DRR (ViDA)

Reporting pillar of the ViDA (VAT in the Digital Age) package, intra-EU VAT.

Definition

DRR replaces quarterly recapitulative statements with per-transaction reporting based on a structured EN 16931 invoice issued within 10 days. From 14 April 2025, Member States may impose a domestic e-invoicing mandate without prior EU derogation.

Origin

Defined by Council Directive (EU) 2025/516 of 11 March 2025 amending Directive 2006/112/EC, published in the OJEU on 25 March 2025.

Example in context

FR → DE B2B sale: EN 16931 invoice issued within 10 days, data reported to the administration instead of an aggregated recapitulative statement.

Related terms

• EN 16931 — semantic model of the target e-invoice.
• EU ViDA 2025 — the umbrella legislative package.