Recital 19

(19) It is important that tax administrations have at their disposal the necessary data on all transactions subject to a reporting obligation. To ensure the achievement of that objective, it seems prudent to require the customer to report the transaction. That would allow for the cross-checking of the data with those provided by the supplier and would ensure that tax administrations have the necessary data in cases where the supplier has not complied with the reporting obligation. However, it is possible that the measures adopted by the Member States in relation to the issuance of invoices and reporting provide enough guarantees that the supplier will provide the data to the tax administration whenever an invoice is issued. Under those circumstances, Member States should be allowed to opt out of that rule and exclude the acquirer of the goods and the recipient of the services from the obligation to report the data on those transactions.

← Recital 18 · All articles · Recital 20 →

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