Paper Type
Complete
Abstract
The EU’s VAT-in-the-Digital-Age (ViDA) initiative introduces mandatory intra-EU B2B e-invoicing and digital reporting, creating significant technical challenges for SMEs. Standard ERP systems often lack full ViDA-support for multi-format e-invoice validation, semantic completeness, and audit-proof integration into accounting processes. Therefore, this design science research study develops and instantiates a ViDA-compliant, ERP-integrated e-invoicing platform. Following regulatory analysis, we construct a reference process model, a multi-layer architecture, and a format-neutral semantic transformation structure to consistently map UBL and CII invoice formats into ERPs. The artefact is demonstrated and technically evaluated within an SME using SAP Business ByDesign. The study contributes design knowledge for regulation-driven accounting information systems by abstracting generalisable design principles for multi-format compliance, idempotent ERP integration, validation-first processing, and auditability by design. The results provide actionable guidance for implementing digital VAT reporting infrastructure in ERP environments beyond the specific use case.
Paper Number
1699
Recommended Citation
Baumeister, Alexander and Volkmann, Patrick Michael, "Design Principles for EU’s ViDA-compliant E-Invoicing Platforms Integrated with ERP Systems" (2026). AMCIS 2026 Proceedings. 3.
https://aisel.aisnet.org/amcis2026/sigasys/acctinfosys/3
Design Principles for EU’s ViDA-compliant E-Invoicing Platforms Integrated with ERP Systems
The EU’s VAT-in-the-Digital-Age (ViDA) initiative introduces mandatory intra-EU B2B e-invoicing and digital reporting, creating significant technical challenges for SMEs. Standard ERP systems often lack full ViDA-support for multi-format e-invoice validation, semantic completeness, and audit-proof integration into accounting processes. Therefore, this design science research study develops and instantiates a ViDA-compliant, ERP-integrated e-invoicing platform. Following regulatory analysis, we construct a reference process model, a multi-layer architecture, and a format-neutral semantic transformation structure to consistently map UBL and CII invoice formats into ERPs. The artefact is demonstrated and technically evaluated within an SME using SAP Business ByDesign. The study contributes design knowledge for regulation-driven accounting information systems by abstracting generalisable design principles for multi-format compliance, idempotent ERP integration, validation-first processing, and auditability by design. The results provide actionable guidance for implementing digital VAT reporting infrastructure in ERP environments beyond the specific use case.
Comments
SIG ASYS