# ViDA Pillar 1: Digital Reporting Requirements

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

## Definition

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

## Explanation

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.

## Related resources

- [EU mandate guide](/resources/compliance/european-e-invoicing-mandate)

## Related terms

- [ViDA](/resources/glossary/vida): VAT in the Digital Age: EU initiative driving e-invoicing and digital reporting requirements.
- [E-reporting](/resources/glossary/e-reporting): Digital reporting of transaction data to tax authorities, often alongside e-invoicing.
- [Real-time reporting](/resources/glossary/real-time-reporting): Reporting transaction data shortly after issuance, often mandated by tax regimes.
- [EN 16931](/resources/glossary/en-16931): European standard defining the semantic data model for e-invoices.