The Digital Reporting Requirements (DRR) component of the EU’s VAT in the Digital Age (ViDA) package is being implemented through a series of key steps between 2025 and 2030. Below is a structured timeline focusing exclusively on DRR – from the adoption of the ViDA laws in 2025, through the development of necessary systems and regulations, up to the mandatory launch of cross-border e-invoicing on 1 July 2030. Each milestone is categorized by the type of action (legislative, non-legislative, or IT) and includes a brief description.
Date (Target) Action Type Milestone / Description
11-Mar-25 Legislative Adoption of the ViDA legislative package (including DRR).
25-Mar-25 Legislative ViDA package published in the EU Official Journal.
8–10 April 2025 Non-legislative Fiscalis workshop on DRR (discussion of explanatory notes).
14-Apr-25 Legislative ViDA enters into force EU-wide. Member States may now mandate domestic e-invoicing.
Q2 2026 Legislative Adoption of Implementing Regulation (Article 263(4)) – defines the common electronic invoice message format for DRR reporting.
Q2 2026 Legislative Adoption of Implementing Regulation on central VIES design – establishes the architecture for the EU’s new central VAT Information Exchange System.
Q3 2026 IT Development Approval of central VIES specifications – system architecture and functional/technical specs finalized.
Q4 2026 Legislative Adoption of Implementing Regulation on central VIES access – defines access permissions.
Q4 2026 Non-legislative Finalization of explanatory notes – detailed guidance on DRR and e-invoicing rules.
Late 2026 IT Development Start of central VIES development – EU and Member States begin building the system.
Q4 2027 (if needed) Legislative Additional Implementing Regulation – harmonizing further DRR or e-invoicing aspects.
Q1 2029 – Q3 2030 IT Development Testing phase for central VIES – Member States connect and test interfaces.
1-Jul-30 Legislative & IT DRR go-live: Mandatory e-invoicing and real-time reporting for intra-EU B2B transactions begins; central VIES becomes operational.
- See also
- Join the Linkedin Group on Global E-Invoicing/E-Reporting/SAF-T Developments, click HERE
- Join the LinkedIn Group on ”VAT in the Digital Age” (VIDA), click HERE
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