European Union: European Commission opened consultation on delegated regulation on Value-Added Tax data for goods exports and imports (Regulation (EU) 2019/2152)

On 26 September 2025, the European Commission (EC) opened a consultation on the draft Commission Delegated Regulation amending Annex V to Regulation (EU) 2019/2152 on European Business Statistics (EBS), until 24 October 2025. The draft regulation updates the list of Value-Added Tax (VAT) data on goods exports and imports that national tax authorities must provide to national statistical authorities (NSAs), reflecting changes in VAT legislation that have made new categories of data available. The draft regulation aims to ensure that data on intra-Union acquisitions, distance sales of goods imported from third territories, transfers of own goods, and movements of excise goods under suspension or released for consumption are integrated into statistical reporting. The draft regulation further amends Delegated Regulation (EU) 2021/1704 to define the subset of data elements from customs declarations that customs authorities must transmit to NSAs, thereby improving the quality of international trade statistics and reducing reporting burdens on traders.