dnaSRPS CEN/TR 16931-9:2025

Electronic invoicing - Part 9: VAT reporting and gap analysis with current e-invoicing standardization deliverables

Scope

The European Commission will in its project "VAT in the digital age" (ViDA) mandate that VAT reporting on intra-EU transactions is performed in near real-time and based on EN 16931 1. This Technical Report defines the impact of this legislation on the various deliverables of CEN/TC 434, with a focus on the subset to be sent to tax authorities and how EN 16931 1 needs to be changed. The ViDA package applies to all EU member states and specific territories where the VAT legislation applies (e.g. Northern Ireland in respect to goods).
This document does not define the content of the common electronic message based on the electronic invoice to be sent to the authorities. The definition of that common electronic message (DRR message) is a task of the European Commission, possibly with help of CEN. As the DRR message is not an invoice, but a VAT report, it is not to be regarded as a Core Invoice Usage Specification (CIUS). The DRR message therefore needs not to obey the rules for developing a CIUS. For example, not all mandatory elements in the invoice need to be part of the DRR message.

Related directives

NOTE: If the word "harmonized" (marked in green) is not found in the field with the name of the directive, it means that the European standard is not cited in the OJEU.