New statistical information obligations for EU tax and customs authorities
20 Apr 2026
Effective: 01 Jan 2026
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Who is affected:
Tax and customs authorities of the EU Member States
Summary
The EU updates the statistical data that tax and customs authorities must provide. It affects the records and information formats that these bodies must report.
Detailed analysis
PRO
This Delegated Regulation amends Annexes V and VI of Regulation (EU) 2019/2152 on European business statistics, as well as Delegated Regulation 2021/1704, updating the statistical information requirements that tax and customs authorities of the Member States must supply. The changes affect the datasets, variables and f…
Full official title
CELEX:32026R0047: Reglamento Delegado (UE) 2026/47 de la Comisión, de 10 de diciembre de 2025, por el que se modifican los anexos V y VI del Reglamento (UE) 2019/2152 del Parlamento Europeo y del Consejo, y se modifica el Reglamento Delegado (UE) 2021/1704 de la Comisión en lo que respecta a la información estadística que deben facilitar las autoridades fiscales y aduaneras