E-invoicing: An outlook on the digital reporting system from 2030 (ViDA)
There is a widespread concern surrounding e-invoicing that every invoice must now be reported to the tax office in real time. This is not the case. This article sets out what applies today and what is to come.
Introduction
The term ‘reporting system’ often crops up in connection with e-invoicing – and with it the concern that the state will be monitoring every invoice in real time in future. We’ll set the record straight for you and dispel any uncertainty.
First, a clarification, as there is a common misconception here:
It is not the case that you are already required to report every invoice to the tax office in real time. There is currently no such reporting obligation arising from e-invoicing.
What matters is distinguishing between three things: what applies today, what is coming – and what remains to be clarified. It is precisely this distinction that forms the central theme of this article.
This article explains what the EU’s ViDA reform entails, when a reporting system will come into effect, and what the current situation is in Germany.
What applies today
Let’s start with what is already a reality: e-invoicing. From 2025, businesses must be able to receive e-invoices; the requirement to issue them will be phased in. We will cover the deadlines separately:
E-invoices are exchanged between business partners – from the issuer to the recipient. At present, this does not involve any automatic reporting to the tax authorities.
At present, only the e-invoice itself is relevant. This does not imply that your invoices are automatically reported to the tax authorities – certainly not for purely domestic transactions.
What is ViDA?
ViDA stands for ‘VAT in the Digital Age’, a reform package from the European Union aimed at modernising value-added tax. Among other things, it aims to curb VAT fraud.
The package was adopted by the Council of the European Union on 11 March 2025 and came into force in April 2025. It will be implemented gradually over several years, up to 2035. The European framework has thus been agreed – the specific arrangements in the individual Member States are yet to follow.
The reporting system from 2030
A key component of ViDA is a transaction-based reporting system. The scope of application and the timing are crucial here.
The reporting system will come into effect on 1 July 2030, initially applying only to cross-border intra-Community transactions between businesses – that is, transactions with businesses in other EU Member States. For these transactions, e-invoicing will become mandatory, and each transaction must be reported digitally within ten days of the invoice being issued. The system replaces the previous ‘summary declaration’. There are no plans for the invoice to be approved in advance by the authorities, as is customary in some other countries.
From 2030, the EU reporting system will initially apply only to cross-border business-to-business transactions. If you operate exclusively within Germany, this part will not apply to you for the time being.
There is a reason why the e-invoice has been brought forward: it is the technical prerequisite for such a reporting system. Without structured invoice data, there would be no reliable basis for reporting.
The situation in Germany
In addition to the European level, a national German reporting system is under discussion. Care must be taken when assessing the situation here, as many details have not yet been decided.
A national reporting system is provided for in the coalition agreement; the idea is to combine national and cross-border requirements within a single system so as not to place a double burden on businesses. As things stand, however, there is neither a timetable nor a concrete proposal for what a German reporting system should look like. The Federal Government intends to propose the legislative amendments necessary for a reporting system to the legislature in due course. The launch of the German system is not envisaged until the European solution has been implemented.
The German reporting system is planned but is not yet law. There is as yet no fixed timetable and no concrete details of its structure. Any statements presenting a specific date or procedure as certain should be treated with caution.
What this means for you today
For most clients with domestic business, the reporting system is not an immediate concern at present. The best preparation is already underway: the proper implementation of e-invoicing.
Anyone who correctly generates, receives and stores structured invoice data today has laid the foundations on which a future reporting system will be built. As soon as the framework becomes clearer, we will inform you in good time and advise you on what steps you need to take.
How we work together
As we look ahead to the reporting system, we’ll keep an eye on developments for you, whilst you focus on implementing today’s requirements properly.
Your tasks:
- Implement e-invoicing correctly today – receipt, issuance and storage
- Do not let buzzwords about the reporting system unsettle you
- Talk to us at an early stage regarding cross-border transactions
Our responsibilities:
- Monitoring developments at EU and federal level
- Distinguishing between current legislation and planned changes
- To inform you in good time when specific obligations become apparent
We will agree the exact division of responsibilities with you.
Frequently asked questions
Do I already have to report every invoice to the tax office?
No. There is currently no obligation to report e-invoices. The invoice is exchanged between business partners; it is not automatically reported to the tax authorities.
What is ViDA?
ViDA – ‘VAT in the Digital Age’ – is an EU reform package aimed at modernising VAT. It was adopted on 11 March 2025 and will be implemented in stages by 2035.
When does the reporting system come into force?
The EU reporting system will come into force on 1 July 2030, initially only for cross-border intra-Community transactions between businesses. Every transaction must then be reported digitally within ten days.
Does the reporting system affect me if I only operate domestically?
The EU part, coming into force from 2030, will initially apply only to cross-border transactions. A national system for domestic transactions is planned, but has not yet been adopted and no timetable has been set.
Has the German reporting system been finalised?
No. It is provided for in the coalition agreement, but there is neither a timetable nor a concrete proposal regarding its design. It is planned, but is not yet law.
What should I do now?
Implement e-invoicing properly. This will lay the foundations on which a future reporting system will be based. We will get in touch as soon as the framework becomes clearer.
Legal notice
This article provides an overview and is not a substitute for individual advice. It describes developments, some of which are planned but are not yet law; the current legal position is decisive.
If you have any questions regarding the outlook for the reporting system, please contact us directly.
As at: June 2026