Recital 18

Council Directive (EU) 2025/516 of 11 March 2025 amending Directive 2006/112/EC as regards VAT rules for the digital age · European Union

(18) In order to achieve the necessary harmonisation in the reporting of data on cross-border supplies of goods and services, the data to be reported should be the same in all Member States, without the possibility for Member States to request additional data.

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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.