Description
e-reporting refers to any activity in which information—such as regulatory, financial, environmental, or compliance data has to be created and submitted automatically during the operations of a supply chain. In most cases it will be related to requirements by government services or a particular authority such as tax and auditing services. eReporting makes reporting faster, more accurate, and easier to track, while reducing paperwork and manual errors.
The data involved will be very specific to the regulatory environment in which supply chain operations are taking place. GS1 Standards are the most widely used global supply-chain standards for identifying, capturing, and sharing data. and in particular EPCIS is used for event-based reporting (shipping, receiving, transforming goods). Another example is the WCO Data Model which consists of a number of standards for customs and trade reporting across borders.
There are efforts in standardising this data within different jurisdictions notably which takes place in Europe. ViDA which stands for “VAT in the Digital Age” is a major European Union (EU) reform package that modernizes how Value-Added Tax (VAT) is collected, reported, and managed across EU member states. Under ViDA, tax authorities will require real-time or near real-time electronic reporting of VAT-related transaction data instead of legacy summaries. This standardised approach helps close gaps in VAT collection and improves audit capabilities.
Resources
Definitions and principles
There is no unique definitions or resources for e-reporting so information will be scattered across multiple sources.
For example, the EU Taxation and Customs Union site provides the core overview, legislative proposal texts, impact assessments, and general descriptions of the ViDA package in 🔗 EU Commission – VAT in the Digital Age (ViDA): https://taxation-customs.ec.europa.eu/taxation/vat/vat-digital-age-vida_en
e-reporting Data Standards
Due to the multiplicity of data standards, information needs to be accessed from specific sites.
GitHub – gs1/EPCIS: Draft files being shared for EPCIS 2.0 development hosts schemas, examples, and technical resources used by developers and solution providers. You can also view the GitHub Pages site with links to artefacts here: 🔗 EPCIS GitHub Pages: https://gs1.github.io/EPCIS/
There are also a number of Official World Customs Organization (WCO) Resources
- WCO Data Model main page – Overview of the model, purpose, and related materials directly from the World Customs Organization. WCO Data Model – official page
- WCO Data Model eHandbook – Technical documentation, message structures, and downloadable files for various model versions. WCO Data Model eHandbook
- WCO Data Model App – Free interactive web app where you can browse, search, and compare data elements and packages without navigating multiple files. WCO Data Model App
FAQ
What is the state of e-reporting adoption worldwide?
There is rapid acceleration worldwide where governments across the world are increasingly adopting mandatory e-invoicing and digital reporting mandates to improve tax compliance, reduce fraud, and increase transparency. More than 80 countries have implemented e-invoicing mandates, and dozens more are planning to introduce or expand them. According to a Deloitte report, over 60 countries have implemented digital reporting obligations as part of tax compliance regimes.
What is the state of e-reporting adoption region by region ?
e-reporting often goes hand in hand with e-invoicing. Here is an update in some regions:
North America: Canada and the US have no federal VAT, so only voluntary pilots or indirect digital reporting initiatives exist, though Mexico has a long-standing mandate.
Europe: Many EU countries have rolled out mandatory e-invoicing for B2G, B2B, and increasingly B2C transactions. EU efforts like ViDA are driving harmonised digital reporting requirements for intra-EU trade by 2030.
Latin America: Latin America has been a pioneer in real-time e-invoicing with clearance models requiring invoices to be reported to tax authorities before or as they’re issued (e.g., Brazil, Mexico, Peru).
Asia & Middle East: Many countries (India, Malaysia, Saudi Arabia, Vietnam) are mandating e-invoicing. The UAE plans full mandatory rollout by 2027.
Africa: Nations like Kenya, Egypt, Nigeria, and Côte d’Ivoire are implementing e-invoicing and digital reporting with real-time submission to revenue authorities.
Oceania:Australia and New Zealand are adopting e-invoicing (often via PEPPOL) initially for government, with broader mandates evolving.