myDATA and ViDA 2030 — from post-fact to real-time DRR

ViDA (VAT in the Digital Age) is the EU's major VAT reform. Its key pillar for us is the DRR (Digital Reporting Requirements): from 1 July 2030, cross-border intra-EU transactions must be reported in near-real-time, based on structured electronic invoices. Yet the Greek myDATA model is post-fact: you report after. This page explains how Greece must converge its electronic-books model toward the near-real-time tempo the EU requires.

History — from myDATA to ViDA

Greece built its system before ViDA. myDATA (2020-2021) is a national post-fact reporting scheme, designed to reduce the VAT gap. In parallel, the European Commission developed ViDA, a package reforming digital VAT around three pillars: Digital Reporting (DRR), platform liability, and single VAT registration. The EU Council formally adopted it in 2025, with a staggered timeline through 2030 and beyond.

2020-2021  | myDATA: post-fact reporting. Greece captures invoicing data after
           | issuance — an electronic-books model.
           |
2022-2024  | ViDA (VAT in the Digital Age): the EU Commission proposes, then the
           | Council adopts, a package reforming digital VAT. Three pillars:
           | Digital Reporting (DRR), platforms, single registration.
           |
2025       | Formal adoption of the ViDA package. Staggered timeline. The
           | structured electronic invoice becomes the default for DRR;
           | recipient consent (Art. 232) ceases to be required for e-invoicing.
           |
2025-2026  | Greece: national B2B mandate (derogation), built on myDATA + providers.
           | An intermediate step before ViDA harmonisation.
           |
2028-2030  | Convergence: progressive removal of national derogations in favour
           | of the EU framework. Preparation of cross-border DRR.
           |
1 July     | CROSS-BORDER DRR mandatory across the EU: near-real-time reporting of
2030       | intra-Community transactions, structured e-invoice, data transmitted
           | within a few days. myDATA must align with this tempo.

Governance — EU + AADE

Two levels. At the European level, ViDA amends the VAT Directive 2006/112/EC and sets the DRR framework — notably ending the requirement for recipient consent for e-invoicing (Article 232) and the 2030 cross-border deadline. At the national level, AADE must evolve myDATA and the accredited-provider network to meet these requirements. During the transition, Greece relies on a derogation for its B2B mandate, before harmonised EU law takes over.

Schema — post-fact vs near-real-time DRR

The core of the convergence is a matter of tempo and scope. myDATA reports afterwards, mostly nationally; DRR wants near-immediate, harmonised, cross-border reporting:

Post-fact (myDATA today) vs near-real-time (DRR ViDA 2030)
=========================================================
myDATA (current Greek model)
  - the invoice is issued THEN summarised to AADE
  - transmission delay: varies by channel
  - scope: national first (income/expenses, E3, VAT)
  - identifier: MARK (national)

DRR ViDA (target 1 July 2030, cross-border)
  - STRUCTURED e-invoice by default (no recipient consent)
  - near-real-time transmission (within a few days)
  - scope: harmonised intra-EU transactions
  - format: EN 16931 (common core)
  - data sent to administrations + EU cross-matching

What Greece must converge
  - tighten the transmission delay toward near-real-time
  - align the format on EN 16931 (already the case for B2G/B2B)
  - articulate the national MARK and cross-border EU reporting
  - extend from national to cross-border intra-EU

myDATA vs ViDA DRR — gaps to close

Trajectory 2025-2030

• 2025-2026: national B2B mandate (derogation) on the myDATA + accredited-provider foundation — an intermediate step.
• 2026-2028: progressive alignment on the ViDA framework, early removal of frictions (format, delays).
• 2028-2030: sunset of national derogations in favour of EU law; technical preparation of cross-border DRR.
• 1 July 2030: cross-border DRR mandatory — myDATA operates at near-real-time tempo for intra-EU transactions.

Common pitfalls

• Believing myDATA = ViDA-ready. National post-fact does not automatically satisfy cross-border near-real-time; a tuning of tempo and scope remains necessary.
• Freezing a purely national implementation. Building only for myDATA / MARK without anticipating EN 16931 and DRR leads to redoing the work.
• Ignoring the sunset of derogations. The Greek B2B mandate rests on a temporary derogation set to be replaced by harmonised EU law.
• Forgetting cross-border. DRR targets intra-EU transactions first; a chain wired only for the national case will be caught short in 2030.
• Underestimating the timeline. 2030 seems far off, but aligning format + delays + cross-border takes several years of preparation.

Cross-links

• Greece hub — full view
• myDATA — electronic books
• B2B mandate 2025-2026
• Accredited provider model
• myDATA — classification
• EU Commission — ViDA
• AADE — official myDATA