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European Union
Commission Delegated Regulation (EU) 2026/47
Annex V
(g)

Commission Delegated Regulation (EU) 2026/47

law://eu/reg/2026/47/anx_V__pnt_g@2026-11-15

Version in force onWhereEuropean Union

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Cites 2: Council Directive 2006/112/EC; Council Regulation (EU) No 904/2010

Key facts

Type: Delegated regulation · Commission Delegated Regulation (EU) 2026/47
Adopted: 10 Dec 2025
In force: 10 May 2026
Made by: European Commission, Eurostat
Official: EUR-Lex 32026R0047 · ELI

Topics

data collection EU Member State exchange of information export financial statistics goods and services import statistics trade statistics VAT Information and verification

Contents

(a) information from VAT returns on taxable persons or non-tax…
(b) information from recapitulative statements on intra-Union…
(c) information on intra-Union acquisitions communicated by al…
(d) information from VAT returns submitted to the Member State…
(e) information from VAT returns submitted to the Member State…
(f) information from VAT returns submitted to the Member State…
(g) information related to the special schemes provided for in…
(h) information exchanged under the procedures provided for in…
Information to be provided by the tax authorities responsi…

Contents

(a) information from VAT returns on taxable persons or non-tax…
(b) information from recapitulative statements on intra-Union…
(c) information on intra-Union acquisitions communicated by al…
(d) information from VAT returns submitted to the Member State…
(e) information from VAT returns submitted to the Member State…
(f) information from VAT returns submitted to the Member State…
(g) information related to the special schemes provided for in…
(h) information exchanged under the procedures provided for in…
Information to be provided by the tax authorities responsi…

History · 1 version

10 May 2026Reading

This text since 10 May 2026

In force

(g)information related to the special schemes provided for in Sections 3, 4 and 5 of Chapter 6 of Title XII of Directive 2006/112/EC, made accessible to all other Member States in accordance with Article 21(1) of Regulation (EU) No 904/2010;

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