ECEuropean Commission (DG TAXUD)
Regulatory Reference
What are the Digital Reporting Requirements (DRR) under EU ViDA?
Effective: planned · Authority: European Commission (DG TAXUD)
ViDA's Digital Reporting Requirements (DRR) mandate near real-time, transaction-level reporting of intra-EU B2B invoices to replace the existing EC Sales List. Invoices must comply with EN 16931. DRR aims to recover up to €11 billion annually in lost VAT by providing tax authorities with continuous visibility into cross-border transactions.
How does DRR replace the EC Sales List?
The EC Sales List (ESL) is a periodic summary of intra-EU B2B supplies. DRR replaces this with near real-time, transaction-level reporting:
- Frequency: ESL filed monthly or quarterly; DRR reported per transaction in near real-time
- Granularity: ESL summarizes totals by customer; DRR reports individual invoice data elements
- Format: ESL is a simple list; DRR requires EN 16931-structured data
- Coverage: DRR extends reporting scope to all intra-EU B2B transactions
- VAT recovery target: DRR projected to recover up to €11 billion annually
Frequently Asked Questions
- When does ViDA DRR become mandatory?
- ViDA's DRR obligations are being phased in progressively as part of ViDA's multi-year rollout schedule and member state transposition.
- Does DRR apply to domestic B2B transactions?
- ViDA DRR primarily targets intra-EU cross-border B2B transactions. Domestic B2B transactions are subject to national mandate implementations, which vary by member state.
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