Recital 2

(2) Council Directive (EU) 2025/516 (4) introduced into Council Directive 2006/112/EC (5) digital reporting requirements. Those requirements oblige taxable persons identified for VAT purposes to submit to Member States information on each intra-Community supply of goods, on each supply of a service that is taxable in a Member State other than that in which the supplier is established and, unless the Member State has made use of the option to exclude taxable persons from the obligation, on each intra-Community acquisition of goods and on each acquisition of services that is taxable and for which the recipient is liable to pay VAT. The exchange and processing of that information on intra-Community transactions assists Member States in monitoring the correct application of VAT and in detecting fraud.

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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.