# ViDA Pillar 1: Digital Reporting Requirements

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

## Definition

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

## Explanation

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.

## 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.