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European Union
Commission Delegated Regulation (EU) 2021/1704
Annex II
anx_II__blk_1
(c)

Commission Delegated Regulation (EU) 2021/1704

law://eu/reg/2021/1704/anx_II__blk_1__pnt_c@2026-11-13

Version in force onWhereEuropean Union

Key facts

Type: Delegated regulation · Commission Delegated Regulation (EU) 2021/1704 · EEA relevant
Adopted: 14 Jul 2021
In force: 14 Oct 2021
Applies from: 1 Jan 2022
Text current to: 10 May 2026
Made by: European Commission, Eurostat
Official: EUR-Lex 32021R1704 · ELI

Topics

data collection EU Member State exchange of information export goods and services import simplification of formalities statistics tax authorities trade statistics Information and verification

Contents

(a) information from VAT returns on taxable persons or non-tax…
(a) information identifying the person who carries out intra-U…
(b) information from recapitulative statements on intra-Union…
(b) the registration and identification data of economic opera…
(c) information on intra-Union acquisitions communicated by al…
(c) the records on imports and exports from customs declaratio…
(d) information from VAT returns on taxable persons not establ…
(d) information on applied procedures, simplifications or auth…
(e) information on supplies of goods related to the special sc…

Contents

(a) information from VAT returns on taxable persons or non-tax…
(a) information identifying the person who carries out intra-U…
(b) information from recapitulative statements on intra-Union…
(b) the registration and identification data of economic opera…
(c) information on intra-Union acquisitions communicated by al…
(c) the records on imports and exports from customs declaratio…
(d) information from VAT returns on taxable persons not establ…
(d) information on applied procedures, simplifications or auth…
(e) information on supplies of goods related to the special sc…

History · 1 version

10 May 2026Reading

This text since 10 May 2026

In force

(c)information on intra-Union acquisitions communicated by all other Member States in accordance with Article 21(2) of Council Regulation (EU) No 904/2010^note;

Source: EUR-Lex, © European Union, 1998-2026. Reuse authorised under Decision 2011/833/EU.

Connections

Cited by 1: Commission Delegated Regulation (EU) 2026/474 provisions
Cites 1: Council Regulation (EU) No 904/2010