DRR

The e-reporting building block of the EU VAT in the Digital Age package.

Definition

DRR replace periodic recapitulative statements with transaction-by-transaction reporting based on the structured electronic invoice. For intra-EU operations, reporting to the tax authority becomes mandatory within a short window after issuance, following the EN 16931 standard.

Origin

Introduced by Council Directive (EU) 2025/516 of 11 March 2025 amending VAT Directive 2006/112/EC, within the ViDA (VAT in the Digital Age) package; intra-EU DRR are scheduled to apply from 2030.

Example in context

Intra-EU B2B sale FR→DE: the supplier issues an EN 16931 invoice and reports the data to the tax authority within the DRR window (replacing the historical monthly/quarterly recapitulative statement).

Related terms

• EU ViDA 2025 — the carrying legislative package.
• CTC — continuous transaction controls.