Recital (20)

Several Member States have put in place divergent reporting requirements for transactions within their territories, leading to significant administrative burdens for taxable persons which operate in different Member States, as they need to adapt their accounting systems to comply with those requirements. In order to avoid the costs resulting from such divergence, the systems implemented in Member States to report supplies of goods and services for consideration between taxable persons within their territory should comply with the features of the system implemented for cross-border supplies of goods and services. Member States should provide for the electronic means for the transmission of the information and, as is the case for cross-border supplies of goods and services, it should be possible for the taxable person to submit the data in accordance with the European standard, even though the relevant Member State could provide for additional standards to transmit the data. Member States should allow the data to be sent either by the taxable person directly or by a third party on behalf of that taxable person, and could allow the use of a public portal, if available.