Commission Delegated Regulation (EU) 2021/1704 of 14 July 2021 supplementing Regulation (EU) 2019/2152 of the European Parliament and of the Council by further specifying the details for the statistical information to be provided by tax and customs authorities and amending its Annexes V and VI (Text with EEA relevance)

This Delegated Regulation further specifies the details for the statistical information related to exports and imports of goods to be provided by the tax and customs authorities in each Member State to the competent NSAs.

The information from value added tax (VAT) returns on taxable persons or non-taxable legal persons, as referred to in point (a) of Annex V to Regulation (EU) 2019/2152 shall include at least: (a) the full name of the taxable person or non-taxable legal person; (b) the full address, including post code; (c) the identification number allocated to that person in accordance with Article 214 of Council Directive 2006/112/EC ; (d) for each taxable person or non-taxable legal person: (i) the taxable amount of intra-Union supplies and acquisitions of goods collected from VAT returns in accordance with Article 251(a) and (c) of l Directive 2006/112/EC; (ii) the tax period.

1 The information on intra-Union supplies collected from the recapitulative VAT statements, as referred to in point (b) of Annex V to Regulation (EU) 2019/2152, shall include at least: (a) the tax period; (b) the VAT identification number of each national supplier; (c) the VAT identification number of the partner Member State acquirer; (d) the taxable amount between each national supplier and partner Member State acquirer; (e) the identification of subsequent supplies.

2 The information on intra-Union acquisitions communicated by all other Member States, as referred to in point (c) of Annex V to Regulation (EU) 2019/2152, shall include at least: (a) the tax period; (b) the VAT identification number of each national acquirer; (c) the total taxable amount by national acquirer aggregated by partner Member State.

The information referred to in point (c) of Annex VI to Regulation (EU) 2019/2152 shall include any information required by the NSA for the production of European statistics on international trade in goods and shall include at least the information set out in Annex I to this Regulation.

Annexes V and VI to Regulation (EU) 2019/2152 are replaced by the text in Annex II to this Regulation.

This Regulation shall enter into force on the twentieth day following that of its publication in the Official Journal of the European Union. It shall apply from 1 January 2022.