Recital 22

(22) In order to evaluate the effectiveness of the digital reporting requirements, the Commission should prepare an assessment report evaluating the impact of electronic invoicing and both the intra-Community and domestic digital reporting requirements on the effectiveness of the VAT collection and the reduction of the VAT gap and on the implementation and compliance costs for taxable persons and tax administrations, in order to verify whether the system has achieved its objectives or needs further adjustments.

← Recital 21 · All articles · Recital 23 →

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