REPORT FROM THE COMMISSION TO THE EUROPEAN PARLIAMENT AND THE COUNCIL on the exercise of the power to adopt delegated acts conferred to the Commission under Regulation (EU) 2019/2152 of the European Parliament and of the Council on European business statistics
Date: 2024-03-11
Institutions: European Commission, Eurostat
Subjects: European Commission, data collection, exchange of information, financial statistics, powers of the institutions (EU), production statistics, statistics, trade statistics, transfer of competence, type of business

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   EUROPEAN COMMISSION  Brussels, 11.3.2024  COM(2024) 111 final  REPORT FROM THE COMMISSION TO THE EUROPEAN PARLIAMENT AND THE COUNCIL on the exercise of the power to adopt delegated acts conferred to the Commission under Regulation (EU) 2019/2152 of the European Parliament and of the Council on European business statistics  
 
 
1. 

INTRODUCTION 

Regulation (EU) 2019/2152 of 27 November 2019 on European business statistics, repealing 10 legal 
acts in the field of business statistics 1 empowers the Commission to adopt delegated acts. 

According  to  Article 5(2)  of  this  Regulation,  this  power  can  be  used  to:  (i)  amend  Annex V  to  the 
Regulation by defining the types of statistical information to be provided by the tax authorities; and 
(ii)  supplement  the  Regulation  by  further  specifying  the  details  for  the  statistical  information  to  be 
provided by the tax authorities in accordance with Annex V. 

Furthermore,  according  to  Article 5(3),  this  power  can  be  used  to:  (i)  amend  Annex VI  to  the 
Regulation by defining the types of statistical information to be provided by the customs authorities; 
and (ii) supplement the Regulation by further specifying the details for the statistical information to be 
provided by the customs authorities in accordance with Annex VI. 

Finally,  according  to  Article 6(4),  this  power  can  be  used  to  amend  the  detailed  topics  specified  in 
Annex I to the Regulation and, according to Article 12(2), to amend the Regulation by reducing the 
coverage rate for intra-EU exports of goods in light of technical and economic developments, while 
maintaining statistics which meet the quality standards in force. 

2. 

LEGAL BASIS 

This  report  is  required  under  Article 22(2)  of  Regulation  (EU)  2019/2152,  which  confers  on  the 
Commission  the  power  to  adopt  delegated  acts  for  a  period  of  5 years  from  6 January 2020.  The 
delegation  of  power  is  tacitly  extended  for  periods  of  identical  duration,  unless  the  European 
Parliament  or  the  Council  opposes  such  extension  not  later  than  3 months  before  the  end  of  each 
period. The Commission is required to draw up a report in respect of the delegation of power not later 
than 9 months before the end of the 5-year period, i.e. by 5 April 2024. 

3. 

COMMISSION EXERCISE OF DELEGATED POWERS UNDER REGULATION (EU) 
2019/2152 

The  Commission  has  exercised  its  power  and  adopted  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 VI2. 

This  Delegated  Regulation  thus  further  specifies  both  the  information  from  value  added  tax  (VAT) 
returns and the information on intra-EU supplies collected from the recapitulative VAT statements, to 
be provided by tax authorities to national statistical authorities (NSAs). At the same time, it amends 
Annex V to Regulation (EU) 2019/2152 to ensure that the information provided by tax authorities to 
NSAs also contains information on intra-EU distance sales of goods. 

On  information  relating  to  the  records  on  imports  and  exports  from  customs  declarations,  the 
Delegated  Regulation  further  specifies  the  information  to  be  provided  by  customs  authorities  to 
NSAs.  At  the  same  time,  it  ensures  that  the  obligation  on  customs  authorities  to  provide  customs 
declaration data to NSAs, related to centralised clearance, also applies in the Member State where the 
goods  are  located.  The  Delegated  Regulation  also  ensures  that  NSAs  can  receive  information  from 
their customs authorities on applied customs simplifications and on the involved trade operators. 

1 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 statistics (OJ L 327, 17.12.2019, p. 1). 

2 OJ L 339, 24.9.2021, p. 33. 

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4. 

CONCLUSION 

The Commission has exercised the power to adopt delegated acts conferred on it by Regulation (EU) 
2019/2152. The Commission considers that it should continue to have the delegated powers pursuant 
to Regulation (EU) 2019/2152, as it needs to continuously update the information to be provided by 
tax  authorities  and  customs  authorities  to  their  NSAs,  these  updates  reflecting  the  continued 
developments related to the availability of information related to VAT and customs declarations. This 
enables, on the one hand, the production of accurate statistics on international trade in goods of high 
quality. On the other hand, the provision of this information by tax authorities and customs authorities 
to their NSAs makes it possible to keep the reporting burden on businesses at a minimum. 

In  the  future,  it  may  be  necessary  to  amend  the  detailed  topics  specified  in  Annex I  to  Regulation 
(EU) 2019/2152 and to reduce the coverage rate for intra-EU exports of goods in light of technical 
and economic developments, while maintaining statistics that meet the quality standards in force. The 
Commission is empowered to make these amendments according to Article 6(4) of Regulation (EU) 
2019/2152. 

The Commission invites the European Parliament and the Council to take note of this report. 

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