Title XI: Obligations of taxable persons and certain non-taxable persons

Chapter 6: Recapitulative statements [1]

Section 2: Digital reporting requirements for self-supplies and supplies of goods and services made between taxable persons within the territory of a Member State [with effect from 1.7.2030] [2]

Article 271c [with effect from 1.7.2030] [3]

By 31 March 2033, the Commission shall, on the basis of the information provided by Member States, present to the Council an interim evaluation report on the functioning of the electronic invoicing set out in Chapter 3 and of the intra-Community and domestic digital reporting requirements set out in this Chapter. In that report, the Commission shall:

1. assess the effects of the measures on the effectiveness of the VAT collection and on the reduction of the VAT gap, on the number of controls carried out by the tax administration as well as on the reduction of the administrative burden and on cost savings for taxable persons;

2. assess the effects of the option offered to Member States in Article 262(4) on VAT fraud in other Member States and on the functioning of the central VIES;

3. assess the technical issues derived from the implementation of the measures, such as errors, delays and omissions related to the transmission of the invoices and the data;

4. take stock of the measures and services put in place by Member States and made available to taxpayers to alleviate their administrative burden;

5. take stock of possible new technological developments in the areas of electronic invoicing and digital reporting;

6. assess accordingly the need for further measures and, if it deems necessary, make an appropriate legislative proposal for such measures.