EU 2028 Digital Reporting Requirements (DRR) and e-invoicing

December 13, 20220

Type: Draft Legislation

Two routes are included in the Digital Reporting Requirements (DRR) recommended by the European Commission to assist close the EU VAT Gap. It is a component of the three-pillar package for VAT in the Digital Age. 

These are expected to generate an additional €11 billion in VAT receipts annually (or €111 billion over ten years). Businesses should save an additional €4 billion per year (€41.4 billion over ten years) due to pre-filled VAT returns, the end of recapitulative statements, and overall cost savings through e-invoicing. However, it is anticipated that implementation will be expensive, costing enterprises and the tax authorities respectively €11.3 billion and €2.2 billion. 

2028 EU Digital Reporting Requirements (including Intra-community near-live and e-invoicing harmonization) includes 2 steps: 

  1. EC Sales Lists summaries will be replaced with near-live, mandatory B2B intracommunity digital reporting (DRR) for supply and acquisitions.
  2. Mandatory intra-community E-invoicing; local plans from member states manage domestic transactions


Effective date: 1 January 2028



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