Provided is data structure, system and method for reporting an Event occurred due to a digital item (DI). An Event Report Request data for requesting to deliver an Event Report data, wherein the Event Report data reports an Event occurred in accordance with use of a digital item, the Event Report Request data comprising Delivery Time information describing time for transmitting the Event Report data, wherein the Delivery Time information includes: a specific time; an elapsed time; and a periodic time. An Event Report data for reporting an Event occurred in accordance with use of a digital item, wherein the Event Report data provides information specified in an Event Report Request data, the Event Report data comprising: ER Descriptor describing contents and formats of the Event Report data; and Source Descriptor describing information on a source generating the Event Report data.