Recital 4

(4) In order to increase tax collection on cross-border transactions and to end the existing fragmentation stemming from the implementation by Member States of divergent reporting systems, rules should be laid down for Union digital reporting requirements. Such rules should ensure the provision of information to tax administrations on a transaction-by-transaction basis, in order to allow for the cross-matching of data, increase the control capabilities of tax administrations and create a deterrent effect with regard to non-compliance, while reducing compliance costs for businesses operating in different Member States and eliminating barriers within the internal market.

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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.