E-Invoicing and E-Reporting in the European Union: Regulatory Convergence, Solution Design and Data-Driven Implementation in the Context of VAT in the Digital Age

In this article, the author addresses the challenges arising from the regulatory and technical foundations of structured e-invoicing and e-reporting, focusing on EN 16931, national mandates within the European Union, and the VAT in the Digital Age framework. He highlights that, for international operating companies, this environment poses significant strategic, operational, and architectural challenges. Selecting and implementing appropriate solutions requires not only legal alignment and technical compatibility, but also a long-term strategy for scalability, transparency, and functional control.