Concepts · Readiness

DRC Readiness Scorecard: Ten Dimensions, Fifty Statements

Fifty statements across ten dimensions to measure how ready your company is for mandatory e-invoicing and real-time tax reporting, with a score out of 100, a readiness profile, the red flags that need action now, and what to do in the next ninety days.

Concepts  ·  October 2026  ·  For tax, finance and IT leaders  ·  About 45 minutes, together

Start scoring Download the Full Dossier (PDF, EN)

<strong>A self-assessment to structure an internal conversation, not a compliance opinion.</strong> Scores depend on the honesty and evidence behind each answer. Your answers never leave your browser: nothing is sent or stored anywhere.

10

dimensions, from obligations to change readiness

50

statements, five per dimension, each scored 0, 1 or 2

8

red flags that call for action whatever the total

100

points: your readiness score, and a profile across the ten dimensions

01 · How it works

Ten Dimensions, Fifty Statements, One Honest Number

Mandatory e-invoicing touches tax, finance, IT, master data and your suppliers at once. Most companies are strong in some of these and exposed in others, and the exposed ones are rarely visible from a single department. This scorecard puts all of them on one page.

How to score each statement

ScoreMeaningUse it when
0NoIt is not in place, you are not sure, or nobody in the room can say who owns it
1PartlyIt exists for some entities, countries or systems, or it is planned with a date
2Yes, with evidenceIt is in place everywhere in scope, and you could show a document, report or log today

Who should be in the room

RoleBringsLeads dimensions
Head of tax or indirect taxThe obligations, the deadlines, the authority's view1, 9
Finance: AR, AP, controllingHow invoices really flow, where they get stuck5, 6, 8
SAP or IT leadSystems, release, connections, certificates3, 7, 10
Master-data ownerCustomers, suppliers, codes and their quality4
Executive sponsorOwnership, budget and the decisions that follow2

“Don't know” scores 0

If nobody can answer, that is the finding.

Score the weakest entity

A group is as ready as its least ready company in a mandated country. Or score each entity separately.

Plans count as 1, not 2

A project with a date is progress, not readiness.

Write down the evidence

Each dimension lists what to look for; a 2 without it is a 1.

<strong>What “DRC” means here.</strong> We use DRC (document and reporting compliance) for the whole set of obligations to exchange invoices electronically and report tax data to authorities. The scorecard works on any system; where it refers to SAP, it is because most of our clients run it, and SAP's solution carries the same name.

02 · The ten dimensions

One Tick per Statement

Mark 0, 1 or 2 against each statement. The result is calculated in your browser as you go; unmarked statements count as 0, the same as a “don't know”.

01 Obligations and scope

0 / 10

Know exactly what applies to you

Every plan starts from a list of obligations. Companies that miss a mandate rarely ignored it: they did not know a subsidiary, a branch or a VAT registration was in scope.

1.1 We have a register of every legal entity, VAT registration and branch, with the e-invoicing and reporting mandates that apply to each and their dates. Red flag
1.2 The register covers every document type in scope: invoices, credit and debit notes, self-billing, advance payments and intra-group invoices.
1.3 A named person tracks legal change, including ViDA, and updates the register at least every quarter.
1.4 Thresholds, exemptions and phase-in dates have been confirmed with a tax adviser, not assumed.
1.5 We know which obligations apply on the receiving side, not only for issuing.

<strong>Evidence to look for:</strong> The register itself, with an owner and a last-updated date.

02 Governance and ownership

0 / 10

Someone owns the outcome

E-invoicing sits between tax, finance and IT, and so it often belongs to nobody. Rejections, expired certificates and missed deadlines go unresolved when no one owns the result.

2.1 One named executive owns e-invoicing and reporting compliance end to end. Red flag
2.2 Roles between tax, finance, IT and external providers are written down: who decides, who builds, who monitors.
2.3 Compliance has a budget that includes annual legal change, not only the initial project.
2.4 A steering forum reviews compliance status and upcoming mandates at least every quarter.
2.5 Contracts with providers and integrators define service levels and who is responsible for failures.

<strong>Evidence to look for:</strong> A written RACI, the budget line, minutes of the last review.

03 ERP and platform position

0 / 10

Two clocks, one decision

Strategy is decided by two dates per entity: when the mandate applies, and when the ERP stops receiving legal updates. Mainstream maintenance for SAP ERP 6.0 ends on 31 December 2027.

3.1 Every system that issues or receives invoices is inventoried, SAP and non-SAP, including billing engines and subsidiaries' ERPs.
3.2 We know our SAP release and which compliance scenarios are available for each country in scope.
3.3 For each entity we have compared the mandate date with the ERP roadmap and decided to build, bridge or migrate. Red flag
3.4 The e-invoicing solution is supported and maintained, not a one-off script or an unowned add-on.
3.5 Country updates are applied through SAP notes and support packages on a planned cycle.

<strong>Evidence to look for:</strong> The system inventory, release documentation, the decision recorded per entity.

04 Master data

0 / 10

The format is easy; the data is hard

Most rejections trace back to tax numbers, addresses, units or codes that were never validated. Data problems surface on the first day of a mandate, not in testing.

4.1 Customer and supplier VAT numbers are validated against official sources at creation and periodically.
4.2 Electronic addresses (network identifiers, routing codes, platform registrations) are stored for every partner who needs one.
4.3 Units of measure, product classifications and payment terms map to the codes the formats require.
4.4 Tax codes map cleanly to the format's tax categories and exemption reasons.
4.5 A named owner measures master-data quality and fixes errors at source.

<strong>Evidence to look for:</strong> A data-quality report from the last ninety days.

05 Issuing invoices

0 / 10

Outbound readiness is measured on exceptions

A rejected invoice often does not legally exist: the customer cannot deduct the VAT and may not pay. Readiness is judged by how exceptions are handled, not by the happy path.

5.1 Invoices in scope are issued in the required format and route, automatically, from the billing process.
5.2 Rejections are seen and corrected within the legal deadline by a named team. Red flag
5.3 Credit notes and corrections reference the original e-invoice correctly.
5.4 A contingency procedure exists for platform outages, and it has been tested.
5.5 Numbering, timing and sequence rules for each country are configured and controlled.

<strong>Evidence to look for:</strong> The rejection log, the contingency procedure and its last test date.

06 Receiving invoices

0 / 10

Half of every mandate

Most mandates also change how supplier invoices arrive. In several countries the buyer has its own deadlines, and loses VAT deduction on invoices that are not valid.

6.1 We can receive structured e-invoices through every channel our suppliers are obliged to use. Red flag
6.2 Received e-invoices enter accounts payable as data, matched to orders and receipts, without re-keying.
6.3 Acceptance or rejection is recorded within the legal windows, where they exist.
6.4 VAT is deducted only on invoices that are valid under the local rules.
6.5 Suppliers still sending PDFs are identified and moved to compliant channels.

<strong>Evidence to look for:</strong> The share of supplier invoices received as structured data.

07 Connectivity and security

0 / 10

The connection is part of the invoice

Certificates expire, credentials lapse and providers change. In a clearance country, a broken connection stops billing outright.

7.1 The platform, network or provider for each country is chosen and contracted.
7.2 Certificates, keys and credentials are inventoried with expiry dates and renewal owners. Red flag
7.3 Middleware and connections are monitored, with alerts that reach a person.
7.4 We have access to the authorities' or networks' test environments for upcoming changes.
7.5 Who may send, cancel or reprocess documents is controlled through authorisations.

<strong>Evidence to look for:</strong> The certificate register and the alert configuration.

08 Monitoring and exceptions

0 / 10

Failure no one notices

After go-live, the risk is not failure: it is failure no one notices. One cockpit, one daily routine and a few indicators make the difference.

8.1 All electronic documents and their statuses are visible in one place.
8.2 Someone reviews open and failed documents every working day. Red flag
8.3 We track indicators: rejection rate, time to final status, documents stuck, reports filed on time.
8.4 Recurring errors are traced to their root cause and fixed at source.
8.5 Escalation paths exist for errors the team cannot resolve alone.

<strong>Evidence to look for:</strong> Last month's indicator pack and the daily review routine.

09 Reporting and reconciliation

0 / 10

The authority's version of your books

Once authorities hold every invoice, they can draft your VAT return. Every gap between their data and your ledger becomes a difference to explain.

9.1 Periodic files (VAT returns, SAF-T, listings) are generated from the system, not assembled in spreadsheets.
9.2 What we report or clear is reconciled to the ledger every period. Red flag
9.3 Where the authority pre-fills returns, we compare its version with ours before filing.
9.4 Original structured files are archived unchanged for the legal retention period.
9.5 We can trace any ledger entry to its e-invoice and back.

<strong>Evidence to look for:</strong> The last reconciliation and a test retrieval from the archive.

10 Change readiness and people

0 / 10

Compliance is a subscription

Formats and rules change every year, in every country. What is compliant at go-live is not compliant two releases later unless someone keeps it so.

10.1 A calendar of upcoming legal changes is maintained and drives planning.
10.2 A regression test pack runs before every format change or system release.
10.3 Users in receivables, payables and tax have runbooks for rejected or stuck documents.
10.4 Knowledge does not depend on one person; documentation is current.
10.5 New entities, countries and acquisitions trigger a compliance check before they go live.

<strong>Evidence to look for:</strong> The change calendar, the runbooks, the last regression run.

Your results

Mark the first statement to see your score.

03 · Reading your score

What Each Band Means for the Next Ninety Days

Four readiness bands
BandTypical pictureNext ninety days
Exposed
0–39		No single view of obligations; ownership split between tax and IT; rejections found by customers.Build the obligation register, name an owner, close every red flag, check the nearest mandate date.
Reactive
40–59		Sending works; receiving, data quality and monitoring do not; knowledge sits with one or two people.A daily monitoring routine, master-data clean-up at source, and a plan for the receiving side.
Managed
60–79		Current mandates under control; reconciliation and change handled, but not yet systematically.Period reconciliation, a legal-change calendar, and the ERP roadmap set against mandate dates.
Compliant by design
80–100		Owned, measured and repeatable; new countries follow a template.An annual review of this scorecard, ViDA 2030 readiness, and reuse of the template for the next country.

Red flags: check these first

Rule: any red flag scored 0 is an action for this month, whatever your total. A high score with a red flag at 0 is not a high score.

  • 1.1 Register of entities, registrations and the mandates that apply to each
  • 2.1 One named executive owns compliance end to end
  • 3.3 Mandate date compared with the ERP roadmap, decision taken per entity
  • 5.2 Rejections corrected within the legal deadline by a named team
  • 6.1 Able to receive through every mandatory channel
  • 7.2 Certificates and credentials inventoried with expiry dates and owners
  • 8.2 Open and failed documents reviewed every working day
  • 9.2 What is reported or cleared reconciled to the ledger every period

Read the shape, not only the total

  • A dent in dimensions 4–6 (data, issuing, receiving) shows up as rejections, unpaid invoices and lost VAT deductions: the costs arrive first here.
  • A dent in dimensions 1–3 (obligations, ownership, platform) is a planning risk: the problem is not visible yet, but the date is fixed.
  • A dent in dimensions 7–10 (connectivity, monitoring, reporting, change) is an operating risk: things work today and degrade quietly.

A worked example

An illustrative mid-size manufacturer with entities in three EU countries, running SAP ERP 6.0, scores 43: <strong>Reactive</strong>. Strong on obligations (7): the tax team keeps a good register. Weak on platform (3): no decision yet against the 2027 maintenance date. Weak on receiving and monitoring (3 each), with red flag 8.2 scored 0.

First actions: a daily review of failed documents this month; a receiving plan before the next mandate; a build, bridge or migrate decision per entity this quarter.

Hypothetical example for illustration; not a client and not a benchmark.

Re-score in ninety days

With the same people. The change in the total, and in the shape, is the measure of progress. Each time, note the date, the total, the band, the red flags at 0 and the biggest change since last time.

The PDF dossier includes the sheets for the ninety-day plan and the score history.

04 · How we help

From Score to Evidence

A self-score tells you where to look. Our readiness diagnostic checks the same fifty statements against evidence, entity by entity and country by country, and turns the result into a dated plan.

What the diagnostic adds
Your self-assessmentThe 30 Advisory readiness diagnostic
One score for the groupA heat map: every entity and country against the ten dimensions
Answers from memoryEvidence reviewed: system settings, data samples, rejection logs, certificates
A list of gapsGaps ranked by legal date and cost, with an owner and an action
General next stepsA roadmap that sets the mandate dates against your ERP clock: build, bridge or migrate
Step 1

Kick-off

Your completed scorecard reviewed with the people who filled it in; scope of entities and countries agreed.

Step 2

Evidence review

System settings, master-data samples, rejection logs, certificates and reconciliations checked against each statement.

Step 3

Heat map and red flags

Entity-by-dimension scores, with every red flag explained and assigned.

Step 4

Roadmap and read-out

Actions dated against the mandate calendar and the ERP clock, presented to your sponsor.

Diagnose

The scorecard validated with evidence, a heat map and a dated roadmap.

Implement

SAP DRC set up for issuing, receiving, reporting and exceptions, country by country.

Run

Monitoring, indicators and legal change applied as it arrives, every year.

What to bring to the first conversation

  • This scorecard, completed, even partly
  • A list of legal entities and the countries they invoice in
  • Your SAP release, and any non-SAP billing systems
  • The mandates you already know apply, with dates
  • Recent rejection or error figures, if you have them
  • Who owns e-invoicing today, or who should

Book a One-Hour Assessment

Bring your score, and we will walk through the red flags and the shape with you, and tell you honestly whether you need us.

Book a one-hour session Download the Full Dossier (PDF, EN)

Keep Reading

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<strong>Basis.</strong> Dimensions and statements reflect the obligations and failure points described in 30 Advisory's country briefings, the “E-invoicing, explained from the ground up” dossier and our DRC delivery method (October 2026). The SAP ERP 6.0 maintenance date is from SAP's published maintenance strategy. Bands and thresholds are 30 Advisory conventions, not an industry standard.

This scorecard is a self-assessment tool for internal discussion. It does not constitute tax, legal or accounting advice, and a score is not an opinion on compliance. Obligations vary by country, entity and transaction and change frequently; confirm them with a qualified adviser. 30 Advisory accepts no liability for decisions taken on the basis of this document.