Recital 21

(21) Member States should not be obliged to implement a real-time transaction-based digital reporting requirement for supplies of goods and services for consideration within their territory, other than those subject to the reporting requirements for cross-border supplies of goods and services. However, if they implement such a requirement in the future, they should do so in conformity with the new rules on digital reporting requirements for self-supplies and supplies of goods and services made between taxable persons within the territory of a Member State, which are aligned with the digital reporting requirements for cross-border supplies of goods and services. Member States which already have a reporting system for those transactions in place should adapt such systems to ensure that the data are reported in accordance with the digital reporting requirements for self-supplies and supplies of goods and services made between taxable persons within the territory of a Member State.

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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.