The EU reform initiative VAT in the Digital Age (ViDA) defines the framework for harmonized digital VAT reporting across Europe and establishes the e-invoice as the central data carrier for tax control processes. The Digital Reporting Requirements (DRR) oblige companies to transmit structured invoice data to tax authorities in near real time. The basis for this is EN 16931, complemented by national variants and interoperable exchange mechanisms. Networks such as Peppol are gaining in importance here, as they provide standardized transport protocols, unique identifiers, and scalable infrastructures for cross-border reporting scenarios.

Implementation calls for consistent data flows between invoicing, accounting, and reporting, as well as a markedly higher level of data quality. Validation, error handling, and process-integrated verification mechanisms become essential prerequisites for compliant reports. At the same time, companies must take into account different national implementations, transitional arrangements, and deadlines, and adapt their system landscapes accordingly.

The “ViDA / Digital Reporting” Competence Center classifies regulatory developments, assesses technical and organizational implementation models, and develops guidelines for harmonized reporting processes. A particular focus lies on integrating reporting obligations into existing e-invoicing processes, as well as on deriving robust requirements for future-proof, interoperable data flows in the European context.

Key Priorities

Analysis of the ViDA rules and Digital Reporting Requirements

Assessment of national implementation models and their impact

Classification of reporting requirements within e-invoicing processes

Derivation of requirements for data quality and reporting processes

Development of guidelines for interoperable reporting structures