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) 2020/21of 14 January 2020amending 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 taxCommission Implementing Regulation (EU) 2020/1318of 22 September 2020amending Implementing Regulations (EU) 2020/21 and (EU) No 2020/194 as regards the dates of application in response to the COVID‐19 pandemic, 32020R002132020R1318, January 15, 2020
- Commission Implementing Regulation (EU) 2020/1318of 22 September 2020amending Implementing Regulations (EU) 2020/21 and (EU) No 2020/194 as regards the dates of application in response to the COVID‐19 pandemic, 32020R1318, September 23, 2020
- Commission Implementing Regulation (EU) 2021/1218of 26 July 2021amending Implementing Regulation (EU) No 79/2012 as regards the storage of and automated access to the information on the VAT exempted importations under the import scheme, 32021R1218, July 27, 2021
- Commission Implementing Regulation (EU) 2023/2184of 16 October 2023amending Implementing Regulation (EU) No 79/2012 as regards statistical data that Member States are to communicate to the Commission, 32023R2184, October 17, 2023
(1) information on non-established traders; (2) information on new means of transport.
(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.
(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.
(a) the Master Reference Number; and (b) the customs declaration acceptance date.
(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.
(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.
(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 July 2021 , the tax rates applicable to supplies of goods and services in accordance with the special schemes provided for in Chapter 6 of Title XII of Directive 2006/112/EC referred to in the second paragraph of Article 47g of Regulation (EU) No 904/2010.
| Articles 7–12 | |||||||||||||
|---|---|---|---|---|---|---|---|---|---|---|---|---|---|
| Box | 1 | 1a | 2 | 2a | 2b | 2c | 2d | 2e | 2f | 2g | 3 | 4 | 5 |
| Requests for information received ( | Requests for information received that have been refused ( | Requests for information sent ( | Requests for information sent that have been refused ( | Requests for information received for Union scheme (C24 or C38) ( | Requests for information received for import scheme (C24) ( | Requests for information received for non-Union scheme (C38) ( | Requests for information sent for Union scheme (C24 or C38) ( | Requests for information sent for import scheme (C24) ( | Requests for information sent for non-Union scheme (C38) ( | Late + outstanding replies | Replies received within 1 month | Notifications under Article 12 received | |
| 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 | |||||||||||||
| XI | |||||||||||||
| Total | |||||||||||||
| Article 15 | Article 16 | Article 25 | ||||||
|---|---|---|---|---|---|---|---|---|
| Box | 6 | 7 | 8 | 9 | 10 | 11 | 12 | 13 |
| Spontaneous information received | Spontaneous information sent | Incoming requests for feedback | Feedback sent | Outgoing requests for feedback | Feedback received | Request for administrative notification received | Request 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 | ||||||||
| XI | ||||||||
| Total | ||||||||
| Article 47i | |||||||||
|---|---|---|---|---|---|---|---|---|---|
| Box | 13a | 13b | 13c | 13d | 13e | 13f | 13g | 13h | 13i |
| Requests for records received ( | Requests for records sent ( | Late + outstanding replies ( | Requests for records received for Union scheme (C24 or C38) ( | Requests for records received for import scheme (C24) ( | Requests for records received for non-Union scheme (C38) ( | Requests for records sent for Union scheme (C24 or C38) ( | Requests for records sent for import scheme (C24) ( | Requests for records sent for non-Union scheme (C38) ( | |
| 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 | |||||||||
| XI | |||||||||
| Total | |||||||||
| 14 | Number of traders that have declared intra-Community acquisitions during the calendar year |
| 15 | Number of traders that have declared intra-Community sales of goods and/or services during the calendar year |
| 15a | Total amounts, in national currency, of declared intra-Community sales of goods and/or services during the calendar year |
| 16 | Number of times Article 28(1) and (2) of Regulation (EU) No 904/2010 (Presence in administrative offices and participation in administrative enquiries in other Member States) has been used as requested Member State |
| 16a | Number of times Article 28(2a) of Regulation (EU) No 904/2010 (administrative enquiries carried out jointly) has been used as requested Member State |
| 16b | Number of times Article 28(1) and (2) of Regulation (EU) No 904/2010 (Presence in administrative offices and participation in administrative enquiries in other Member States) has been used as requesting Member State |
| 16c | Number of times Article 28(2a) of Regulation (EU) No 904/2010 (administrative enquiries carried out jointly) has been used as requesting Member State |
| 16d | Number of times Article 7(4a) of Regulation (EU) No 904/2010 has been used as requested Member State |
| 16e | Number of times Article 7(4a) of Regulation (EU) No 904/2010 has been used as requesting Member State |
| 16f | Number of late replies received for administrative enquiries under Article 7(4a) of Regulation (EU) No 904/2010 which the Member State has requested |
| 17 | Number of simultaneous controls which the Member State/Northern Ireland has initiated (Articles 29 and 30 of Regulation (EU) No 904/2010) |
| 18 | Number of simultaneous controls in which the Member State/Northern Ireland has participated (Articles 29 and 30 of Regulation (EU) No 904/2010) |
| 18a | Number of times the Member State has informed other Member States of an enquiry pursuant to Article 47j(1) or (2) of Regulation (EU) No 904/2010 |
| 18b | Number of times the Member State has consulted other Member States on the need for an enquiry pursuant to Article 47j(2) of Regulation (EU) No 904/2010 |
| 19 | Quantity of VAT identification numbers allocated to taxable persons who are not established in your Member State/Northern Ireland (Article 3(1), point (a) of Implementing Regulation (EU) No 79/2012) |
| 20 | Volumes of information on new means of transport (Article 3(2) of Implementing Regulation (EU) No 79/2012) forwarded to other Member States/Northern Ireland |
| 21 | Any other (automatic) exchange of information not covered in previous boxes |
| 22 | Benefits and/or results of administrative cooperation. |
| 23 | Number of automated searches made per Member State and per service |
| 24 | Number of replies received per Member State and per service |
| 25 | Number of replies/no replies provided per Member State |
| 26 | Cooperation between Eurofisc and Europol. Number of Eurofisc requests for information |
| 27 | Cooperation between Eurofisc and OLAF. Number of Eurofisc requests for information |
| 28 | Number of fraudsters identified |
| 29 | Number of missing trader fraud cases identified |
| 30 | Amount of fraudulent or suspicious transactions uncovered (in EUR) |
| 31 | Number of suspicious fraudsters deregistered for VAT |
| 32 | Number of networks of trading companies considered at high-risk of fraud |
| 33 | Number of companies linked to fraudulent activities in the EU |
| Statistics per Member State of refund | ||||||||||||
|---|---|---|---|---|---|---|---|---|---|---|---|---|
| 1 | 2 | 3 | 4 | 5 | 6 | 7 | 8 | 9 | 10 | 11 | 12 | |
| Claims awaiting a decision at start of year | Refund claims received | Claims paid within deadlines | Value (EUR) of claims paid within deadlines | Claims queried | Value (EUR) of claims queried | Claims paid outside deadlines | Value (EUR) of claims paid outside deadlines | Claims rejected | Value (EUR) of claims rejected | Claims awaiting a decision at end of year | Value (EUR) of claims awaiting decision at the end of the year | |
| Total EU | ||||||||||||
| XI | ||||||||||||
(a) Registration data to be provided as Member State of identification: The total number of registered traders as at 31 December of the relevant calendar year. Total number of new registrations during the relevant calendar year based on the effective commencement date. Total number of exclusions during the relevant calendar year based on the effective date of exclusion. Total number of Electronic interfaces (acting as deemed supplier) registered in the schemes as at 31 December of the relevant year, where available. Total number of VAT groups registered in the schemes as at 31 December of the relevant year. Union Scheme Non-Union scheme Import scheme Intermediaries Total number of registered traders as at 31 December of the relevant year Total number of new registrations during the relevant calendar year Total number of exclusions during the relevant calendar year Total number of Electronic interfaces (acting as deemed supplier) registered in the schemes as at 31 December of the relevant year N/A If available N/A Total number of VAT groups registered in the schemes as at 31 December of the relevant year N/A N/A N/A
(b) Exclusion code: For each special scheme, along with intermediaries (where relevant), please provide details of the number of times an exclusion code has been used as a Member State of identification for the relevant calendar year based on the effective date of exclusion (data in numeric format, no decimals, no separators, e.g. 12345; for nil values use 0). Union Scheme Non-Union Scheme Import Scheme Intermediary code (1)
N/A code (2)
code (3)
code (4)
code (5)
code (6)
code (1) The taxable person or the intermediary acting on his behalf notified the MSI that the taxable person no longer carries out supplies of services and/or goods covered by the Special Scheme. code (2) MSI assumes that the taxable activities of the taxable person covered by the special scheme have ceased OR the intermediary has not acted as an intermediary for any taxable person for a period of 2 consecutive quarters (for intermediary related data please provide information under the intermediary column). code (3) The taxable person no longer meets the conditions necessary for the use of the special scheme OR the intermediary no longer meets the conditions to act as such (for intermediary related data please provide information under the intermediary column). code (4) The taxable person persistently fails to comply with the rules of the special scheme OR the intermediary persistently fails to comply with the rules for the Import Scheme (for intermediary related data please provide information under the intermediary column). code (5) The taxable person or the intermediary acting on his behalf has requested to voluntarily leave the scheme OR the intermediary has requested to voluntarily cease to act as an intermediary (for intermediary related data please provide information under the intermediary column). code (6) The taxable person or the intermediary has requested to be identified in a new MSI (for intermediary related data please provide information under the intermediary column).
(a) VAT amount declared in OSS/IOSS VAT return For the Union scheme and the non-Union scheme: Please provide details of the amount of VAT (in euro) declared in the VAT return for Q1 to Q4 (inclusive) of the relevant calendar year. In this amount, please include corrections (if any) that were made to those returns covered by this reporting period (Q1–Q4).(i) As Member State of identification broken down by Member State of consumption (along with Northern Ireland for the Union scheme). (ii) As Member State of consumption broken down by Member State of identification (along with Northern Ireland for the Union scheme). Note: Data to be provided in numeric format, rounded to the nearest euro with no decimals, no separators, e.g. 10023452; for nil values use 0.
For the import scheme: Please provide details of the amount of VAT (in euro) declared in the VAT return for January to December (inclusive) of the relevant calendar year. In this amount, please include corrections (if any) that were made to those returns covered by this reporting period (January to December). (i) As Member State of identification broken down by Member State of consumption (along with Northern Ireland). (ii) As Member State of consumption broken down by Member State of identification (along with Northern Ireland). Note: Data to be provided in numeric format, rounded to the nearest euro with no decimals, no separators, e.g. 10023452; for nil values use 0. Data concerning Northern Ireland to be provided only for the Union scheme and the Import scheme, but not for the non-Union scheme. (i) As Member State of identification broken down by Member State of consumption
(ii) As Member State of consumption broken down by Member State of identification
Union Scheme Non-Union Scheme Import Scheme Union Scheme Non-Union Scheme Import Scheme AT BE BG CY CZ DE DK EE EL ES FI FR HR HU IE IT LT LU LV MT NL PL PT RO SE SI SK XI N/A N/A Total
(b) Please provide details of the global taxable amount as MS of identification declared in the IOSS VAT return for the relevant calendar year: Note: Data to be provided in numeric format, rounded to the nearest euro with no decimals, no separators, e.g. 10023452; for nil values use 0. Annual global taxable amount (in euro) (c) Use of the correction mechanism: Please provide, for the relevant calendar year the number of VAT returns that contained a correction. Union Scheme Non-Union Scheme Import Scheme Number of corrections
(a) VAT amount paid in OSS/IOSS schemes. (i) The total OSS/IOSS VAT amounts for the relevant calendar year sent by you as Member State of identification to the Member States of consumption (breakdown per Member State of consumption). Please provide details in euro for January to December (inclusive) of the relevant calendar year. Note: Data to be provided in numeric format, rounded to the nearest euro with no decimals, no separators, e.g. 10023452; for nil values use 0. (ii) The total OSS/IOSS VAT amounts for the relevant calendar year received by you as Member State of consumption (breakdown per Member State of identification). Please provide details in euro for January to December (inclusive) of the relevant calendar year. Note: Data to be provided in numeric format, rounded to the nearest euro with no decimals, no separators, e.g. 10023452; for nil values use 0. Data concerning Northern Ireland must be provided only for the Union scheme and the import scheme, but not for the non-Union scheme. (i) OSS/IOSS VAT amounts sent as Member State of identification to the Member States of consumption
(ii) OSS/IOSS VAT amounts received as Member State of consumption
Union Scheme Non-Union Scheme Import Scheme Union Scheme Non-Union Scheme Import Scheme AT BE BG CY CZ DE DK EE EL ES FI FR HR HU IE IT LT LU LV MT NL PL PT RO SE SI SK XI N/A N/A Total
(b) The total number of reimbursements for the relevant calendar year. Note: Data to be provided in numeric format; for nil values use 0. Union Scheme Non-Union Scheme Import Scheme Number of reimbursements (c) The number of VAT return/payment reminders for the relevant calendar year as Member State of identification (MSID) and number of payment reminders as Member State of consumption (MSCON). Please provide details of VAT return and VAT payment reminders relating to January to December for the relevant year. Union Scheme Non-Union Scheme Import Scheme VAT return reminders as MSID Payment reminders as MSID Payment reminders as MSCON
Commission 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 )
| Regulation (EC) No 1925/2004 | Regulation (EC) No 1174/2009 | This Regulation |
|---|---|---|
| Article 1 | Article 1 | |
| Article 2 | — | |
| Points (1) and (2) of Article 3 | Article 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 5 | Article 4 | |
| The second paragraph of Article 5 | — | |
| Article 6 | Articles 5 | |
| Article 7 | Article 6 | |
| Article 8 | — | |
| Article 9 | Article 11 | |
| Article 10 | Article 12 | |
| Article 11 | Article 14 | |
| Annex | Annex IV | |
| Article 1 | Article 8 | |
| Article 2 | Article 9 | |
| Article 3 | Article 10 | |
| Annex | Annex III |
| Piece of information referred to in Article 17(1)(f) of Regulation (EU) No 904/2010 | Data element order number provided for in Implementing Regulation (EU) 2015/2447 | Data element name and additional information provided for in Implementing Regulation (EU) 2015/2447 |
|---|---|---|
| VAT identification number of the importer in the country of importation | 3/40 FR1 | Additional fiscal references identification No (Party: Importer) |
| VAT identification number of the tax representative of the importer in the country of importation | 3/40 FR3 | Additional fiscal references identification No (Party: Tax Representative) |
| VAT identification number of the customer in another Member State | 3/40 FR2 | Additional fiscal references identification No (Party: Customer) |
| Country of origin | 5/15 or 5/16 | Country of origin or Country of preferential origin |
| Country of destination | 5/8 | Country of destination |
| Commodity code | 6/14 | Commodity code — Combined nomenclature code. |
| Total amount | 4/4 B00 | Tax base |
| Item price | 8/6 | Statistical value |
| Net weight | 6/1 | Net mass (kg) |
(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).
(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.
| Registration holder's (company) name | separate fields will be used for surname, infixes, titles, etc., and the name in printable format will be communicated |
| First name | separate fields for first name(s) and initials will be used, and the name in printable format will be communicated |
| Address | separate 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 entity | individual, association, company, firm, etc. |
| ID number | an identifier that uniquely identifies the person or the company. |
| Type of ID number | the type of ID Number (e.g. passport number). |
| VAT number | |
| Start date holdership | start 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 holdership | end data of the holdership of the car |
| Owner's (company) name | separate fields will be used for surname, infixes, titles, etc., and the name in printable format will be communicated |
| First name | separate fields for first name(s) and initials will be used, and the name in printable format will be communicated |
| Address | separate 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 entity | individual, association, company, firm, etc. |
| ID number | an identifier that uniquely identifies the person or the company. |
| Type of ID number | the type of ID Number (e.g. passport number). |
| VAT number | |
| Start date ownership | start 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 ownership | end 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 code | e.g. moped, motorbike, car, etc. |
| Colour | |
| Mileage | |
| Mass | Mass of the vehicle in service |
| Date of first registration | date of first registration of the vehicle somewhere in the world |
| Start date (actual) registration | date of the registration to which the specific certificate of the vehicle refers |
| End date registration | end 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). |
| Status | Scrapped, stolen, exported, etc. |
| Start date status | |
| End date Status |
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