Recital (24)

In order to simplify the procedure for collecting VAT or to prevent certain forms of tax evasion or avoidance, several Member States have put in place, with previous authorisation on the basis of Article 395 of Directive 2006/112/EC where necessary, a domestic digital real-time transaction-based reporting obligation. Those Member States and the taxable persons established in their territories have recently made significant investments to ensure the functioning of those systems and the achievement of those objectives. Therefore, those Member States should exceptionally adapt their systems to ensure that the data are reported in accordance with the digital reporting requirements for self-supplies and supplies of goods and services made between taxable persons within their territory only by 2035, unless the assessment report from the Commission reveals shortcomings in the functioning of the cross-border digital reporting system. Such shortcomings could lead to a further extension of the deadline for alignment of their domestic reporting systems, if necessary.