That Digital Reporting Requirement (DRR) refers to the mandatory, almost real-time electronic transmission of VAT-relevant transaction data to the tax authorities.
Context and application:
DRR is a central component of the EU initiative ViDA (VAT in the Digital Age) and affects intra-Community B2B transactions in particular. In future, companies will have to report transactions digitally within 10 days. The aim is to close the VAT gap and combat tax fraud.
Differentiation from related terms:
In contrast to the previous Summarising message (EC Sales List) the DRR carries out a Transaction-based single message with significantly shorter deadlines. DRR also differs from national reporting formats such as SAF-T due to the EU-wide standardisation approach.
Example:
A German wholesaler delivers goods to a company in France. The transaction must be reported via the DRR system no later than 10 days after delivery - including a structured e-invoice in the EN-16931 format.
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