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FIT FOR THE FUTURE
Electronic invoicing and statutory reporting
with SAP Document and Reporting Compliance

The key to successful digital transformation

Hardly any area is currently changing as rapidly as the tax law requirements surrounding electronic invoices and reporting.

New regulations, short deadlines, complex formats: companies are under constant pressure. With SAP Document and Reporting Compliance (SAP DRC), you can implement legal requirements worldwide in a secure, fast, and centralized way. The solution integrates seamlessly into your SAP business processes and provides full transparency over all documents and reports – from creation to submission to the authorities.

SAP DRC does not only cover electronic invoicing. The solution also supports extensive statutory reporting obligations, such as VAT declarations, EC Sales Lists, periodic tax reports, or country-specific documentation requirements. Through its ability to integrate directly with governmental platforms, SAP DRC enables a seamless, efficient, and reliable exchange of the required information. As a result, numerous processes that are still carried out manually in many places today are fundamentally modernized. Companies benefit from higher data quality, reduced processing effort, and a significantly faster implementation of new legal requirements – all within a central, scalable solution.


Current Challenges

Hurdle race
  • Complex and country-specific regulations for e-invoices.
  • Real-time transmission and audit requirements in legal and tax reporting.
  • Frequent and short-term changes in legislation.
  • Challenging system integration.
  • Strategic uncertainty.

Country Status – Based on E-Invoicing Factsheets from the EU Commission

 

Responsible Authority

Federal Central Tax Office / State Tax Authorities


B2G Mandate

Yes


B2B Mandate

Yes (phased from 2025)


Format Used

XRechnung, ZUGFeRD (hybrid), (CIUS-compliant XML)


Operating Model for B2G

Decentralized: Federal / State different platforms, often via PEPPOL-compatible networks


VAT Real-Time Reporting Mandate

No


Additional Information

Responsible Authority

Belgian Tax Administration (SPF Finance)


B2G Mandate

Yes


B2B Mandate

Yes (from 2026)


Format Used

PEPPOL BIS Billing 3.0


Operating Model for B2G

PEPPOL


VAT Real-Time Reporting Mandate

No


Additional Information

Responsible Authority

Danish Tax Authority (SKAT)


B2G Mandate

Yes


B2B Mandate

(partially)


Format Used

Standardized e-Invoice formats (e.g. PEPPOL)


Operating Model for B2G

PEPPOL / NemHandel


VAT Real-Time Reporting Mandate

No


Additional Information

Responsible Authority

Swedish Tax Agency (Skatteverket)


B2G Mandate

Yes


B2B Mandate

Planned


Format Used

PEPPOL-based, structured e-Invoice formats


Operating Model for B2G

PEPPOL


VAT Real-Time Reporting Mandate

No


Additional Information

Responsible Authority

Direction générale des Finances publiques (DGFiP)


B2G Mandate

Yes


B2B Mandate

Yes (staggered)


Format Used

Standardized e-Invoice format (XML, specific national specifications)


Operating Model for B2G

Chorus Pro (for B2G) & PEPPOL


VAT Real-Time Reporting Mandate

—(no comprehensive real-time reporting mandated) Refrens+1


Additional Information

Responsible Authority

Agenzia delle Entrate


B2G Mandate

Yes


B2B Mandate

Yes


Format Used

SDI-eInvoice format (XML, structured data)


Operating Model for B2G

Sistema di Interscambio (SdI) as clearing platform / PEPPOL


VAT Real-Time Reporting Mandate

Yes (data is reported during exchange, quasi real-time)


Additional Information

Responsible Authority

Agencia Estatal de Administración Tributaria (AEAT)


B2G Mandate

Yes


B2B Mandate

Yes (SII system)


Format Used

SII XML format (structured reporting system)


Operating Model for B2G

Platform: SII (Immediate Supply of Information) / PEPPOL


VAT Real-Time Reporting Mandate

Yes (SII = ongoing reporting of invoices / books)


Additional Information

Responsible Authority

Krajowa Administracja Skarbowa (KAS)


B2G Mandate

Yes


B2B Mandate

Yes


Format Used

KSeF platform (XML structured invoices)


Operating Model for B2G

KSeF (Krajowy System e-Faktur) / PEPPOL


VAT Real-Time Reporting Mandate

Yes (invoice data is reported before issuance / simultaneously)


Additional Information

Responsible Authority

HM Revenue & Customs (HMRC)


B2G Mandate

Yes


B2B Mandate

Currently not


Format Used

No national CIUS instead mainly PEPPOL


Operating Model for B2G

Mainly PEPPOL


VAT Real-Time Reporting Mandate

Currently not


Additional Information

 

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