The introduction of the European Commission Implementing Decision 2011/850/EU of 12 December 2011 (laying down rules for the air quality directives in force as regards the reciprocal exchange of information and reporting on ambient air quality) provides an opportunity to modernise data reporting, improve data quality, facilitate information sharing and reduce the administrative burden of reporting. This report is a fundamental part in the transition process towards a new reporting mechanism for reporting and sharing ambient air quality data and information, called e-Reporting. This mechanism is based on the Implementing Decision and a shared information system for electronic reporting — aligned with the INSPIRE directive and considering inputs and outputs from the GMES Atmospheric Services. The report presents the operational logic for the e-Reporting system versus the current reporting system. It discusses the options available for e-Reporting and documents the underlying rationale, routines, procedures or concepts that are required or beneficial within the e-Reporting system. The report is aimed at data providers in the Member States and other European countries linked to EIONET. It is also intended to contribute to the Air Quality Directives’ review process.