Recital 14

(14) The obligation to submit recapitulative statements for the reporting of intra-Community transactions should be removed, as such transactions will be covered under the scope of the digital reporting requirements for cross-border supplies of goods and services, but with more detailed and timelier information.

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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.