While the information to be transmitted according to the digital reporting requirements for cross-border supplies of goods and services should be similar to what was transmitted through the recapitulative statements, it is necessary to require taxable persons to provide additional data, including bank details, so that tax administrations can follow not only the goods but also the financial flows.
Text as published in the Official Journal, reproduced verbatim (including any typographical quirks of the source). For the authentic version, see EUR-Lex.
