1 Scope
The European Commission will in its project “VAT in the digital age” mandate that
VAT reporting on intra-EU transactions is performed in near real time and based on EN 16931. This document 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 will need to be changed.
NOTE 1 The ViDA proposal only applies to EU member states.
This document does not define the subset of the electronic invoice to be sent to the
authorities.
NOTE 2 The definition of that subset is a task of the European Commission. As the subset
message is not an invoice, but a VAT report, it is not regarded as a Core Invoice
Usage Specification (CIUS). The subset 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 subset.