Nařízení Komise v přenesené pravomoci (EU) 2026/47 ze dne 10. prosince 2025, kterým se mění přílohy V a VI nařízení Evropského parlamentu a Rady (EU) 2019/2152 a nařízení Komise v přenesené pravomoci (EU) 2021/1704, pokud jde o statistické informace, které mají poskytovat správci daně a celní orgány

THE EUROPEAN COMMISSION,

Having regard to the Treaty on the Functioning of the European Union,

Having regard to Regulation (EU) 2019/2152 of the European Parliament and of the Council of 27 November 2019 on European business statistics, repealing 10 legal acts in the field of business statisticsOJ L 327, 17.12.2019, p. 1 , ELI: http://data.europa.eu/eli/reg/2019/2152/oj. , and in particular Article 5(2) and (3) thereof,

Annexes V and VI to Regulation (EU) 2019/2152 are replaced by the text in Annex I to this Regulation.

OJ L 327, 17.12.2019, p. 1 , ELI: http://data.europa.eu/eli/reg/2019/2152/oj.

(1) Annexes V and VI to Regulation (EU) 2019/2152 specify the statistical information on exports and imports of goods that the tax and customs authorities in each Member State are to provide to the competent national statistical authorities (NSAs). These are further specified in Commission Delegated Regulation (EU) 2021/1704Commission Delegated Regulation (EU) 2021/1704 of 14 July 2021 supplementing Regulation (EU) 2019/2152 of the European Parliament and of the Council by further specifying the details for the statistical information to be provided by tax and customs authorities and amending its Annexes V and VI (OJ L 339, 24.9.2021, p. 33 , ELI: http://data.europa.eu/eli/reg_del/2021/1704/oj). .

(2) To ensure that the obligation on tax authorities to provide information to NSAs for statistical purposes contains information on extra-Union distance sales of imported goods and intra-Union transfers of own goods, it is necessary to amend Annex V to Regulation (EU) 2019/2152.

(3) Council Directive (EU) 2020/262Council Directive (EU) 2020/262 of 19 December 2019 laying down the general arrangements for excise duty (OJ L 58, 27.2.2020, p. 4 , ELI: http://data.europa.eu/eli/dir/2020/262/oj). lays down the general arrangements for excise duty. These include the procedures to be followed for movements of excise goods under suspension of excise duty or movements of excise goods which have been released for consumption. It is necessary to amend Annexes V and VI to Regulation (EU) 2019/2152 to ensure that NSAs can receive information from their tax authorities and customs authorities on movements of excise goods, when those authorities are the competent authority referred to in Article 3(2) of Council Regulation (EU) No 389/2012Council Regulation (EU) No 389/2012 of 2 May 2012 on administrative cooperation in the field of excise duties and repealing Regulation (EC) No 2073/2004 (OJ L 121, 8.5.2012, p. 1 , ELI: http://data.europa.eu/eli/reg/2012/389/oj). on administrative cooperation in the field of excise duties.

(4) The common data requirements for customs declarations are set out in Annex B to Commission Delegated Regulation (EU) 2015/2446Commission Delegated Regulation (EU) 2015/2446 of 28 July 2015 supplementing Regulation (EU) No 952/2013 of the European Parliament and of the Council as regards detailed rules concerning certain provisions of the Union Customs Code (OJ L 343, 29.12.2015, p. 1 , ELI: http://data.europa.eu/eli/reg_del/2015/2446/oj). . For the production of European statistics on international trade in goods, a subset of data elements from customs declarations must be provided by customs authorities in each Member State to the competent NSAs. To specify this subset of data elements, it is necessary to amend Delegated Regulation (EU) 2021/1704.

(5) Annexes V and VI to Regulation (EU) 2019/2152 and Delegated Regulation (EU) 2021/1704 should therefore be amended accordingly,

Commission Delegated Regulation (EU) 2021/1704 of 14 July 2021 supplementing Regulation (EU) 2019/2152 of the European Parliament and of the Council by further specifying the details for the statistical information to be provided by tax and customs authorities and amending its Annexes V and VI (OJ L 339, 24.9.2021, p. 33 , ELI: http://data.europa.eu/eli/reg_del/2021/1704/oj).

Article 1 Article 1 Amendment to Regulation (EU) 2019/2152

Article 3 Article 3 Entry into force

Article 4 Article 4 Information relating to customs declarations

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

Council Directive (EU) 2020/262 of 19 December 2019 laying down the general arrangements for excise duty (OJ L 58, 27.2.2020, p. 4 , ELI: http://data.europa.eu/eli/dir/2020/262/oj).

The information referred to in point (c) of Annex VI to Regulation (EU) 2019/2152 shall include any information required by the NSA for the production of European statistics on international trade in goods and shall include at least the data elements, including their sub-elements, set out in Annex I to this Regulation.

Council Regulation (EU) No 389/2012 of 2 May 2012 on administrative cooperation in the field of excise duties and repealing Regulation (EC) No 2073/2004 (OJ L 121, 8.5.2012, p. 1 , ELI: http://data.europa.eu/eli/reg/2012/389/oj).

Commission Delegated Regulation (EU) 2015/2446 of 28 July 2015 supplementing Regulation (EU) No 952/2013 of the European Parliament and of the Council as regards detailed rules concerning certain provisions of the Union Customs Code (OJ L 343, 29.12.2015, p. 1 , ELI: http://data.europa.eu/eli/reg_del/2015/2446/oj).

HAS ADOPTED THIS REGULATION: