ViDA Pillar 1: Digital Reporting Requirements

Definition

ViDA Pillar 1: structured EN 16931 e-invoices and 10-day digital reports for cross-border intra-EU B2B from July 2030.

Replaces the EC Sales List for cross-border supplies with structured per-invoice reporting via EU data exchange.

Requires invoices to be issued within 5 days of the chargeable event and reported within 10 days; recipient member states get the data automatically.

VAT in the Digital Age: EU initiative driving e-invoicing and digital reporting requirements.

Digital reporting of transaction data to tax authorities, often alongside e-invoicing.

Reporting transaction data shortly after issuance, often mandated by tax regimes.

European standard defining the semantic data model for e-invoices.