Customer list yes or no

Hello, I am completely new to the world of accounting. I have a vAT exemption and I have not invoiced any customer for more than 250 euros in 2023. So my customer list is empty. Is it correct that I don’t need to do anything now and don’t need to submit a customer list via Intervat?

It’s a bit unclear to me, as the Dexxter dashboard tells me that a customer list is required. However, the learning center tells me that, based on what I mentioned above, it is not necessary to submit a customer list after all.

I would like to double-check this with you.

Thank you!