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Advanced Compliance reporting 1J2 License

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Hello, this scope id is excluded from default activation because the base license covers 24 declarations in a year.

e.g. if my client has legal entities in over 10 European countries and needs to calculate and File  monthly /quarterly VAT declarations.  The client does not need to submit this declaration electronically but needs a report that can bring together all the sales and purchase transactions with applicable tax codes, base amount, tax rates, tax deductible, non deductible, VAT registration information and then use it for the filing with authories .   My client will likely cross 24 count in terms of report execution. 

Does this count towards the license count of 24 or is the 24 only meant for "electronic declarations" filed, how do I interpret it, if this counts towards the license, are such reports available outside ACR as part of the base license? 

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