VAT in the Digital Age&#8221; &#8211; an EU initiative that aims to make VAT collection in the single market fit for the digital age. Launched as an EU initiative, ViDA aims to standardize and simplify the collection of VAT across the EU.<\/p>\n","protected":false},"author":64,"featured_media":0,"parent":0,"menu_order":0,"template":"","format":"standard","meta":{"_acf_changed":false,"footnotes":"","_links_to":"","_links_to_target":""},"class_list":["post-217372","glossar","type-glossar","status-publish","format-standard","hentry","no-featured-image-padding"],"acf":[],"_links":{"self":[{"href":"https:\/\/easy-software.com\/en\/wp-json\/wp\/v2\/glossar\/217372","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/easy-software.com\/en\/wp-json\/wp\/v2\/glossar"}],"about":[{"href":"https:\/\/easy-software.com\/en\/wp-json\/wp\/v2\/types\/glossar"}],"author":[{"embeddable":true,"href":"https:\/\/easy-software.com\/en\/wp-json\/wp\/v2\/users\/64"}],"version-history":[{"count":0,"href":"https:\/\/easy-software.com\/en\/wp-json\/wp\/v2\/glossar\/217372\/revisions"}],"wp:attachment":[{"href":"https:\/\/easy-software.com\/en\/wp-json\/wp\/v2\/media?parent=217372"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}