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Commission Implementing Regulation (EU) 2026/2210 of 5 October 2026 amending Implementing Regulation (EU) No 79/2012 as regards statistical data that Member States are to communicate to the Commission

Implementing Regulation (EU) 2026/2210 · Regulation · 3 articles

In forceIn force from 2026-10-05

Version historyWe hold this version only; in force from 2026-10-05.

Data as of 2026-10-29 · Compiled from an official source version. Later amendments or repeals may not be reflected; the official text prevails. · Read the official text ↗

Article 1

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Annex IV to Implementing Regulation (EU) No 79/2012 is amended in accordance with the Annex to this Regulation.

Article 2

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This Regulation shall enter into force on the twentieth day following that of its publication in the Official Journal of the European Union .

Supplementary provisions

ANNEXSupplementary provisions

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ANNEX In Annex IV to Implementing Regulation (EU) No 79/2012, the following parts E and F are added: ‘ Part E – Central Electronic System of Payment Information (CESOP): 1. Information on the number of payees associated with a suspicious qualification per Member State Member State Number of payees with suspicious qualification in CESOP AT BE BG CY CZ DE DK EE ES EL FI FR HR HU IE IT LU LV LT MT NL PL PT RO SE SI SK 2. Number of payees qualified multiple times as suspicious by Eurofisc and reported in Question 1 a. 2-5 Member States b. 6-10 Member States c. 11-20 Member States d. 21-27 Member States 3. Number of follow-up actions based on CESOP analysis Total numbers of follow-up actions initiated: 4. Detection of VAT non-compliance based on CESOP analysis Member State where VAT non-compliance cases were controlled Total value (in Euro) of estimated VAT loss AT BE BG CY CZ DE DK EE ES EL FI FR HR HU IE IT LU LV LT MT NL PL PT RO SE SI SK 5. Total number of Payment Service Providers reporting payment data per Member State to CESOP Member State Total number of Payment Service Providers reporting data AT BE BG CY CZ DE DK EE ES EL FI FR HR HU IE IT LU LV LT MT NL PL PT RO SE SI SK 6. User statistics Member State Number of active CESOP users AT BE BG CY CZ DE DK EE ES EL FI FR HR HU IE IT LU LV LT MT NL PL PT RO SE SI SK Part F – Special scheme for small enterprises statistics: Data to be provided as ‘Member State of establishment’ 1. Registration data 1.1. Total number of small enterprises registered for the cross-border exemption as at 31 December of the relevant calendar year. 1.2. Total number of small enterprises, as at 31 December of the relevant calendar year, that registered for the cross-border exemption during that calendar year, based on the date of commencement of that exemption. 1.3. Total number of small enterprises registered for both the cross-border exemption and the Union One Stop Shop (OSS) scheme as at 31 December of the relevant calendar year. 1.4. Total number of small enterprises registered for the cross-border exemption as at 31 December of the relevant calendar year availing themselves of the exemption: a. both in the Member State of establishment and in other Member State(s) granting exemption in which use is made. b. only in other Member State(s) granting exemption but not in the Member State of establishment. 1.5. Total number of small enterprises registered for the cross-border exemption as at 31 December of the relevant calendar year availing themselves of the exemption in: a. Up to 3 Member States granting exemption (excluding the Member State of establishment). b. 4 and more Member States granting exemption (excluding the Member State of establishment). Note: Data to be provided in numeric format, no decimals, no separators, for example 12345; for nil values use 0. Total number of small enterprises registered for the cross-border exemption as at 31 December of the relevant calendar year Total number of small enterprises, as at 31 December of the relevant calendar year, that registered for the cross-border exemption during that calendar year, based on the date of commencement of that exemption Total number of small enterprises registered for both the cross-border exemption and the Union One Stop Shop scheme as at 31 December of the relevant calendar year Total number of small enterprises registered for the cross-border exemption as at 31 December of the relevant calendar year availing themselves of the exemption: Total number of small enterprises registered for the cross-border exemption as at 31 December of the relevant calendar year availing themselves of the exemption in: Both in the Member State of establishment and in other Member State(s) granting exemption in which use is made Only in other Member State(s) granting exemption but not in the Member State of establishment Up to 3 Member States granting exemption (excluding the Member State of establishment) 4 and more Member States granting exemption (excluding the Member State of establishment) 2. Reporting data 2.1. Total value (in euro) of the supplies carried out in the Member State of establishment by the small enterprises registered for the cross-border exemption during the relevant calendar year as reported in the calendar quarters Q1 to Q4 or ‘0’ if reported that no supplies have been carried out. 2.2. Total value (in euro) of the supplies carried out by the small enterprises registered for the cross-border exemption in the other Member State(s) in which the small enterprises avail themselves of the exemption, broken down per Member State of exemption, during the relevant calendar year as reported in the calendar quarters Q1 to Q4 or ‘0’ if reported that no supplies have been carried out. 2.3. Total number of small enterprises registered for the cross-border exemption as at 31 December of the relevant calendar year whose Union annual turnover is: a. Less than or equal to EUR 35 000; b. More than EUR 35 000. Note: Data to be provided in numeric format, rounded to the nearest euro with no decimals, no separators, for example 12345; for nil values use 0. Member State of establishment Total value (in euro) of the supplies carried out in the Member State of establishment by the small enterprises registered for the cross-border exemption during the relevant calendar year as reported in the calendar quarters Q1 to Q4 Note: Data to be provided in numeric format, rounded to the nearest euro with no decimals, no separators, for example 12345; for nil values use 0. As Member State of establishment, the reporting Member State does not provide data for itself in this table. Other Member State(s) in which the small enterprises avail themselves of the exemption Total value (in euro) of the supplies carried out by the small enterprises registered for the cross-border exemption in the other Member State(s) in which the small enterprises avail themselves of the exemption, broken down per Member State of exemption, during the relevant calendar year as reported in the calendar quarters Q1 to Q4 AT BE BG CY CZ DE DK EE EL ES FI FR HR HU IE IT LT LU LV MT NL PL PT RO SE SI SK Total Note: Data to be provided in numeric format, rounded to the nearest euro with no decimals, no separators, for example 12345; for nil values use 0. Total number of small enterprises registered for the cross-border exemption as at 31 December of the relevant calendar year whose Union annual turnover is: Less than or equal to EUR 35 000 More than EUR 35 000 3. Deactivation data 3.1. Total number of small enterprises registered for the cross-border exemption whose individual identification EX numbers have been deactivated during the relevant calendar year, based on the effective date of exclusion/cessation. 3.2. Total number of small enterprises registered for the cross-border exemption whose Union annual turnover exceeded EUR 100 000 and whose individual identification EX numbers have been deactivated during the relevant calendar year, based on the effective date of exclusion (Article 284e, point (a) of Directive 2006/112/EC). 3.3. Total number of small enterprises that have ceased to be eligible for the cross-border exemption in any Member State granting the exemption and whose individual identification EX numbers have been deactivated during the relevant calendar year, based on the effective date of exclusion/cessation (Article 284e, point (b), of Directive 2006/112/EC). 3.4. Total number of small enterprises that have informed of their decision to voluntarily cease to apply the cross-border exemption and whose individual identification EX numbers have been deactivated during the relevant calendar year, based on the effective date of cessation (Article 284e, point(c) of Directive 2006/112/EC). 3.5. Total number of small enterprises that have informed, or it may otherwise be assumed, that their activities have ceased and whose individual identification EX numbers have been deactivated during the relevant calendar year, based on the effective date of exclusion/cessation (Article 284e, point (d) of Directive 2006/112/EC). Note: Data to be provided in numeric format, no decimals, no separators, for example 12345; for nil values use 0. Total number of small enterprises registered for the cross-border exemption whose individual identification EX numbers have been deactivated during the relevant calendar year, based on the effective date of exclusion/cessation Total number of small enterprises registered for the cross-border exemption whose Union annual turnover exceeded EUR 100 000 and whose individual identification EX numbers have been deactivated during the relevant calendar year, based on the effective date of exclusion (Article 284e, point (a) of Directive 2006/112/EC) Total number of small enterprises that have ceased to be eligible for the cross-border exemption in any Member State granting the exemption and whose individual identification EX numbers have been deactivated during the relevant calendar year, based on the effective date of exclusion/cessation (Article 284e, point (b) of Directive 2006/112/EC) Total number of small enterprises that have informed of their decision to voluntarily cease to apply the cross-border exemption and whose individual identification EX numbers have been deactivated during the relevant calendar year, based on the effective date of cessation (Article 284e, point(c) of Directive 2006/112/EC) Total number of small enterprises that have informed, or it may otherwise be assumed, that their activities have ceased and whose individual identification EX numbers have been deactivated during the relevant calendar year, based on the effective date of exclusion/cessation (Article 284e, point (d) of Directive 2006/112/EC)’

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