If you have already uploaded the Annual Declaration XML and the Difference Explanation XML files and you delete or re-upload only the Annual Declaration XML file (or only the Difference Explanation XML file), then the data of the related Difference Explanation XML file (Annual Declaration XML file) will also be deleted in the system (even if the XML file is still shown on screen).

It does not really matter actually who signs first as long as the Authority concerned does not edit the Accounts anymore otherwise previous signatures will be removed.

Please find in the document below a compilation of questions raised by Member States with the answers provided:

https://sfc.ec.europa.eu/system/files/documents/documents/qa-aa-and-md-reporting-fy2023.pdf