ViDA Pillar 1: Digital Reporting Requirements

Definition

ViDA Pillar 1: per-invoice digital reporting for covered cross-border intra-EU B2B transactions from 1 July 2030.

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

The final reporting data and timing follow the adopted ViDA rules and implementation measures; do not reuse an older proposal timetable.

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.