Recital 3

(3) The existing cooperation between the tax authorities of Member States is based on exchanging aggregated information between national electronic systems. The introduction of digital reporting requirements aims to increase tax collection by providing transaction-by-transaction data to tax administrations in a timely manner. To make such data available to other tax administrations in an efficient manner, and to facilitate the common implementation, as well as a common interpretation, of analyses and crosschecks, a central system where VAT information is shared is necessary.

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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.