Digital Reporting Requirements (DRR)

The DRR are the pillar of ViDA mandating digital reporting of cross-border B2B transactions.

Definition

The Digital Reporting Requirements (DRR) are one of the three pillars of the EU's VAT in the Digital Age (ViDA) reform.

They mandate digital, transaction-by-transaction and near-real-time reporting of cross-border B2B transactions within the EU, replacing the traditional recapitulative statements.

How it works

The DRR rely on structured e-invoicing compliant with the European standard EN 16931, whose data is reported to the administration shortly after issuance.

• The electronic invoice becomes the default format for the affected intra-EU B2B transactions.
• The reporting replaces existing recapitulative statements for these flows.

Good to know

The DRR for cross-border transactions are expected to take effect around 2030, following a phased rollout of the ViDA package.

Member States retain some latitude to impose reporting obligations on their domestic transactions, within a framework harmonised with the DRR.