Commission Implementing Regulation (EU) No 79/2012 of 31 January 2012 laying down detailed rules for implementing certain provisions of Council Regulation (EU) No 904/2010 concerning administrative cooperation and combating fraud in the field of value added tax (recast)
Modified by
  • Commission Regulation (EU) No 519/2013of 21 February 2013adapting certain regulations and decisions in the fields of free movement of goods, freedom of movement for persons, right of establishment and freedom to provide services, company law, competition policy, agriculture, food safety, veterinary and phytosanitary policy, fisheries, transport policy, energy, taxation, statistics, social policy and employment, environment, customs union, external relations, and foreign, security and defence policy, by reason of the accession of Croatia, 32013R0519, June 10, 2013
  • Commission Implementing Regulation (EU) 2015/524of 27 March 2015correcting the Bulgarian version of Implementing Regulation (EU) No 79/2012 laying down detailed rules for implementing certain provisions of Council Regulation (EU) No 904/2010 concerning administrative cooperation and combating fraud in the field of value added tax, 32015R0524, March 28, 2015
  • Commission Implementing Regulation (EU) 2019/1129of 2 July 2019amending Implementing Regulation (EU) No 79/2012 laying down detailed rules for implementing certain provisions of Council Regulation (EU) No 904/2010 concerning administrative cooperation and combating fraud in the field of value added tax, 32019R1129, July 3, 2019
Commission Implementing Regulation (EU) No 79/2012of 31 January 2012laying down detailed rules for implementing certain provisions of Council Regulation (EU) No 904/2010 concerning administrative cooperation and combating fraud in the field of value added tax(recast)
Article 1Subject matterThis Regulation lays down detailed rules for implementing Articles 14, 17(1)(f), 21(2)(e), 21(2a)(d), 21a(1) and (2), 32, 48, 49 and Article 51(1) of Regulation (EU) No 904/2010.
Article 2Categories of information to be exchanged without prior requestThe categories of information subject to automatic exchange, in accordance with Article 13 of Regulation (EU) No 904/2010, shall be the following:(1)information on non-established traders;(2)information on new means of transport.
Article 3Subcategories of information to be exchanged without prior request1.In respect of non-established traders the information subject to automatic exchange shall be the following:(a)information on the allocation of VAT identification numbers to taxable persons established in another Member State;(b)information on VAT refunds to taxable persons not established in the Member State of refund but established in another Member State pursuant to Council Directive 2008/9/EC.2.In respect of new means of transport, the information subject to automatic exchange shall be the following:(a)information on supplies exempted in accordance with Article 138(2)(a) of Directive 2006/112/EC, of new means of transport as defined in Article 2(2), (a) and (b)of that Directive, by persons regarded as taxable persons pursuant to Article 9(2) of that Directive who are identified for VAT purposes;(b)information on supplies exempted in accordance with Article 138(2)(a) of Directive 2006/112/EC, of new vessels and aircraft as defined in Article 2(2), (a) and (b) of that Directive, by taxable persons identified for VAT purposes, other than those referred to in point (a), to persons not identified for VAT purposes;(c)information on supplies exempted in accordance with Article 138(2)(a) of Directive 2006/112/EC, of new motorised land vehicles as defined in Article 2(2), (a) and (b) of that Directive, by taxable persons identified for VAT purposes, other than those referred to in point (a), to persons not identified for VAT purposes.
Article 4Notification of abstention from participation in the exchange of information without prior requestBy 20 May 2012 each Member State shall notify the Commission in writing of its decision, taken in accordance with the second subparagraph of Article 14(1) of Regulation (EU) No 904/2010, as to whether it is going to abstain from taking part in the automatic exchange of one or more categories or subcategories of information referred to in Articles 2 and 3 of this Regulation. Croatia shall notify the Commission of its decision, referred to in the previous sentence, to abstain from taking part in the automatic exchange of information by 1 July 2013. The Commission shall inform the other Member States accordingly of the categories for which a Member State has abstained.
Article 5Frequency of the transmission of the informationIn cases where the automatic exchange system is being used, information concerning the categories and subcategories referred to respectively in Articles 2 and 3 shall be provided as soon as it becomes available, and in any event within 3 months of the end of the calendar quarter during which that information has become available.
Article 5aExchange of customs information1.The storage of and automated access by competent authorities to the information referred to in Article 17(1)(f) of Regulation (EU) No 904/2010 shall take place using the electronic system referred to in Article 56(1) of Commission Implementing Regulation (EU) 2015/2447Commission Implementing Regulation (EU) 2015/2447 of 24 November 2015 laying down detailed rules for implementing certain provisions of Regulation (EU) No 952/2013 of the European Parliament and of the Council laying down the Union Customs Code (OJ L 343, 29.12.2015, p. 558)..2.Automated access pursuant to Article 21(2a) of Regulation (EU) No 904/2010 shall be granted at the level of the goods item of a customs declaration as provided for in Section 3 of Chapter 2, and Column H1 of Section 1 of Chapter 3, in Title I of 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)..3.Each goods item shall be identified by the following information as required in accordance with Article 226 of Implementing Regulation (EU) 2015/2447:(a)the Master Reference Number; and(b)the customs declaration acceptance date.4.Annex VII to this Regulation sets out which piece of information referred to in Article 17(1)(f) of Regulation (EU) No 904/2010 corresponds to which data element of the customs system as defined in Annex B to Implementing Regulation (EU) 2015/2447.
Article 5bExchange of vehicle registration information1.Automated enquiry of the information referred to in Article 21a(1) of Regulation (EU) No 904/2010 ("vehicle registration data") shall be conducted using a version of the European Vehicle and Driving Licence Information System (EUCARIS) software application especially designed for the purposes of Article 21a of that Regulation, and amended versions of that software.Automated enquiry of vehicle registration data shall take place within a decentralised structure.The vehicle registration data exchanged via the EUCARIS system shall be transmitted in encrypted form.The specific version of the software application developed by the EUCARIS nominated party for operation for the automated enquiry of vehicle registration data for the purposes of Article 21a of Regulation (EU) No 904/2010 shall be separate from other versions of that software application available in EUCARIS. Automated enquiries shall be conducted in compliance with the requirements for data security and technical conditions of the data exchange referred to in points 2 and 3 of Chapter 3 of the Annex to Council Decision 2008/616/JHACouncil Decision 2008/616/JHA of 23 June 2008 on the implementation of Decision 2008/615/JHA on the stepping up of cross-border cooperation, particularly in combating terrorism and cross-border crime (OJ L 210, 6.8.2008, p. 12).. The data elements of the vehicle registration data to be exchanged and the types of enquiry that are permitted shall be as specified in Annex VIII to this Regulation.2.Automated access to vehicle registration data shall take place using the Trans European Services for Telematics between Administrations (TESTA) communications network and further developments thereof.3.Member States shall take all necessary measures to ensure that automated enquiry of and automated access to vehicle registration data is possible 24 hours a day and seven days a week. In the event of a technical fault, the Member States' national contact points shall immediately inform each other with the support of the EUCARIS nominated party for operations, if needed. Automated data exchange shall be re-established as quickly as possible.4.Each Member State shall designate one national authority as a national contact point responsible within that Member State for processing incoming requests for vehicle registration data for VAT purposes provided for in Article 21a of Regulation (EU) No 904/2010 and one for processing outgoing requests. The same authority may be responsible for processing both exchanges. It shall inform the other Member States and the Commission thereof.
Article 5cIdentification of Eurofisc Liaison Officials accessing information collated by the customs authorities, the recapitulative statements collected pursuant to Chapter 6 of Title XI of Directive 2006/112/EC and vehicle registration dataTo enable a Member State to identify a Eurofisc liaison official accessing information provided by that Member State under the conditions set out in Article 21(2)(e) or (2a)(d) or Article 21a(2) of Regulation (EU) No 904/2010, the following arrangements shall be implemented:(a)each Member State shall allocate a unique personal user identification to each of its Eurofisc liaison officials;(b)each Member State shall keep and update promptly a list of the names and unique personal user identifications of each of its Eurofisc liaison officials and shall make the up-to-date list available to the other Member States and the Commission;(c)each Member State shall ensure that any automated enquiry that it makes of the information referred to in Article 21(2)(e) or (2a)(d) or Article 21a(1) of Regulation (EU) No 904/2010 contains the unique personal user identification of the Eurofisc liaison official accessing the information.
Article 6Transmission of communications1.Information communicated pursuant to Regulation (EU) No 904/2010 shall, as far as possible, be transmitted only by electronic means via the CCN/CSI network, with the exception of the following:(a)the request for notification referred to in Article 25 of Regulation (EU) No 904/2010 and the instrument or decision of which notification is requested;(b)original documents provided pursuant to Article 9 of Regulation (EU) No 904/2010.2.The competent authorities of the Member States may agree to communicate the information referred to in points (a) and (b) of paragraph 1 by electronic means.
Article 7Information to taxable persons1.Member States shall provide the details on invoicing listed in Annex I to this Regulation in accordance with Article 32 of Regulation (EU) No 904/2010 via the web portal established by the Commission.2.The Commission shall make the web portal referred to in paragraph 1 available for those Member States choosing to publish the following additional information:(a)the information on storage of invoices listed in Annex II;(b)the additional electronic coded information required by Member States pursuant to Article 9(2) of Directive 2008/9/EC;(c)until 31 December 2014 the standard tax rate referred to in the second paragraph of Article 42 of Regulation (EU) No 904/2010;(d)as from 1 January 2015 the tax rate applicable for supplies of telecommunication services, broadcasting services and electronically supplied services referred to in the second paragraph of Article 47 of Regulation (EU) No 904/2010.
Article 8Information exchanged in the framework of VAT refundWhere a Member State of refund notifies other Member States that it requires additional electronic coded information as provided for in Article 9(2) of Directive 2008/9/EC, the codes specified in Annex III to this Regulation shall be used for the purposes of transmitting this information.
Article 9Description relating to the business activity exchanged in the framework of VAT refundWhere a Member State of refund requires a description of the applicants business activity as provided for in Article 11 of Directive 2008/9/EC, such information shall be given at the fourth level of the NACE Rev. 2 codes, as provided for in Article 2(1)(d) of Regulation (EC) No 1893/2006.
Article 10Notification of instruments and decisions relating to a VAT refundWhere a Member State of refund requests a Member State of establishment of an addressee to notify instruments and decisions relating to a refund under Directive 2008/9/EC to the addressee, that notification request may be transmitted via the CCN/CSI network as defined in Article 2(1)(q) of Regulation (EU) No 904/2010.
Article 11Statistical dataThe list of statistical data referred to in Article 49(3) of Regulation (EU) No 904/2010 is set out in Annex IV.Each Member State shall, before 30 April each year by electronic means, communicate to the Commission the statistical data referred to in the first paragraph, using the model set out in Annex IV.
Article 12Communication of national measuresMember States shall communicate to the Commission the text of any laws, regulations or administrative provisions which they apply in the field covered by this Regulation.The Commission shall communicate those measures to the other Member States.
Article 13RepealRegulations (EC) No 1925/2004 and (EC) No 1174/2009 are repealed.References to the repealed Regulations shall be construed as references to this Regulation and shall be read in accordance with the correlation table in Annex VI.
Article 14Entry into forceThis Regulation shall enter into force on the 20th day following its publication in the Official Journal of the European Union.
This Regulation shall be binding in its entirety and directly applicable in all Member States.ANNEX IThe details on invoicing in accordance with by Article 32 of Regulation (EU) No 904/20101.Issuance of invoicesArticle 221(1) of Directive 2006/112/EC — option to require invoices to be issuedQ1.In what other circumstances are invoices required?Q2.If required, are the invoices simplified invoices or full invoices?Article 221(2) of Directive 2006/112/EC — option for invoices for exempt financial and insurance servicesQ3.Is an invoice required for exempted financial and insurance services?Q4.If yes, is a simplified or full invoice required?Article 221(3) of Directive 2006/112/EC — option not to require an invoice for exempt suppliesQ5.For which, if any, exempt supplies is an invoice not required?2.Time of issue of an invoiceArticle 222 of Directive 2006/112/EC — option to impose time limits on when invoices are issued.Q6.Is there a time limit for issuing invoices other than that for intra-Community supplies or cross-border supplies of services subject to the reverse charge?Q7.If yes, by when must an invoice be issued?3.Summary invoicesArticle 223 of Directive 2006/112/EC — time period for issuing summary invoicesQ8.Can summary invoices be issued for supplies becoming chargeable to tax during a period of more than 1 calendar month? This excludes intra-Community supplies and cross-border supplies of services subject to the reverse charge.Q9.If yes, what is the time period?4.Self-billed invoicesArticle 224 of Directive 2006/112/EC — option for self-billed invoices to be issued in the name and on behalf of the taxable personQ10.Is there a requirement for self-billed invoices to be issued in the name of and behalf of the taxable person making the supply?5.Outsourcing of invoices to non-EU third partiesArticle 225 of Directive 2006/112/EC — option to impose conditions on non-EU third parties issuing invoices on behalf of EU suppliersQ11.Are any conditions imposed on outsourcing of invoices to third parties established outside the EU?Q12.If yes, what conditions are imposed?6.Content of invoicesArticle 227 of Directive 2006/112/EC — requirement to mention the customer’s VAT identification numberQ13.Other than for intra-Community supplies of goods or reverse charge supplies is the customer’s VAT identification number required on the invoice?Q14.If yes, in what circumstances is the customer’s VAT identification number required on an invoice?Article 230 of Directive 2006/112/EC — currency on the VAT invoiceQ15.Where the VAT amount is converted to the national currency using the exchange rate from the European Central Bank, is notification required?Article 239 of Directive 2006/112/EC — use of a tax reference numberQ16.Is a VAT identification number issued if the supplier or customer does not make intra-Community acquisitions, distance sales or intra-Community supplies?Article 240 of Directive 2006/112/EC — use of a VAT identification number and a tax reference numberQ17.Where both a VAT identification number and a tax reference number are issued, in what circumstance is one or both required to be mentioned on the invoice?7.Paper and electronic invoicesArticle 235 of Directive 2006/112/EC — electronic invoices issued from outside of the EUQ18.Are there any conditions for electronic invoices issued from a third country?Q19.If yes, what are those conditions?8.Simplified invoicesArticle 238 of Directive 2006/112/EC — use of simplified invoicesQ20.In what circumstances are simplified invoices allowed?Article 226b of Directive 2006/112/EC — details required on a simplified invoiceQ21.What details are required for simplified invoices?ANNEX IIThe information on storage of invoices that Member States may provide via the web portalArticle 245 of Council Directive 2006/112/EC — place of storageQ1.If the place of storage is outside the Member State, is the notification of the place of storage required?Q2.If yes, how is this notification to be done?Q3.Can paper invoices be stored outside the Member State?Article 247(1) of Council Directive 2006/112/EC — storage periodQ4.What are the periods of storage for invoices?Article 247(2) of Council Directive 2006/112/EC — form of storageQ5.Can paper invoices be stored electronically?Q6.Can electronic invoices be stored in paper form?Q7.Must the data guaranteeing the authenticity of the origin and integrity of the content of invoices stored electronically be kept in the case when e-signatures or EDI are used?Article 247(3) of Council Directive 2006/112/EC — storage in a third countryQ8.Can invoices be stored in a third country?Q9.If yes, are there any conditions?ANNEX III
Codes for use in the transmission of information under Article 48(2) of Regulation (EU) No 904/2010Code 1.FuelCode 2.Hiring of means of transportCode 3.Expenditure relating to means of transport (other than goods and services referred to under codes 1 and 2)Code 4.Road tolls and road user chargeCode 5.Travel expenses, such as taxi fares, public transport faresCode 6.AccommodationCode 7.Food, drink and restaurant servicesCode 8.Admissions to fairs and exhibitionsCode 9.Expenditure on luxuries, amusements and entertainmentCode 10.Other
1.1.Fuel for means of transport with a mass greater than 3500 kg, other than means of transport for paying passengers1.1.1.Petrol1.1.2.Diesel1.1.3.LPG1.1.4.Natural Gas1.1.5.Bio fuel
1.2.Fuel for means of transport with a mass less than or equal to 3500 kg other than means of transport for paying passengers1.2.1.Petrol1.2.2.Diesel1.2.3.LPG1.2.4.Natural Gas1.2.5.Bio fuel1.2.6.PKW1.2.7.LKW
1.3.Fuel for means of transport for paying passengers1.3.1.Petrol1.3.2.Diesel1.3.3.LPG1.3.4.Natural Gas1.3.5.Bio fuel
1.4.Fuel used specifically for test vehicles
1.5.Petroleum products used for lubrication of means of transport or engines
1.6.Fuel purchased for resale
1.7.Fuel for means of goods transport
1.8.Fuel for passenger and multipurpose cars1.8.1.Used exclusively for business purposes1.8.2.Used partly for commercial passenger transport, driving instruction or rental purposes1.8.3.Used partly for other than 1.8.2 purposes
1.9.Fuel for motorcycles, caravans and vessels for recreational or sports purposes, and aircraft with a mass less than 1550 kg1.9.1.Used for commercial passenger transport, driving instruction or rental purposes1.9.2.Used for business purposes
1.10.Fuel for machines and agriculture tractors1.10.1.Petrol1.10.2.Diesel1.10.3.LPG1.10.4.Natural Gas1.10.5.Bio fuel
1.11.Fuel for means of passenger transport with less than 9 spaces or a rental car1.11.1.Petrol1.11.2.Diesel1.11.3.LPG1.11.4.Natural Gas1.11.5.Bio fuel
1.12.Fuel for means of passenger transport other than 1.8 and 1.9
1.13.Fuel for means of transport for which there exists no restriction on the right to deduct
1.14.Fuel for means of transport for which there exists a restriction on the right to deduct.
2.1.Hiring of means of transport with a mass greater than 3500 kg other than means of transport for paying passengers
2.2.Hiring of means of transport with a mass less than or equal to 3500 kg other than means of transport for paying passengers2.2.1.For a continuous period exceeding 6 months2.2.2.For a continuous period equal to or not exceeding 6 months2.2.3.PKW2.2.4.LKW
2.3.Hiring of means of transport for paying passengers2.3.1.For a continuous period exceeding 6 months2.3.2.For a continuous period equal to or not exceeding 6 months
2.4.Hiring of means of goods transport
2.5.Hiring of passenger and multipurpose cars2.5.1.Used exclusively for business purposes2.5.2.Used partly for commercial passenger transport or driving instruction2.5.3.Used partly for other than 2.5.2 purposes
2.6.Hiring of motorcycles, caravans and vessels for recreational or sports purposes, and aircraft with a mass less than 1550 kg2.6.1.Used for commercial passenger transport or driving instruction2.6.2.Used for other business purposes
2.7.Hiring of passenger cars of the M1 category
2.8.Hiring of means of passenger transport with more than 9 spaces
2.9.Hiring of means of passenger transport with less than 9 spaces2.9.1.Used for commercial operations2.9.2.Used for other than commercial operations
2.10.Hiring of means of transport for which there exists no restriction on the right to deduct
2.11.Hiring of a means of transport for which there exists a restriction on the right to deduct.
2.12.Hiring of means of transport other than 2.5 and 2.6
3.1.Expenditure relating to means of transport with a mass greater than 3500 kg other than means of transport for paying passengers3.1.1.Purchase of means of transport with a mass greater than 3500 kg other than means of transport for paying passengers3.1.2.Maintenance of a means of transport with a mass greater than 3500 kg other than means of transport for paying passengers3.1.3.Purchase and installation of accessories for a means of transport with a mass greater than 3500 kg other than means of transport for paying passengers3.1.4.Garaging or parking of a means of transport with a mass greater than 3500 kg other than means of transport for paying passengers3.1.5.Other expenditure relating to a means of transport with a mass greater than 3500 kg other than means of transport for paying passengers
3.2.Expenditure relating to means of transport with a mass less than or equal to 3500 kg other than means of transport for paying passengers3.2.1.Purchase of means of transport with a mass less than or equal to 3500 kg other than means of transport for paying passengers3.2.2.Maintenance of a means of transport with a mass less than or equal to 3500 kg other than means of transport for paying passengers3.2.3.Purchase and installation of accessories for a means of transport with a mass less than or equal to 3500 kg other than means of transport for paying passengers3.2.4.Garaging or parking of a means of transport with a mass less than or equal to 3500 kg other than means of transport for paying passengers3.2.5.Other expenditure relating to a means of transport with a mass less than or equal to 3500 kg other than means of transport for paying passengers3.2.6.PKW3.2.7.LKW
3.3.Expenditure relating to means of transport for paying passengers3.3.1.Purchase of a means of transport for paying passengers3.3.2.Maintenance of a means of transport for paying passengers3.3.3.Purchase and installation of accessories for a means of transport for paying passengers3.3.4.Garaging or parking of a means of transport for paying passengers3.3.5.Other expenditure relating to a means of transport for paying passengers
3.4.Expenditure relating to means of goods transport3.4.1.Purchase of a means of goods transport3.4.2.Maintenance of a means of goods transport3.4.3.Garaging or parking of a means of goods transport3.4.4.Expenditure relating to means of goods transport other than 3.4.1, 3.4.2 and 3.4.3
3.5.Maintenance of passenger and multipurpose cars3.5.1.Used exclusively for business purposes3.5.2.Used partly for commercial passenger transport, driving instruction, or rental purposes3.5.3.Used partly for business purposes other than 3.5.2
3.6.Maintenance, of motorcycles, caravans and vessels for recreational and sports purposes, and aircrafts with a mass greater than 1550 kg3.6.1.Used for commercial passenger transport, driving instruction, rental purposes3.6.2.Used for other business purposes
3.7.Expenditure, other than maintenance, garaging and parking relating to passenger and multipurpose cars3.7.1.Used exclusively for business purposes3.7.2.Used partly for commercial passenger transport, driving instruction or rental purposes3.7.3.Used partly for purposes other than 3.7.2
3.8.Expenditure, other than maintenance, garaging and parking relating to motorcycles, caravans and vessels for recreational and sports purposes, and aircrafts with a mass greater than 1550 kg.3.8.1.Used for commercial passenger transport, driving instruction, rental purposes or resale3.8.2.Used for other business purposes
3.9.Purchase of passenger car of M1 category
3.10.Purchase of accessories for passenger cars of M1 category, including their assembly and installation
3.11.Expenditure relating to means of passenger transport with more than 9 places, or to means of goods transport
3.12.Expenditure relating to means of passenger transport with less than 9 places used for commercial operations
3.13.Expenditure relating to means of transport for which there exists no restriction on the right to deduct
3.14.Expenditure relating to means of transport for which there exists a restriction on the right to deduct
3.15.Maintenance of means of passenger transport other than passenger and multipurpose cars, motorcycles, caravans ad vessels for recreational and sports purposes, and aircraft with a mass greater than 1550 kg.
3.16.Garaging or parking of a means of passenger transport
3.17.Expenditure, other than maintenance, garaging or parking relating to means of transport other than passenger and multipurpose cars, motorcycles, caravans and vessels for recreational and sports purposes, and aircraft with a mass greater than 1550 kg
4.1.Road tolls for means of transport with a mass greater than 3500 kg other than means of transport for paying passengers
4.2.Road tolls for vehicles with a mass less than or equal to 3500 kg other than means of transport for paying passengers4.2.1.PKW4.2.2.LKW
4.3.Road tolls for means of transport for paying passengers
4.4.Road tolls for any means of transport across the Great Belt Bridge
4.5.Road tolls for any means of transport across the Öresund Bridge
4.6.Road tolls for means of transport for paying passengers with more than 9 places
4.7.Road tolls for means of transport for paying passengers with less than 9 places
4.8.Road tolls for vehicles used in the context of a conference, fair, exhibition or congress4.8.1.For the organiser of the event4.8.2.For a participant in the event, where the expenditure is directly charged by the organiser
5.1.For the taxable person or an employee of the taxable person
5.2.For someone other than the taxable person, or an employee of the taxable person
5.3.For the taxable person or an employee of the taxable person in the context of a conference, fair, exhibition or congress5.3.1.For the organiser of the event5.3.2.For a participant in the event, where the expenditure is directly charged by the organiser
6.1.Expenditure on lodging and accommodation for the taxable person, or an employee of the taxable person
6.2.Expenditure on lodging and accommodation for someone other than the taxable person or an employee of the taxable person
6.3.Expenditure on lodging and accommodation for the taxable person or an employee of the taxable person attending qualifying conferences
6.4.Expenditure on lodging and accommodation for the taxable person or an employee of the taxable person in the context of a conference, fair, exhibition or congress6.4.1.For the organiser of the event6.4.2.For a participant in the event, where the expenditure is directly charged by the organiser
6.5.Expenditure on lodging and accommodation for an employee of the taxable person effecting supplies of goods or services
6.6.Expenditure on lodging and accommodation for onward supply
6.7.Expenditure on lodging other than 6.5 or 6.6
7.1.Food and drink provided by hotels, bars, restaurants and boarding houses, including breakfast7.1.1.For the taxable person or an employee of the taxable person7.1.2.For someone other than the taxable person or an employee of the taxable person
7.2.Food and drink provided in the context of a conference, fair, exhibition or congress7.2.1.For the organiser of the event7.2.2.For a participant in the event, where the expenditure is directly charged by the organiser
7.3.Food and drink for an employee of the taxable person effecting supplies of goods or services
7.4.Restaurant services purchased for onward supply
7.5.Purchase of food, drink or restaurant services other than 7.2, 7.3 and 7.4
8.1.For the taxable person or an employee of the taxable person
8.2.For someone other than the taxable person or an employee of the taxable person
9.1.Purchase of alcohol
9.2.Purchase of manufactured tobacco
9.3.Expenditure on receptions and entertainment.9.3.1.For publicity purposes9.3.2.Not for publicity purposes
9.4.Expenditure on maintenance of pleasure craft
9.5.Expenditure on works of art, collectors items and antiques
9.6.Expenditure on luxuries, amusements and entertainment for advertising
9.7.Expenditure on luxuries, amusements and entertainment other than 9.1, 9.2 and 9.3
10.1.Tools
10.2.Repairs within a warranty period
10.3.Services connected with education
10.4.Work on property10.4.1.Work on immoveable property10.4.2.Work on immoveable property used as a dwelling10.4.3.Work on moveable property other than code 3
10.5.Purchase or hiring of property10.5.1.Purchase or hiring of immoveable property10.5.2.Purchase or hiring of immoveable property used as a dwelling, or for recreational or leisure use.10.5.3.Purchase or hiring of moveable property connected with or used in immoveable property used as a dwelling, or for recreational or leisure use.10.5.4.Purchase or hiring of moveable property other than code 2
10.6.Provision of water, gas or electricity through a distribution network
10.7.Gifts of a small value
10.8.Office expenses
10.9.Participation in fairs and seminars, education or training10.9.1.Fairs10.9.2.Seminars10.9.3.Education10.9.4.Training
10.10.Flat rate additions on livestock and agricultural produce
10.11.Expenditure on postage of mail to countries outside the EU
10.12.Expenditure on fax and phone in connection with accommodation
10.13.Goods and services acquired by a travel organiser for the direct benefit of the traveller
10.14.Goods purchased for resale other than 1.6
10.15.services purchased for resale other than 6.6 and 7.4
10.16.Work on property10.16.1.Work on immoveable property used as a residence, recreational or leisure facility10.16.2.Work on immoveable property other than 10.16.110.16.3.Work on moveable property connected with or use of an immoveable property in 10.16.110.16.4.Work on moveable property other than 10.16.3
10.17.Expenditure on property10.17.1.Expenditure on immoveable property used as a dwelling, or for recreational or leisure use.10.17.2.Expenditure on immoveable property other than 10.17.1
ANNEX IVModel for the communication from the Member States to the Commission referred to in Article 49(3) of Regulation (EU) No 904/2010Member State:Year:
Part A:Statistics per Member State:
Articles 7-12Article 15Article 16Article 25
Box12345678910111213
Requests for information receivedRequests for information sentLate + outstanding repliesReplies received within 1 monthNotifications under Article 12 receivedSpontaneous information receivedSpontaneous information sentIncoming requests for feedbackFeedback sentOutgoing requests for feedbackFeedback receivedRequest for administrative notification receivedRequest for administrative notification sent
AT
BE
BG
CY
CZ
DE
DK
EE
EL
ES
FI
FR
HR
GB
HU
IE
IT
LT
LU
LV
MT
NL
PL
PT
RO
SE
SI
SK
Total
Part B:Other global statistics:Statistics on tradersStatistics on controls and enquiriesStatistics on automatic exchange of information without request (recast Commission Regulation (EU) No 79/2012)Optional boxes (free text)
14Number of traders that have declared intra-Community acquisitions during the calendar year
15Number of traders that have declared intra-Community sales of goods and/or services during the calendar year
16Number of times Article 28 of Regulation (EU) No 904/2010 (Presence in administrative offices and participation in administrative enquiries in other Member States) has been used
17Number of simultaneous controls which the Member State has initiated (Articles 29 and 30 of Regulation (EU) No 904/2010)
18Number of simultaneous controls in which the Member State has participated (Articles 29 and 30 of Regulation (EU) No 904/2010)
19Quantity of VAT identification numbers allocated to taxable persons who are not established in your Member State (Article 3(1)a of Regulation (EU) No 79/2012)
20Volumes of information on new means of transport (Article 3(2) of Regulation (EU) No 79/2012) forwarded to other Member States
21Any other (automatic) exchange of information not covered in previous boxes.
22Benefits and/or results of administrative cooperation.
ANNEX VRepealed RegulationsCommission Regulation (EC) No 1925/2004(OJ L 331, 5.11.2004, p. 13)Commission Regulation (EC) No 1792/2006(OJ L 362, 20.12.2006, p. 1)Commission Regulation (EC) No 1174/2009(OJ L 314, 1.12.2009, p. 50)ANNEX VI
Correlation Table
Regulation (EC) No 1925/2004Regulation (EC) No 1174/2009This Regulation
Article 1Article 1
Article 2—
Points (1) and (2) of Article 3Article 2(1) and (2)
Points (3), (4) and (5) of Article 3—
Article 4(1) and (2)Article 3(1) and (2)
Article 4(3), (4) and (5)—
The first paragraph of Article 5Article 4
The second paragraph of Article 5—
Article 6Articles 5
Article 7Article 6
Article 8—
Article 9Article 11
Article 10Article 12
Article 11Article 14
AnnexAnnex IV
Article 1Article 8
Article 2Article 9
Article 3Article 10
AnnexAnnex III
ANNEX VIICommon data-set and technical details for the storage of and automated access to customs informationThe table sets out which piece of information referred to in Article 17(1)(f) of Regulation (EU) No 904/2010 corresponds to which data element exchanged through the electronic system referred to in Article 56(1) of Implementing Regulation (EU) 2015/2447.
When Union code entered for data element No 4/3 (Calculation of Taxes – Tax type) is B00.
Piece of information referred to in Article 17(1)(f) of Regulation (EU) No 904/2010Data element order number provided for in Implementing Regulation (EU) 2015/2447Data element name and additional information provided for in Implementing Regulation (EU) 2015/2447
VAT identification number of the importer in the country of importation3/40 FR1Additional fiscal references identification No (Party: Importer)
VAT identification number of the tax representative of the importer in the country of importation3/40 FR3Additional fiscal references identification No (Party: Tax Representative)
VAT identification number of the customer in another Member State3/40 FR2Additional fiscal references identification No (Party: Customer)
Country of origin5/15 or 5/16Country of origin or Country of preferential origin
Country of destination5/8Country of destination
Commodity code6/14Commodity code — Combined nomenclature code.
Total amount4/4 B00Tax base
Item price8/6Statistical value
Net weight6/1Net mass (kg)
The currency of the information stored in the electronic system referred to in Article 56(1) of Implementing Regulation (EU) 2015/2447 is euro. The exchange rate between the currency of the Member State of importation and euro will be provided by the system automatically.ANNEX VIIICommon data-set and technical details for automated enquiry of vehicle registration data1.OBLIGATIONEach data element reported under section 4 of this Annex shall be communicated when the information is available in a Member State's national vehicle register.2.VEHICLE/OWNER/HOLDER SEARCHThere are five different ways to search for vehicle registration data:(1)by Chassis Number (VIN), Reference Date and Time (optional),(2)by Licence Plate Number, Vehicle Chassis Number (VIN) (optional), Reference Date and Time (optional),(3)by Vehicle Holder, date of birth (optional), Reference Date and Time (optional),(4)by Vehicle Owner, date of birth (optional), Reference Date and Time (optional),(5)by VAT number of the holder/owner of the vehicle, Reference Date and Time (optional).Without prejudice to the obligation set out in section 1 of this Annex, the Member States may decide not to make all these search modes available if, in the case of outgoing requests, they deem that one or more of them do not meet their Eurofisc liaison officials' needs or, in the case of incoming requests, the information requested is not available in that Member State's national vehicle register.3.TYPES OF QUERIESBased on the data set defined in section 4 of this Annex, and the type of search provided for in section 2, seven different types of queries can be submitted:(1)Vehicle-owner/holder inquiry:Requesting a limited set of vehicle information plus the owner and/or holder of the vehicle based on the country-code and Licence Plate Number or Vehicle Chassis Number (VIN), and reference date/time. In case the inquiry is made by Vehicle Chassis Number, it is possible to broadcast the request to several or all connected countries.(2)Extended vehicle-owner/holder inquiry:Requesting an extended set of technical vehicle data, registration data and the owner and holder of the vehicle based on the country-code and Licence Plate Number or Vehicle Chassis Number (VIN), and reference date/time. In case the inquiry is made by VIN, it is possible to broadcast the request to several or all connected countries.(3)Vehicle-owner/holder history inquiry:Requesting the list of all past owners/holders of a vehicle whichever the countries where the vehicle was previously registered by the provision of a Vehicle Chassis Number (VIN), without a reference date/time. It is possible to broadcast the request to several or all connected countries.(4)Vehicles by owner/holder Inquiry:Requesting all vehicles, with a limited set of identifying data, registered on the name of a given natural person based on the first name, last name, date of birth (optional) or ID (optional) of the owner/holder or of a given legal person based on the company's registration name.(5)Vehicle by VAT number inquiry:Requesting all vehicles, with a limited set of identifying data, registered on the name of a given natural person or a given legal person based on the VAT number.(6)A batch version of the abovementioned queries 1, 2, 3, 4, and 5 containing several cases. A batch will always be sent to one specific country(7)A hit/no hit inquiry containing several Vehicle Chassis Number (VINs) sent out to several countries. In reply, the requesting Member State will receive a series of tables (a table per responding Member State) with an indication of which VINs were found/not found. This function will only be available in batch mode.Normally, the actual Date and Time is used to make a query, but it is possible to conduct a search with a Reference Date and Time in the past. When a query is made with a Reference Date and Time in the past and historical information is not available in the register of the specific Member State because no such information is registered at all, the actual information can be returned with an indication that the information is actual informationWithout prejudice to the obligation set out in section 1 of this Annex, the Member States may decide not to make all these query modes available if, in the case of outgoing requests, they deem that one or more of them do not meet their Eurofisc liaison officials' needs or, in the case of incoming requests, the information requested is not available in that Member State's national vehicle register.4.DATA SET
Data relating to the holder of the vehicleData relating to the owner of the vehicleData relating to vehicles
Registration holder's (company) nameseparate fields will be used for surname, infixes, titles, etc., and the name in printable format will be communicated
First nameseparate fields for first name(s) and initials will be used, and the name in printable format will be communicated
Addressseparate fields will be used for Street, House number and Annex, Zip code, Place of residence, Country of residence, etc., and the Address in printable format will be communicated
Date of birth
Legal entityindividual, association, company, firm, etc.
ID numberan identifier that uniquely identifies the person or the company.
Type of ID numberthe type of ID Number (e.g. passport number).
VAT number
Start date holdershipstart date of the holdership of the car. This date will often be the same as printed under (I) on the registration certificate of the vehicle
End date holdershipend data of the holdership of the car
Owner's (company) nameseparate fields will be used for surname, infixes, titles, etc., and the name in printable format will be communicated
First nameseparate fields for first name(s) and initials will be used, and the name in printable format will be communicated
Addressseparate fields will be used for Street, House number and Annex, Zip code, Place of residence, Country of residence, etc., and the Address in printable format will be communicated
Date of birth
Legal entityindividual, association, company, firm, etc.
ID numberan identifier that uniquely identifies the person or the company.
Type of ID numberthe type of ID Number (e.g. passport number).
VAT number
Start date ownershipstart date of the ownership of the car. This date will often be the same as printed under (I) on the registration certificate of the vehicle
End date ownershipend date of the ownership of the car
Licence Plate number
Chassis number/VIN
Country of registration
Make(D.1) e.g. Ford, Opel, Renault, etc.
Commercial type of vehicle(D.3) e.g. Focus, Astra, Megane
Nature of the vehicle/EU category codee.g. moped, motorbike, car, etc.
Colour
Mileage
MassMass of the vehicle in service
Date of first registrationdate of first registration of the vehicle somewhere in the world
Start date (actual) registrationdate of the registration to which the specific certificate of the vehicle refers
End date registrationend date of the registration to which the specific certificate of the vehicle refers. It is possible that this date indicates the period of validity as printed on the document if not unlimited (document abbreviation = H).
StatusScrapped, stolen, exported, etc.
Start date status
End date Status
Article 1Subject matterThis Regulation lays down detailed rules for implementing Articles 14, 17(1)(f), 21(2)(e), 21(2a)(d), 21a(1) and (2), 32, 48, 49 and Article 51(1) of Regulation (EU) No 904/2010.
Article 2Categories of information to be exchanged without prior requestThe categories of information subject to automatic exchange, in accordance with Article 13 of Regulation (EU) No 904/2010, shall be the following:(1)information on non-established traders;(2)information on new means of transport.
Article 3Subcategories of information to be exchanged without prior request1.In respect of non-established traders the information subject to automatic exchange shall be the following:(a)information on the allocation of VAT identification numbers to taxable persons established in another Member State;(b)information on VAT refunds to taxable persons not established in the Member State of refund but established in another Member State pursuant to Council Directive 2008/9/EC.2.In respect of new means of transport, the information subject to automatic exchange shall be the following:(a)information on supplies exempted in accordance with Article 138(2)(a) of Directive 2006/112/EC, of new means of transport as defined in Article 2(2), (a) and (b)of that Directive, by persons regarded as taxable persons pursuant to Article 9(2) of that Directive who are identified for VAT purposes;(b)information on supplies exempted in accordance with Article 138(2)(a) of Directive 2006/112/EC, of new vessels and aircraft as defined in Article 2(2), (a) and (b) of that Directive, by taxable persons identified for VAT purposes, other than those referred to in point (a), to persons not identified for VAT purposes;(c)information on supplies exempted in accordance with Article 138(2)(a) of Directive 2006/112/EC, of new motorised land vehicles as defined in Article 2(2), (a) and (b) of that Directive, by taxable persons identified for VAT purposes, other than those referred to in point (a), to persons not identified for VAT purposes.
Article 4Notification of abstention from participation in the exchange of information without prior requestBy 20 May 2012 each Member State shall notify the Commission in writing of its decision, taken in accordance with the second subparagraph of Article 14(1) of Regulation (EU) No 904/2010, as to whether it is going to abstain from taking part in the automatic exchange of one or more categories or subcategories of information referred to in Articles 2 and 3 of this Regulation. Croatia shall notify the Commission of its decision, referred to in the previous sentence, to abstain from taking part in the automatic exchange of information by 1 July 2013. The Commission shall inform the other Member States accordingly of the categories for which a Member State has abstained.
Article 5Frequency of the transmission of the informationIn cases where the automatic exchange system is being used, information concerning the categories and subcategories referred to respectively in Articles 2 and 3 shall be provided as soon as it becomes available, and in any event within 3 months of the end of the calendar quarter during which that information has become available.
Article 5aExchange of customs information1.The storage of and automated access by competent authorities to the information referred to in Article 17(1)(f) of Regulation (EU) No 904/2010 shall take place using the electronic system referred to in Article 56(1) of Commission Implementing Regulation (EU) 2015/2447Commission Implementing Regulation (EU) 2015/2447 of 24 November 2015 laying down detailed rules for implementing certain provisions of Regulation (EU) No 952/2013 of the European Parliament and of the Council laying down the Union Customs Code (OJ L 343, 29.12.2015, p. 558)..2.Automated access pursuant to Article 21(2a) of Regulation (EU) No 904/2010 shall be granted at the level of the goods item of a customs declaration as provided for in Section 3 of Chapter 2, and Column H1 of Section 1 of Chapter 3, in Title I of 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)..3.Each goods item shall be identified by the following information as required in accordance with Article 226 of Implementing Regulation (EU) 2015/2447:(a)the Master Reference Number; and(b)the customs declaration acceptance date.4.Annex VII to this Regulation sets out which piece of information referred to in Article 17(1)(f) of Regulation (EU) No 904/2010 corresponds to which data element of the customs system as defined in Annex B to Implementing Regulation (EU) 2015/2447.
Article 5bExchange of vehicle registration information1.Automated enquiry of the information referred to in Article 21a(1) of Regulation (EU) No 904/2010 ("vehicle registration data") shall be conducted using a version of the European Vehicle and Driving Licence Information System (EUCARIS) software application especially designed for the purposes of Article 21a of that Regulation, and amended versions of that software.Automated enquiry of vehicle registration data shall take place within a decentralised structure.The vehicle registration data exchanged via the EUCARIS system shall be transmitted in encrypted form.The specific version of the software application developed by the EUCARIS nominated party for operation for the automated enquiry of vehicle registration data for the purposes of Article 21a of Regulation (EU) No 904/2010 shall be separate from other versions of that software application available in EUCARIS. Automated enquiries shall be conducted in compliance with the requirements for data security and technical conditions of the data exchange referred to in points 2 and 3 of Chapter 3 of the Annex to Council Decision 2008/616/JHACouncil Decision 2008/616/JHA of 23 June 2008 on the implementation of Decision 2008/615/JHA on the stepping up of cross-border cooperation, particularly in combating terrorism and cross-border crime (OJ L 210, 6.8.2008, p. 12).. The data elements of the vehicle registration data to be exchanged and the types of enquiry that are permitted shall be as specified in Annex VIII to this Regulation.2.Automated access to vehicle registration data shall take place using the Trans European Services for Telematics between Administrations (TESTA) communications network and further developments thereof.3.Member States shall take all necessary measures to ensure that automated enquiry of and automated access to vehicle registration data is possible 24 hours a day and seven days a week. In the event of a technical fault, the Member States' national contact points shall immediately inform each other with the support of the EUCARIS nominated party for operations, if needed. Automated data exchange shall be re-established as quickly as possible.4.Each Member State shall designate one national authority as a national contact point responsible within that Member State for processing incoming requests for vehicle registration data for VAT purposes provided for in Article 21a of Regulation (EU) No 904/2010 and one for processing outgoing requests. The same authority may be responsible for processing both exchanges. It shall inform the other Member States and the Commission thereof.
Article 5cIdentification of Eurofisc Liaison Officials accessing information collated by the customs authorities, the recapitulative statements collected pursuant to Chapter 6 of Title XI of Directive 2006/112/EC and vehicle registration dataTo enable a Member State to identify a Eurofisc liaison official accessing information provided by that Member State under the conditions set out in Article 21(2)(e) or (2a)(d) or Article 21a(2) of Regulation (EU) No 904/2010, the following arrangements shall be implemented:(a)each Member State shall allocate a unique personal user identification to each of its Eurofisc liaison officials;(b)each Member State shall keep and update promptly a list of the names and unique personal user identifications of each of its Eurofisc liaison officials and shall make the up-to-date list available to the other Member States and the Commission;(c)each Member State shall ensure that any automated enquiry that it makes of the information referred to in Article 21(2)(e) or (2a)(d) or Article 21a(1) of Regulation (EU) No 904/2010 contains the unique personal user identification of the Eurofisc liaison official accessing the information.
Article 6Transmission of communications1.Information communicated pursuant to Regulation (EU) No 904/2010 shall, as far as possible, be transmitted only by electronic means via the CCN/CSI network, with the exception of the following:(a)the request for notification referred to in Article 25 of Regulation (EU) No 904/2010 and the instrument or decision of which notification is requested;(b)original documents provided pursuant to Article 9 of Regulation (EU) No 904/2010.2.The competent authorities of the Member States may agree to communicate the information referred to in points (a) and (b) of paragraph 1 by electronic means.
Article 7Information to taxable persons1.Member States shall provide the details on invoicing listed in Annex I to this Regulation in accordance with Article 32 of Regulation (EU) No 904/2010 via the web portal established by the Commission.2.The Commission shall make the web portal referred to in paragraph 1 available for those Member States choosing to publish the following additional information:(a)the information on storage of invoices listed in Annex II;(b)the additional electronic coded information required by Member States pursuant to Article 9(2) of Directive 2008/9/EC;(c)until 31 December 2014 the standard tax rate referred to in the second paragraph of Article 42 of Regulation (EU) No 904/2010;(d)as from 1 January 2015 the tax rate applicable for supplies of telecommunication services, broadcasting services and electronically supplied services referred to in the second paragraph of Article 47 of Regulation (EU) No 904/2010.
Article 8Information exchanged in the framework of VAT refundWhere a Member State of refund notifies other Member States that it requires additional electronic coded information as provided for in Article 9(2) of Directive 2008/9/EC, the codes specified in Annex III to this Regulation shall be used for the purposes of transmitting this information.
Article 9Description relating to the business activity exchanged in the framework of VAT refundWhere a Member State of refund requires a description of the applicants business activity as provided for in Article 11 of Directive 2008/9/EC, such information shall be given at the fourth level of the NACE Rev. 2 codes, as provided for in Article 2(1)(d) of Regulation (EC) No 1893/2006.
Article 10Notification of instruments and decisions relating to a VAT refundWhere a Member State of refund requests a Member State of establishment of an addressee to notify instruments and decisions relating to a refund under Directive 2008/9/EC to the addressee, that notification request may be transmitted via the CCN/CSI network as defined in Article 2(1)(q) of Regulation (EU) No 904/2010.
Article 11Statistical dataThe list of statistical data referred to in Article 49(3) of Regulation (EU) No 904/2010 is set out in Annex IV.Each Member State shall, before 30 April each year by electronic means, communicate to the Commission the statistical data referred to in the first paragraph, using the model set out in Annex IV.
Article 12Communication of national measuresMember States shall communicate to the Commission the text of any laws, regulations or administrative provisions which they apply in the field covered by this Regulation.The Commission shall communicate those measures to the other Member States.
Article 13RepealRegulations (EC) No 1925/2004 and (EC) No 1174/2009 are repealed.References to the repealed Regulations shall be construed as references to this Regulation and shall be read in accordance with the correlation table in Annex VI.
Article 14Entry into forceThis Regulation shall enter into force on the 20th day following its publication in the Official Journal of the European Union.
This Regulation shall be binding in its entirety and directly applicable in all Member States.ANNEX IThe details on invoicing in accordance with by Article 32 of Regulation (EU) No 904/20101.Issuance of invoicesArticle 221(1) of Directive 2006/112/EC — option to require invoices to be issuedQ1.In what other circumstances are invoices required?Q2.If required, are the invoices simplified invoices or full invoices?Article 221(2) of Directive 2006/112/EC — option for invoices for exempt financial and insurance servicesQ3.Is an invoice required for exempted financial and insurance services?Q4.If yes, is a simplified or full invoice required?Article 221(3) of Directive 2006/112/EC — option not to require an invoice for exempt suppliesQ5.For which, if any, exempt supplies is an invoice not required?2.Time of issue of an invoiceArticle 222 of Directive 2006/112/EC — option to impose time limits on when invoices are issued.Q6.Is there a time limit for issuing invoices other than that for intra-Community supplies or cross-border supplies of services subject to the reverse charge?Q7.If yes, by when must an invoice be issued?3.Summary invoicesArticle 223 of Directive 2006/112/EC — time period for issuing summary invoicesQ8.Can summary invoices be issued for supplies becoming chargeable to tax during a period of more than 1 calendar month? This excludes intra-Community supplies and cross-border supplies of services subject to the reverse charge.Q9.If yes, what is the time period?4.Self-billed invoicesArticle 224 of Directive 2006/112/EC — option for self-billed invoices to be issued in the name and on behalf of the taxable personQ10.Is there a requirement for self-billed invoices to be issued in the name of and behalf of the taxable person making the supply?5.Outsourcing of invoices to non-EU third partiesArticle 225 of Directive 2006/112/EC — option to impose conditions on non-EU third parties issuing invoices on behalf of EU suppliersQ11.Are any conditions imposed on outsourcing of invoices to third parties established outside the EU?Q12.If yes, what conditions are imposed?6.Content of invoicesArticle 227 of Directive 2006/112/EC — requirement to mention the customer’s VAT identification numberQ13.Other than for intra-Community supplies of goods or reverse charge supplies is the customer’s VAT identification number required on the invoice?Q14.If yes, in what circumstances is the customer’s VAT identification number required on an invoice?Article 230 of Directive 2006/112/EC — currency on the VAT invoiceQ15.Where the VAT amount is converted to the national currency using the exchange rate from the European Central Bank, is notification required?Article 239 of Directive 2006/112/EC — use of a tax reference numberQ16.Is a VAT identification number issued if the supplier or customer does not make intra-Community acquisitions, distance sales or intra-Community supplies?Article 240 of Directive 2006/112/EC — use of a VAT identification number and a tax reference numberQ17.Where both a VAT identification number and a tax reference number are issued, in what circumstance is one or both required to be mentioned on the invoice?7.Paper and electronic invoicesArticle 235 of Directive 2006/112/EC — electronic invoices issued from outside of the EUQ18.Are there any conditions for electronic invoices issued from a third country?Q19.If yes, what are those conditions?8.Simplified invoicesArticle 238 of Directive 2006/112/EC — use of simplified invoicesQ20.In what circumstances are simplified invoices allowed?Article 226b of Directive 2006/112/EC — details required on a simplified invoiceQ21.What details are required for simplified invoices?ANNEX IIThe information on storage of invoices that Member States may provide via the web portalArticle 245 of Council Directive 2006/112/EC — place of storageQ1.If the place of storage is outside the Member State, is the notification of the place of storage required?Q2.If yes, how is this notification to be done?Q3.Can paper invoices be stored outside the Member State?Article 247(1) of Council Directive 2006/112/EC — storage periodQ4.What are the periods of storage for invoices?Article 247(2) of Council Directive 2006/112/EC — form of storageQ5.Can paper invoices be stored electronically?Q6.Can electronic invoices be stored in paper form?Q7.Must the data guaranteeing the authenticity of the origin and integrity of the content of invoices stored electronically be kept in the case when e-signatures or EDI are used?Article 247(3) of Council Directive 2006/112/EC — storage in a third countryQ8.Can invoices be stored in a third country?Q9.If yes, are there any conditions?ANNEX III
Codes for use in the transmission of information under Article 48(2) of Regulation (EU) No 904/2010Code 1.FuelCode 2.Hiring of means of transportCode 3.Expenditure relating to means of transport (other than goods and services referred to under codes 1 and 2)Code 4.Road tolls and road user chargeCode 5.Travel expenses, such as taxi fares, public transport faresCode 6.AccommodationCode 7.Food, drink and restaurant servicesCode 8.Admissions to fairs and exhibitionsCode 9.Expenditure on luxuries, amusements and entertainmentCode 10.Other
1.1.Fuel for means of transport with a mass greater than 3500 kg, other than means of transport for paying passengers1.1.1.Petrol1.1.2.Diesel1.1.3.LPG1.1.4.Natural Gas1.1.5.Bio fuel
1.2.Fuel for means of transport with a mass less than or equal to 3500 kg other than means of transport for paying passengers1.2.1.Petrol1.2.2.Diesel1.2.3.LPG1.2.4.Natural Gas1.2.5.Bio fuel1.2.6.PKW1.2.7.LKW
1.3.Fuel for means of transport for paying passengers1.3.1.Petrol1.3.2.Diesel1.3.3.LPG1.3.4.Natural Gas1.3.5.Bio fuel
1.4.Fuel used specifically for test vehicles
1.5.Petroleum products used for lubrication of means of transport or engines
1.6.Fuel purchased for resale
1.7.Fuel for means of goods transport
1.8.Fuel for passenger and multipurpose cars1.8.1.Used exclusively for business purposes1.8.2.Used partly for commercial passenger transport, driving instruction or rental purposes1.8.3.Used partly for other than 1.8.2 purposes
1.9.Fuel for motorcycles, caravans and vessels for recreational or sports purposes, and aircraft with a mass less than 1550 kg1.9.1.Used for commercial passenger transport, driving instruction or rental purposes1.9.2.Used for business purposes
1.10.Fuel for machines and agriculture tractors1.10.1.Petrol1.10.2.Diesel1.10.3.LPG1.10.4.Natural Gas1.10.5.Bio fuel
1.11.Fuel for means of passenger transport with less than 9 spaces or a rental car1.11.1.Petrol1.11.2.Diesel1.11.3.LPG1.11.4.Natural Gas1.11.5.Bio fuel
1.12.Fuel for means of passenger transport other than 1.8 and 1.9
1.13.Fuel for means of transport for which there exists no restriction on the right to deduct
1.14.Fuel for means of transport for which there exists a restriction on the right to deduct.
2.1.Hiring of means of transport with a mass greater than 3500 kg other than means of transport for paying passengers
2.2.Hiring of means of transport with a mass less than or equal to 3500 kg other than means of transport for paying passengers2.2.1.For a continuous period exceeding 6 months2.2.2.For a continuous period equal to or not exceeding 6 months2.2.3.PKW2.2.4.LKW
2.3.Hiring of means of transport for paying passengers2.3.1.For a continuous period exceeding 6 months2.3.2.For a continuous period equal to or not exceeding 6 months
2.4.Hiring of means of goods transport
2.5.Hiring of passenger and multipurpose cars2.5.1.Used exclusively for business purposes2.5.2.Used partly for commercial passenger transport or driving instruction2.5.3.Used partly for other than 2.5.2 purposes
2.6.Hiring of motorcycles, caravans and vessels for recreational or sports purposes, and aircraft with a mass less than 1550 kg2.6.1.Used for commercial passenger transport or driving instruction2.6.2.Used for other business purposes
2.7.Hiring of passenger cars of the M1 category
2.8.Hiring of means of passenger transport with more than 9 spaces
2.9.Hiring of means of passenger transport with less than 9 spaces2.9.1.Used for commercial operations2.9.2.Used for other than commercial operations
2.10.Hiring of means of transport for which there exists no restriction on the right to deduct
2.11.Hiring of a means of transport for which there exists a restriction on the right to deduct.
2.12.Hiring of means of transport other than 2.5 and 2.6
3.1.Expenditure relating to means of transport with a mass greater than 3500 kg other than means of transport for paying passengers3.1.1.Purchase of means of transport with a mass greater than 3500 kg other than means of transport for paying passengers3.1.2.Maintenance of a means of transport with a mass greater than 3500 kg other than means of transport for paying passengers3.1.3.Purchase and installation of accessories for a means of transport with a mass greater than 3500 kg other than means of transport for paying passengers3.1.4.Garaging or parking of a means of transport with a mass greater than 3500 kg other than means of transport for paying passengers3.1.5.Other expenditure relating to a means of transport with a mass greater than 3500 kg other than means of transport for paying passengers
3.2.Expenditure relating to means of transport with a mass less than or equal to 3500 kg other than means of transport for paying passengers3.2.1.Purchase of means of transport with a mass less than or equal to 3500 kg other than means of transport for paying passengers3.2.2.Maintenance of a means of transport with a mass less than or equal to 3500 kg other than means of transport for paying passengers3.2.3.Purchase and installation of accessories for a means of transport with a mass less than or equal to 3500 kg other than means of transport for paying passengers3.2.4.Garaging or parking of a means of transport with a mass less than or equal to 3500 kg other than means of transport for paying passengers3.2.5.Other expenditure relating to a means of transport with a mass less than or equal to 3500 kg other than means of transport for paying passengers3.2.6.PKW3.2.7.LKW
3.3.Expenditure relating to means of transport for paying passengers3.3.1.Purchase of a means of transport for paying passengers3.3.2.Maintenance of a means of transport for paying passengers3.3.3.Purchase and installation of accessories for a means of transport for paying passengers3.3.4.Garaging or parking of a means of transport for paying passengers3.3.5.Other expenditure relating to a means of transport for paying passengers
3.4.Expenditure relating to means of goods transport3.4.1.Purchase of a means of goods transport3.4.2.Maintenance of a means of goods transport3.4.3.Garaging or parking of a means of goods transport3.4.4.Expenditure relating to means of goods transport other than 3.4.1, 3.4.2 and 3.4.3
3.5.Maintenance of passenger and multipurpose cars3.5.1.Used exclusively for business purposes3.5.2.Used partly for commercial passenger transport, driving instruction, or rental purposes3.5.3.Used partly for business purposes other than 3.5.2
3.6.Maintenance, of motorcycles, caravans and vessels for recreational and sports purposes, and aircrafts with a mass greater than 1550 kg3.6.1.Used for commercial passenger transport, driving instruction, rental purposes3.6.2.Used for other business purposes
3.7.Expenditure, other than maintenance, garaging and parking relating to passenger and multipurpose cars3.7.1.Used exclusively for business purposes3.7.2.Used partly for commercial passenger transport, driving instruction or rental purposes3.7.3.Used partly for purposes other than 3.7.2
3.8.Expenditure, other than maintenance, garaging and parking relating to motorcycles, caravans and vessels for recreational and sports purposes, and aircrafts with a mass greater than 1550 kg.3.8.1.Used for commercial passenger transport, driving instruction, rental purposes or resale3.8.2.Used for other business purposes
3.9.Purchase of passenger car of M1 category
3.10.Purchase of accessories for passenger cars of M1 category, including their assembly and installation
3.11.Expenditure relating to means of passenger transport with more than 9 places, or to means of goods transport
3.12.Expenditure relating to means of passenger transport with less than 9 places used for commercial operations
3.13.Expenditure relating to means of transport for which there exists no restriction on the right to deduct
3.14.Expenditure relating to means of transport for which there exists a restriction on the right to deduct
3.15.Maintenance of means of passenger transport other than passenger and multipurpose cars, motorcycles, caravans ad vessels for recreational and sports purposes, and aircraft with a mass greater than 1550 kg.
3.16.Garaging or parking of a means of passenger transport
3.17.Expenditure, other than maintenance, garaging or parking relating to means of transport other than passenger and multipurpose cars, motorcycles, caravans and vessels for recreational and sports purposes, and aircraft with a mass greater than 1550 kg
4.1.Road tolls for means of transport with a mass greater than 3500 kg other than means of transport for paying passengers
4.2.Road tolls for vehicles with a mass less than or equal to 3500 kg other than means of transport for paying passengers4.2.1.PKW4.2.2.LKW
4.3.Road tolls for means of transport for paying passengers
4.4.Road tolls for any means of transport across the Great Belt Bridge
4.5.Road tolls for any means of transport across the Öresund Bridge
4.6.Road tolls for means of transport for paying passengers with more than 9 places
4.7.Road tolls for means of transport for paying passengers with less than 9 places
4.8.Road tolls for vehicles used in the context of a conference, fair, exhibition or congress4.8.1.For the organiser of the event4.8.2.For a participant in the event, where the expenditure is directly charged by the organiser
5.1.For the taxable person or an employee of the taxable person
5.2.For someone other than the taxable person, or an employee of the taxable person
5.3.For the taxable person or an employee of the taxable person in the context of a conference, fair, exhibition or congress5.3.1.For the organiser of the event5.3.2.For a participant in the event, where the expenditure is directly charged by the organiser
6.1.Expenditure on lodging and accommodation for the taxable person, or an employee of the taxable person
6.2.Expenditure on lodging and accommodation for someone other than the taxable person or an employee of the taxable person
6.3.Expenditure on lodging and accommodation for the taxable person or an employee of the taxable person attending qualifying conferences
6.4.Expenditure on lodging and accommodation for the taxable person or an employee of the taxable person in the context of a conference, fair, exhibition or congress6.4.1.For the organiser of the event6.4.2.For a participant in the event, where the expenditure is directly charged by the organiser
6.5.Expenditure on lodging and accommodation for an employee of the taxable person effecting supplies of goods or services
6.6.Expenditure on lodging and accommodation for onward supply
6.7.Expenditure on lodging other than 6.5 or 6.6
7.1.Food and drink provided by hotels, bars, restaurants and boarding houses, including breakfast7.1.1.For the taxable person or an employee of the taxable person7.1.2.For someone other than the taxable person or an employee of the taxable person
7.2.Food and drink provided in the context of a conference, fair, exhibition or congress7.2.1.For the organiser of the event7.2.2.For a participant in the event, where the expenditure is directly charged by the organiser
7.3.Food and drink for an employee of the taxable person effecting supplies of goods or services
7.4.Restaurant services purchased for onward supply
7.5.Purchase of food, drink or restaurant services other than 7.2, 7.3 and 7.4
8.1.For the taxable person or an employee of the taxable person
8.2.For someone other than the taxable person or an employee of the taxable person
9.1.Purchase of alcohol
9.2.Purchase of manufactured tobacco
9.3.Expenditure on receptions and entertainment.9.3.1.For publicity purposes9.3.2.Not for publicity purposes
9.4.Expenditure on maintenance of pleasure craft
9.5.Expenditure on works of art, collectors items and antiques
9.6.Expenditure on luxuries, amusements and entertainment for advertising
9.7.Expenditure on luxuries, amusements and entertainment other than 9.1, 9.2 and 9.3
10.1.Tools
10.2.Repairs within a warranty period
10.3.Services connected with education
10.4.Work on property10.4.1.Work on immoveable property10.4.2.Work on immoveable property used as a dwelling10.4.3.Work on moveable property other than code 3
10.5.Purchase or hiring of property10.5.1.Purchase or hiring of immoveable property10.5.2.Purchase or hiring of immoveable property used as a dwelling, or for recreational or leisure use.10.5.3.Purchase or hiring of moveable property connected with or used in immoveable property used as a dwelling, or for recreational or leisure use.10.5.4.Purchase or hiring of moveable property other than code 2
10.6.Provision of water, gas or electricity through a distribution network
10.7.Gifts of a small value
10.8.Office expenses
10.9.Participation in fairs and seminars, education or training10.9.1.Fairs10.9.2.Seminars10.9.3.Education10.9.4.Training
10.10.Flat rate additions on livestock and agricultural produce
10.11.Expenditure on postage of mail to countries outside the EU
10.12.Expenditure on fax and phone in connection with accommodation
10.13.Goods and services acquired by a travel organiser for the direct benefit of the traveller
10.14.Goods purchased for resale other than 1.6
10.15.services purchased for resale other than 6.6 and 7.4
10.16.Work on property10.16.1.Work on immoveable property used as a residence, recreational or leisure facility10.16.2.Work on immoveable property other than 10.16.110.16.3.Work on moveable property connected with or use of an immoveable property in 10.16.110.16.4.Work on moveable property other than 10.16.3
10.17.Expenditure on property10.17.1.Expenditure on immoveable property used as a dwelling, or for recreational or leisure use.10.17.2.Expenditure on immoveable property other than 10.17.1
ANNEX IVModel for the communication from the Member States to the Commission referred to in Article 49(3) of Regulation (EU) No 904/2010Member State:Year:
Part A:Statistics per Member State:
Articles 7-12Article 15Article 16Article 25
Box12345678910111213
Requests for information receivedRequests for information sentLate + outstanding repliesReplies received within 1 monthNotifications under Article 12 receivedSpontaneous information receivedSpontaneous information sentIncoming requests for feedbackFeedback sentOutgoing requests for feedbackFeedback receivedRequest for administrative notification receivedRequest for administrative notification sent
AT
BE
BG
CY
CZ
DE
DK
EE
EL
ES
FI
FR
HR
GB
HU
IE
IT
LT
LU
LV
MT
NL
PL
PT
RO
SE
SI
SK
Total
Part B:Other global statistics:Statistics on tradersStatistics on controls and enquiriesStatistics on automatic exchange of information without request (recast Commission Regulation (EU) No 79/2012)Optional boxes (free text)
14Number of traders that have declared intra-Community acquisitions during the calendar year
15Number of traders that have declared intra-Community sales of goods and/or services during the calendar year
16Number of times Article 28 of Regulation (EU) No 904/2010 (Presence in administrative offices and participation in administrative enquiries in other Member States) has been used
17Number of simultaneous controls which the Member State has initiated (Articles 29 and 30 of Regulation (EU) No 904/2010)
18Number of simultaneous controls in which the Member State has participated (Articles 29 and 30 of Regulation (EU) No 904/2010)
19Quantity of VAT identification numbers allocated to taxable persons who are not established in your Member State (Article 3(1)a of Regulation (EU) No 79/2012)
20Volumes of information on new means of transport (Article 3(2) of Regulation (EU) No 79/2012) forwarded to other Member States
21Any other (automatic) exchange of information not covered in previous boxes.
22Benefits and/or results of administrative cooperation.
ANNEX VRepealed RegulationsCommission Regulation (EC) No 1925/2004(OJ L 331, 5.11.2004, p. 13)Commission Regulation (EC) No 1792/2006(OJ L 362, 20.12.2006, p. 1)Commission Regulation (EC) No 1174/2009(OJ L 314, 1.12.2009, p. 50)ANNEX VI
Correlation Table
Regulation (EC) No 1925/2004Regulation (EC) No 1174/2009This Regulation
Article 1Article 1
Article 2—
Points (1) and (2) of Article 3Article 2(1) and (2)
Points (3), (4) and (5) of Article 3—
Article 4(1) and (2)Article 3(1) and (2)
Article 4(3), (4) and (5)—
The first paragraph of Article 5Article 4
The second paragraph of Article 5—
Article 6Articles 5
Article 7Article 6
Article 8—
Article 9Article 11
Article 10Article 12
Article 11Article 14
AnnexAnnex IV
Article 1Article 8
Article 2Article 9
Article 3Article 10
AnnexAnnex III
ANNEX VIICommon data-set and technical details for the storage of and automated access to customs informationThe table sets out which piece of information referred to in Article 17(1)(f) of Regulation (EU) No 904/2010 corresponds to which data element exchanged through the electronic system referred to in Article 56(1) of Implementing Regulation (EU) 2015/2447.
When Union code entered for data element No 4/3 (Calculation of Taxes – Tax type) is B00.
Piece of information referred to in Article 17(1)(f) of Regulation (EU) No 904/2010Data element order number provided for in Implementing Regulation (EU) 2015/2447Data element name and additional information provided for in Implementing Regulation (EU) 2015/2447
VAT identification number of the importer in the country of importation3/40 FR1Additional fiscal references identification No (Party: Importer)
VAT identification number of the tax representative of the importer in the country of importation3/40 FR3Additional fiscal references identification No (Party: Tax Representative)
VAT identification number of the customer in another Member State3/40 FR2Additional fiscal references identification No (Party: Customer)
Country of origin5/15 or 5/16Country of origin or Country of preferential origin
Country of destination5/8Country of destination
Commodity code6/14Commodity code — Combined nomenclature code.
Total amount4/4 B00Tax base
Item price8/6Statistical value
Net weight6/1Net mass (kg)
The currency of the information stored in the electronic system referred to in Article 56(1) of Implementing Regulation (EU) 2015/2447 is euro. The exchange rate between the currency of the Member State of importation and euro will be provided by the system automatically.ANNEX VIIICommon data-set and technical details for automated enquiry of vehicle registration data1.OBLIGATIONEach data element reported under section 4 of this Annex shall be communicated when the information is available in a Member State's national vehicle register.2.VEHICLE/OWNER/HOLDER SEARCHThere are five different ways to search for vehicle registration data:(1)by Chassis Number (VIN), Reference Date and Time (optional),(2)by Licence Plate Number, Vehicle Chassis Number (VIN) (optional), Reference Date and Time (optional),(3)by Vehicle Holder, date of birth (optional), Reference Date and Time (optional),(4)by Vehicle Owner, date of birth (optional), Reference Date and Time (optional),(5)by VAT number of the holder/owner of the vehicle, Reference Date and Time (optional).Without prejudice to the obligation set out in section 1 of this Annex, the Member States may decide not to make all these search modes available if, in the case of outgoing requests, they deem that one or more of them do not meet their Eurofisc liaison officials' needs or, in the case of incoming requests, the information requested is not available in that Member State's national vehicle register.3.TYPES OF QUERIESBased on the data set defined in section 4 of this Annex, and the type of search provided for in section 2, seven different types of queries can be submitted:(1)Vehicle-owner/holder inquiry:Requesting a limited set of vehicle information plus the owner and/or holder of the vehicle based on the country-code and Licence Plate Number or Vehicle Chassis Number (VIN), and reference date/time. In case the inquiry is made by Vehicle Chassis Number, it is possible to broadcast the request to several or all connected countries.(2)Extended vehicle-owner/holder inquiry:Requesting an extended set of technical vehicle data, registration data and the owner and holder of the vehicle based on the country-code and Licence Plate Number or Vehicle Chassis Number (VIN), and reference date/time. In case the inquiry is made by VIN, it is possible to broadcast the request to several or all connected countries.(3)Vehicle-owner/holder history inquiry:Requesting the list of all past owners/holders of a vehicle whichever the countries where the vehicle was previously registered by the provision of a Vehicle Chassis Number (VIN), without a reference date/time. It is possible to broadcast the request to several or all connected countries.(4)Vehicles by owner/holder Inquiry:Requesting all vehicles, with a limited set of identifying data, registered on the name of a given natural person based on the first name, last name, date of birth (optional) or ID (optional) of the owner/holder or of a given legal person based on the company's registration name.(5)Vehicle by VAT number inquiry:Requesting all vehicles, with a limited set of identifying data, registered on the name of a given natural person or a given legal person based on the VAT number.(6)A batch version of the abovementioned queries 1, 2, 3, 4, and 5 containing several cases. A batch will always be sent to one specific country(7)A hit/no hit inquiry containing several Vehicle Chassis Number (VINs) sent out to several countries. In reply, the requesting Member State will receive a series of tables (a table per responding Member State) with an indication of which VINs were found/not found. This function will only be available in batch mode.Normally, the actual Date and Time is used to make a query, but it is possible to conduct a search with a Reference Date and Time in the past. When a query is made with a Reference Date and Time in the past and historical information is not available in the register of the specific Member State because no such information is registered at all, the actual information can be returned with an indication that the information is actual informationWithout prejudice to the obligation set out in section 1 of this Annex, the Member States may decide not to make all these query modes available if, in the case of outgoing requests, they deem that one or more of them do not meet their Eurofisc liaison officials' needs or, in the case of incoming requests, the information requested is not available in that Member State's national vehicle register.4.DATA SET
Data relating to the holder of the vehicleData relating to the owner of the vehicleData relating to vehicles
Registration holder's (company) nameseparate fields will be used for surname, infixes, titles, etc., and the name in printable format will be communicated
First nameseparate fields for first name(s) and initials will be used, and the name in printable format will be communicated
Addressseparate fields will be used for Street, House number and Annex, Zip code, Place of residence, Country of residence, etc., and the Address in printable format will be communicated
Date of birth
Legal entityindividual, association, company, firm, etc.
ID numberan identifier that uniquely identifies the person or the company.
Type of ID numberthe type of ID Number (e.g. passport number).
VAT number
Start date holdershipstart date of the holdership of the car. This date will often be the same as printed under (I) on the registration certificate of the vehicle
End date holdershipend data of the holdership of the car
Owner's (company) nameseparate fields will be used for surname, infixes, titles, etc., and the name in printable format will be communicated
First nameseparate fields for first name(s) and initials will be used, and the name in printable format will be communicated
Addressseparate fields will be used for Street, House number and Annex, Zip code, Place of residence, Country of residence, etc., and the Address in printable format will be communicated
Date of birth
Legal entityindividual, association, company, firm, etc.
ID numberan identifier that uniquely identifies the person or the company.
Type of ID numberthe type of ID Number (e.g. passport number).
VAT number
Start date ownershipstart date of the ownership of the car. This date will often be the same as printed under (I) on the registration certificate of the vehicle
End date ownershipend date of the ownership of the car
Licence Plate number
Chassis number/VIN
Country of registration
Make(D.1) e.g. Ford, Opel, Renault, etc.
Commercial type of vehicle(D.3) e.g. Focus, Astra, Megane
Nature of the vehicle/EU category codee.g. moped, motorbike, car, etc.
Colour
Mileage
MassMass of the vehicle in service
Date of first registrationdate of first registration of the vehicle somewhere in the world
Start date (actual) registrationdate of the registration to which the specific certificate of the vehicle refers
End date registrationend date of the registration to which the specific certificate of the vehicle refers. It is possible that this date indicates the period of validity as printed on the document if not unlimited (document abbreviation = H).
StatusScrapped, stolen, exported, etc.
Start date status
End date Status