(19)

in Title XI, Chapter 6, the following section is added: ‘SECTION 2 DIGITAL REPORTING REQUIREMENTS FOR SELF-SUPPLIES AND SUPPLIES OF GOODS AND SERVICES MADE BETWEEN TAXABLE PERSONS WITHIN THE TERRITORY OF A MEMBER STATE Article 271a 1. Member States may require that taxable persons established or identified for VAT purposes in their territory send electronically to their tax authorities data on the supplies of goods and services, other than those referred to in Article 262, made within their territory to themselves or to other taxable persons. 2. Member States may require that taxable persons established or identified for VAT purposes in their territory send electronically to their tax authorities data on the supplies of goods and services, other than those referred to in Article 262, made within their territory to them by themselves or by other taxable persons. Article 271b 1. Where a Member State requires data to be sent pursuant to Article 271a(1), the taxable person obliged to issue the invoice, or a third party on behalf of that taxable person, shall transmit such data on each individual transaction at the time when the invoice is issued or should have been issued. Where the invoice is issued by the acquirer of the goods or the recipient of the services on behalf of the taxable person obliged to issue an invoice, the data referred to in Article 271a(1) shall be transmitted for each individual transaction no later than 5 days after the invoice is issued or should have been issued. 2. Where a Member State requires data to be sent pursuant to Article 271a(2), the taxable person to whom an invoice was issued, or a third party on behalf of that taxable person, shall transmit such data on each individual transaction no later than 5 days after the invoice is received. Member States may provide for the transmission of data on those transactions where the person to whom the invoice has to be issued has not received the invoice in due time. 3. Member States shall allow for the transmission of data from electronic invoices which comply with the European standard on electronic invoicing and the list of its syntaxes pursuant to Directive 2014/55/EU. Member States may allow for the transmission of data from electronic invoices using data formats other than the European standard on electronic invoicing and the list of its syntaxes pursuant to Directive 2014/55/EU provided that the other data formats ensure interoperability with that standard. 4. Member States requiring the transmission of data pursuant to Article 271a may limit the scope of that obligation to certain categories of taxable person, or certain types of transaction. They shall also determine the data that need to be transmitted. Article 271c By 31 March 2033, the Commission shall, on the basis of the information provided by Member States, present to the Council an interim evaluation report on the functioning of the electronic invoicing set out in Chapter 3 and of the intra-Community and domestic digital reporting requirements set out in this Chapter. In that report, the Commission shall: ; assess the effects of the measures on the effectiveness of the VAT collection and on the reduction of the VAT gap, on the number of controls carried out by the tax administration as well as on the reduction of the administrative burden and on cost savings for taxable persons; assess the effects of the option offered to Member States in Article 262(4) on VAT fraud in other Member States and on the functioning of the central VIES; assess the technical issues derived from the implementation of the measures, such as errors, delays and omissions related to the transmission of the invoices and the data; take stock of the measures and services put in place by Member States and made available to taxpayers to alleviate their administrative burden; take stock of possible new technological developments in the areas of electronic invoicing and digital reporting; assess accordingly the need for further measures and, if it deems necessary, make an appropriate legislative proposal for such measures.’

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Source: EUR-Lex (Cellar) · retrieved 2026-10-14 · Text as adopted (Official Journal); later amendments are not incorporated in this text.