Recital 16

(16) While the information to be transmitted according to the digital reporting requirements for cross-border supplies of goods and services should be similar to what was transmitted through the recapitulative statements, it is necessary to require taxable persons to provide additional data, including bank details, so that tax administrations can follow not only the goods but also the financial flows.

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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.