Member States should be able to continue to implement other measures to ensure the correct collection of VAT and to prevent evasion. However, they should not be able to impose additional general transaction-based reporting obligations on the transactions that are covered by the digital reporting requirements, unless it is required at a national level in order to prepare and submit a VAT return or for audit purposes. This means that Member States should be allowed to keep, along with the real-time reporting obligations set out in this Directive, their domestic reporting tools based, for example, on a SAF-T system, as well as reporting obligations which are not general, such as those concerning cash registers. Furthermore, the possibility for Member States to request information from taxable persons during audits should not be limited, as such information is obtained only upon request by the Member State and is not a result of active reporting by the taxable persons.
Text as published in the Official Journal, reproduced verbatim (including any typographical quirks of the source). For the authentic version, see EUR-Lex.
