Article 1Implementing Regulation (EU) 2020/194 is amended as follows:(1)the following Articles 6a, 6b and 6c are inserted:

"Article 6aExchange of records held by taxable persons or their intermediaries1.The Member State of consumption shall request records held by a taxable person or intermediary pursuant to Articles 369, 369k and 369x of Directive 2006/112/EC from the Member State of identification using the standard form referred to in Article 1 of Commission Implementing Decision C(2019) 2866Commission Implementing Decision C(2019) 2866 laying down detailed rules for the application of Council Regulation (EU) No 904/2010 with regard to the standard forms, the automated enquiry of certain information and the service level agreement.";. The Member State of consumption shall transmit the standard form by electronic means via the CCN/CSI network.The Member State of consumption shall include the following information in the standard form:(a)a statement indicating that the request is made under Article 47i(1) of Regulation (EU) No 904/2010;(b)the name of the taxable person and the name of the intermediary if one is appointed;(c)the VAT identification number allocated by the Member State of identification to the taxable person or to the intermediary in respect of the taxable person represented by the intermediary;(d)the tax periods covered by the request;(e)the type of records requested.2.The Member State of identification shall transmit the records collected from the taxable person or the latter’s intermediary to the Member State of consumption by use of the form referred to in Article 1 of Implementing Decision C(2019) 2866. The standard form shall be transmitted electronically via the CCN/CSI network.3.The electronic message to be sent by the Member State of identification to the competent authorities of the other Member States pursuant to Article 47j(1) and (2) of Regulation (EU) No 904/2010 shall include the following information:(a)a statement indicating that the electronic message is sent under Article 47j(1) or (2) of Regulation (EU) No 904/2010;(b)the name of the taxable person and the name of the intermediary if one is appointed;(c)the VAT identification number allocated by the Member State of identification to the taxable person or to the intermediary in respect of the taxable person represented by the intermediary;(d)the tax periods covered by the intended administrative enquiry;(e)the scope of the intended administrative enquiry;(f)the date by which the competent authorities of the other Member States are to provide an answer to the electronic message.The Member State of identification shall send the electronic message to the other Member States by use of the CCN/CSI network.4.The Member State of consumption shall consult the Member State of identification pursuant to Article 47j(2) of Regulation (EU) No 904/2010 by means of the standard form referred to in Article 1 of Implementing Decision C(2019) 2866 and electronically via the CCN/CSI network. The Member State of consumption shall include the following information in that standard form:(a)the name of the taxable person and name of the intermediary if one is appointed;(b)the VAT identification number allocated by the Member State of identification to the taxable person or to the intermediary in respect of the taxable person represented by the intermediary;(c)the tax periods covered by the intended administrative enquiry;(d)the scope of the intended administrative enquiry.If the Member State of identification agrees to launch an administrative enquiry, that Member State shall inform the other Member States by way of the message referred to in paragraph 3.

Article 6bStandard form for submitting records held by the taxable person or his/her intermediary to the Member State of identificationThe standard form referred to in Article 47i(3) of Regulation (EU) No 904/2010 shall follow the structure set out in Annex IV to this Regulation.

Article 6cDesignation of a competent authority responsible for coordinating administrative enquiriesThe contact details of the competent authority responsible for coordinating in each Member State administrative enquiries in relation to taxable persons making use of one of the special schemes shall include the name, department, address, phone number and email address to be used to contact that competent authority.This information shall be made available to the other Member States and the Commission by use of the CCN/CSI network.

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Commission Implementing Decision C(2019) 2866 laying down detailed rules for the application of Council Regulation (EU) No 904/2010 with regard to the standard forms, the automated enquiry of certain information and the service level agreement.";(2)a new Annex IV, the text of which is set out in the Annex to this Regulation, is added.

Article 2This Regulation shall enter into force on the twentieth day following that of its publication in the Official Journal of the European Union.It shall apply from 1 July 2021.

This Regulation shall be binding in its entirety and directly applicable in all Member States.Done at Brussels, 9 June 2021.For the CommissionThe PresidentUrsula von der LeyenANNEX

ANNEX IVXML structure for the standard form that may be used by the taxpayer or his intermediary to submit records requested pursuant to Article 47i of Regulation (EU) No 904/2010This Annex sets out an XML structure for the standard form that taxpayers or their intermediaries may use to submit records requested pursuant to Article 47i of Regulation (EU) No 904/2010.This structure includes, for each field:(a)a field index, in order to indicate the hierarchy of each object/field;(b)an indicator "*" to identify if the field is mandatory or not. "**" means that a choice must be made between fields;(c)a field name;(d)technical notes, to explain exactly what should be filled in and how;(e)a format and a dimension to be validated on an XML Schema Definition (XSD) file;(f)when relevant, references to Article 63c of Council Implementing Regulation (EU) No 282/2011*.The proposed structure contains the following tables:(1)Header(2)MasterFiles(2.1)Customer(3)SourceDocuments(3.1)Transactions(3.2)MovementOfGoods1 –* HeaderThe table Header contains the general information relating to the taxpayer to whom the records refer.

FieldIndex	Re-qui-red	Field Name	Technical notes	Format and dimension to be validated on XSD file
1.1	*	SAF-OSSFileVersion	Identification of the SAF-OSS version being used.	String
1.2	*	SAF-OSSFileDateCreated	Date of production of SAF-OSS in the format YYYY-MM-DD.	Date
1.3	*	SAF-OSSFileCountry	Two-letter country code according to ISO 3166-1 alpha 2 standard. Example, CA for Canada.This field must be filled in with the taxable person’s country of origin code.	String-2
1.4	*	OSSVATRegistrationNumber	To be filled in with the VAT Registration Number assigned by the Member State of identification (MSI).	String-12
1.5	*	CompanyName	Official designation of the company’s or taxpayer’s name.	N/A
1.5.1	**	NameFree	The name in free format.	String
1.5.2	**	NameStruct		N/A
1.5.2.1		PrecedingTitle	Preceding title, for example "Her Excellency".	String
1.5.2.2		Title	The list of titles, for example "Mr.", "Ms.", "Doctor".If there is a need to make more than one reference, this element can be generated as many times as necessary.	String
1.5.2.3	*	FirstName	The first name.	String
1.5.2.4		MiddleName	The list of middle names.If there is a need to make more than one reference, this element can be generated as many times as necessary.	String
1.5.2.5		NamePrefix	The name prefix for example "von".	String
1.5.2.6	*	LastName	The last name/family name.	String
1.5.2.7		GenerationIdentifier	The list of generation identifiers, for example "Junior", "Senior".If there is a need to make more than one reference, this element can be generated as many times as necessary.	String
1.5.2.8		Suffix	The list of suffixes, for example, "PhD", "UOM".If there is a need to make more than one reference, this element can be generated as many times as necessary.	String
1.5.2.9		GeneralSuffix	A general suffix (for example, "Retired").	String
1.5.2.10		MaidenName	A prior surname, for example before marriage.	String
1.5.3		NameFree		String
1.6		BusinessName	Commercial designation of the taxable person.	String
1.7	*	StartDate	The StartDate element contains the date of the first day of the reporting period for this XML file in the format YYYY-MM-DD.	Date
1.8	*	EndDate	The EndDate element contains the date of the last day of the reporting period for this XML file in the format YYYY-MM-DD.	Date
1.9	*	CurrencyCode	Identifies the standard currency to be used in the monetary type fields, which is "EUR".	String-3
1.10		DataLocation	To be filled in with the identification of the service provider on which the data is kept and/or the identification of the third party that issues documents on behalf of the taxable person.If there is a need to make more than one reference, this element can be generated as many times as necessary.	N/A
1.10.1		ProviderTaxID	To be filled in with the tax identification number/tax registration number of the service provider and/or the third party that issue(s) documents on behalf of the taxable person.	String
1.10.2		ProviderName	To be filled in with the name of the service provider and/or the third party that issue(s) documents on behalf of the taxable person.	String
1.10.3		Country	The field must be filled in according to norm ISO 3166-1-alpha-2.To be filled in with the country code where data is kept and/or the third party’s country of origin code.	String-2
1.11		HeaderComment	Additional comments.	String
1.12		Telephone	Country’s calling code must be populated in this field.If there is a need to make more than one reference, this element can be generated as many times as necessary.	String-20
1.13		Email	If there is a need to make more than one reference, this element can be generated as many times as necessary.	String
1.14		Website		String

2 –* MasterFiles2.1CustomerThe table Customer contains a list of customers.

FieldIndex	Re-qui-red	Field Name	Technical notes	Format and Dimension to be validated on XSD file	Article 63c
2.1.1	*	CustomerID	The list of clients shall not include more than one registration with the same CustomerID.	String
2.1.2		CustomerTaxID	To be filled in with the tax identification number/tax registration number, if known.	String
2.1.3		TaxCountryID	To be filled in with the two-letter country code according to ISO 3166-1 alpha 2 standard of the country that provided the tax identification number/tax registration number.	String-2
2.1.4		CustomerName	To be filled in if requested and an invoice has been issued.	N/A	1(j)2(i)
2.1.4.1	*	NameType	Must be filled in with:"indiv" – Individual"alias" – Otherwise called"nick" – Nickname"aka" – Also known as"dba" – Doing business as"legal" – Legal name"atbirth" – At birth"unknown" – If unknown, fill in "unknown"	String
2.1.4.2	**	NameFree	The name in free format.	String
2.1.4.3	**	NameStruct		N/A
2.1.4.3.1		PrecedingTitle	Preceding title, for example "Her Excellency".	String
2.1.4.3.2		Title	The list of titles, for example "Mr.", "Ms.", "Doctor".If there is a need to make more than one reference, this element can be generated as many times as necessary.	String
2.1.4.3.3	*	FirstName	The first name.	String
2.1.4.3.4		MiddleName	The list of middle names.If there is a need to make more than one reference, this element can be generated as many times as necessary.	String
2.1.4.3.5		NamePrefix	The name prefix for example "von".	String
2.1.4.3.6	*	LastName	The last name/family name.	String
2.1.4.3.7		GenerationIdentifier	The list of generation identifiers, for example "Junior", "Senior".If there is a need to make more than one reference, this element can be generated as many times as necessary.	String
2.1.4.3.8		Suffix	The list of suffixes, for example, "PhD", UOM.If there is a need to make more than one reference, this element can be generated as many times as necessary.	String
2.1.4.3.9		GeneralSuffix	A general suffix (for example, "Retired").	String
2.1.4.3.10		MaidenName	A prior surname, for example before marriage.	String
2.1.4.4		NameFree		String
2.1.5		BillingAddress	If there is a need to make more than one reference, this element can be generated as many times as necessary.	N/A	1(j)2(i)
2.1.5.1	*	BillingAddressID	Unique key for each billing address.	Integer
2.1.5.2	**	AddressFree	The address in free format (this must include the postal code if available).The AddressFree, if present, must contain the address as it should appear on an envelope with each line separated by a carriage return character.If unknown, fill "Unknown"	String
2.1.5.3	**	AddressStruct		String
2.1.5.3.1		Street	The street name.	String
2.1.5.3.2		BuildingIdentifier	The identifier of the building on the street, typically a number.	String
2.1.5.3.3		SuiteIdentifier	The identifier of an office or similar part of a building.	String
2.1.5.3.4		FloorIdentifier	The identifier of a floor within a building.	String
2.1.5.3.5		DistrictName	The name of the district of the address.	String
2.1.5.3.6		POB	The post office box.	String
2.1.5.3.7		PostCode	The postal code (this must be provided if available).	String
2.1.5.3.8	*	City	If unknown, fill "Unknown"	String
2.1.5.3.9		CountrySubentity	A geographic area of the country larger than district or city, for example a county, department, Land, canton.	String
2.1.5.3.10		OtherLocalId	Some other component of the address.	String
2.1.5.4		AddressFree	The address in free format (this must include the postal code if available).The AddressFree, if present, must contain the address as it should appear on an envelope with each line separated by a carriage return character.	String
2.1.5.5	*	Country	If country is known, the field must be filled in according to norm ISO 3166-1-alpha-2.The two-letter country code of the address.If unknown, fill "ZZ"	String – 2
2.1.6		ShipToAddress	If there is a need to make more than one reference, this element can be generated as many times as necessary.To be filled in with the known different permanent places of delivery associated to the customer file. If a different place of delivery is mentioned in a transportation document or invoice which will not be in the customer file for future use, there is no need for it to be mentioned in this element.	N/A	1(a)1(k)2(a)2(j)
2.1.6.1	**	AddressFree	The address in free format (this must include the postal code if available).The AddressFree, if present, must contain the address as it should appear on an envelope with each line separated by a carriage return character.	String
2.1.6.2	**	AddressStruct		String
2.1.6.2.1		Street	The street name.	String
2.1.6.2.2		BuildingIdentifier	The identifier of the building on the street, typically a number.	String
2.1.6.2.3		SuiteIdentifier	The identifier of an office or similar part of a building.	String
2.1.6.2.4		FloorIdentifier	The identifier of a floor within a building.	String
2.1.6.2.5		DistrictName	The name of the district of the address.	String
2.1.6.2.6		POB	The post office box.	String
2.1.6.2.7		PostCode	The postal code (this must be provided if available).	String
2.1.6.2.8	*	City		String
2.1.6.2.9		CountrySubentity	A geographic area of the country larger than district or city, for example a county, department, Land, canton.	String
2.1.6.2.10		OtherLocalId	Some other component of the address.	String
2.1.6.3		AddressFree	The address in free format (this must include the postal code if available).The AddressFree, if present, must contain the address as it should appear on an envelope with each line separated by a carriage return character.	String
2.1.6.4	*	Country	The field must be filled in according to norm ISO 3166-1-alpha-2.The two letter country code of the address.	String-2
2.1.7		Telephone	Country’s calling code must be populated in this field.If there is a need to make more than one reference, this element can be generated as many times as necessary.	String-20
2.1.8		Email	If there is a need to make more than one reference, this element can be generated as many times as necessary.	String

3 –* SourceDocuments3.1 –TransactionsThe table Transactions contains a list of sales invoices/transactions. The cancelled documents/transactions should be shown, making it possible to verify the sequence of the documents’ numeration. Except for lines without fiscal relevance, namely technical descriptions, installation instructions and guarantee conditions, all document/transaction lines should be exported.

FieldIndex	Re-qui-red	Field Name	Technical notes	Format and Dimension to be validated on XSD file	Article 63c
3.1.1	*	NumberOfEntries	The field must contain the total number of transactions, including cancelled ones.	Integer
3.1.2	*	TotalDebit	The field must contain the control sum of the DebitAmount field, excluding any cancelled transactions.	Monetary
3.1.3	*	TotalCredit	The field must contain the control sum of the CreditAmount field, excluding any cancelled transactions.	Monetary
3.1.4		Transaction	Sales transactions/documents.	N/A
3.1.4.1	*	TransactionNo	Unique number of the transaction/document.	String	1(j)2(i)1(l)2(k)
3.1.4.2	*	DocumentStatus		N/A
3.1.4.2.1	*	TransactionStatus	The field must be filled in with:"N" – Normal;"C" – Cancelled document/transaction.	String-1
3.1.4.2.2	*	TransactionStatusDate	Date of the last recording of transaction status including hour, minute and second:YYYY-MM-DDThh:mm:ss ± hh:mm	Date and Time
3.1.4.2.3		Reason	Reason of transaction status change.	String
3.1.4.3		Period	To be filled in with the quarter of the taxation period:Q1.yyyy, Q2.yyyy, Q3.yyyy, Q4.yyyy.In the import regime fill in the month of the taxation period:M1.yyyy to M12.yyyy.	String-8
3.1.4.4	*	TransactionDate	Sale transaction’s issue date in the format YYYY-MM-DD.	Date
3.1.4.5	*	TransactionType	The field must be filled in with:"TR" – Sale transaction;"RT" – Return/credit transaction;"IN" – Invoice;	String-2
3.1.4.5	*	TransactionType	"DN" – Debit note;"CN" – Credit note.	String-2	1(l)2(k)1(e)2(e)
3.1.4.6	*	SystemEntryDate	Date of the last time the record was saved before its issuance and must include hour, minute and second:YYYY-MM-DDThh:mm:ss ± hh:mmDate of the transaction’s record to the second.	Date and time
3.1.4.7	*	BillingIndicators		N/A
3.1.4.7.1	*	PartyBillingIndicator	The field must be filled in with:0 – If it concerns transactions/invoices issued by the taxable person;1 – For transactions/invoices issued on behalf of the taxable person by a third party.	Integer
3.1.4.7.2	*	SourceBilling	Each unique key identifies a different invoicing programme where "0" identifies the transactions/invoices issued by the invoicing programme that generates the SAF-OSS. The remaining keys identify the transactions/invoices issued in other invoicing programmes which have been integrated into the invoicing programme that generates the SAF-OSS.	Integer
3.1.4.8	*	CustomerID	The unique key of the customers’ table [Customer] respecting the rule defined for CustomerID.	String
3.1.4.9		OSSScheme	To be filled in with:0 – non-Union scheme;1 – Union scheme;2 – import scheme;9 – Other sales [sales not made under the aforementioned schemes];	Integer
3.1.4.10		MSC	Information about the place of consumption.	N/A	1(a) 2(a)
3.1.4.10.1	*	Country	This field must be filled in according to norm ISO 3166-1-alpha-2.	String-2
3.1.4.10.2	*	CustomerLocation	To be filled in with all the evidence used in the decision-making process even if, in the end, only one has been used to determine the country of consumption.If there is a need to make more than one reference, this element can be generated as many times as necessary.	N/A
3.1.4.10.2.1	*	EvidenceforCustomerLocation	Must be filled in with:A – Billing address of the customerB – IP address or geolocation;C – Bank details;D – Mobile country codes or SIM card used by customer;E – Location of the fixed landline used for service;F – Other means;G – Place of delivery;H – Other payment services;I – ID card/passport.	String-1	1(k)
3.1.4.10.2.2	*	LocationEvidence	To be filled in with the evidence that made it possible to determine the country of consumption according to the field "EvidenceforCustomerLocation", e.g., IP Address, phone number with country calling code, International Bank Account Number (IBAN) or other payment service reference used, etc.When the billing address is used as evidence, this field must be filled in with one of the BillingAddressID’s unique keys from the Customer table.If the place of consumption is determined by the place of delivery, this field must be filled in with the string "Place of delivery" and the ShipToAddress element 3.1.4.10.3 must be filled in with the address.	String
3.1.4.10.2.3	*	LocationEvidenceIndicator	The field must be filled in with:0 – If the evidence is discarded during the decision-making process;1 – If the evidence is used during the decision-making process.	Integer
3.1.4.10.3		ShipToAddress	Information about the delivery place where goods or services have been made available for the client or anyone the client has assigned.	N/A	1(k) 2(j)
3.1.4.10.3.1	**	AddressFree	The address in free format (this must include the postal code if available).The AddressFree, if present, must contain the address as it should appear on an envelope with each line separated by a carriage return character.	String
3.1.4.10.3.2	**	AddressStruct		N/A
3.1.4.10.3.2.1		Street	The street name.	String
3.1.4.10.3.2.2		BuildingIdentifier	The identifier of the building on the street, typically a number.	String
3.1.4.10.3.2.3		SuiteIdentifier	The identifier of an office or similar part of a building.	String
3.1.4.10.3.2.4		FloorIdentifier	The identifier of a floor within a building.	String
3.1.4.10.3.2.5		DistrictName	The name of the district of the address.	String
3.1.4.10.3.2.6		POB	The post office box.	String
3.1.4.10.3.2.7		PostCode	The postal code (this must be provided if available).	String
3.1.4.10.3.2.8	*	City		String
3.1.4.10.3.2.9		CountrySubentity	A geographic area of the country larger than district or city, for example a county, department, Land, canton.	String
3.1.4.10.3.2.10		OtherLocalId	Some other component of the address.	String
3.1.4.10.3.3		AddressFree	The address in free format (this must include the postal code if available).The AddressFree, if present, must contain the address as it should appear on an envelope with each line separated by a carriage return character.	String
3.1.4.10.3.4	*	Country	The field must be filled in according to norm ISO 3166-1-alpha-2.The two-letter country code of the address.	String-2
3.1.4.10.4		ShipFromAddress	Information about the place of the shipping of the articles sold to the customer.	N/A	1(k) 2(j)
3.1.4.10.4.1	**	AddressFree	The address in free format (this must include the postal code if available).The AddressFree, if present, must contain the address as it should appear on an envelope with each line separated by a carriage return character.	String
3.1.4.10.4.2	**	AddressStruct		N/A
3.1.4.10.4.2.1		Street	The street name.	String
3.1.4.10.4.2.2		BuildingIdentifier	The identifier of the building on the street, typically a number.	String
3.1.4.10.4.2.3		SuiteIdentifier	The identifier of an office or similar part of a building.	String
3.1.4.10.4.2.4		FloorIdentifier	The identifier of a floor within a building.	String
3.1.4.10.4.2.5		DistrictName	The name of the district of the address.	String
3.1.4.10.4.2.6		POB	The post office box.	String
3.1.4.10.4.2.7		PostCode	The postal code (this must be provided if available).	String
3.1.4.10.4.2.8	*	City		String
3.1.4.10.4.2.9		CountrySubentity	A geographic area of the country larger than district or city, for example a county, department, Land, canton.	String
3.1.4.10.4.2.10		OtherLocalId	Some other component of the address.	String
3.1.4.10.4.3		AddressFree	The address in free format (this must include the postal code if available).The AddressFree, if present, must contain the address as it should appear on an envelope with each line separated by a carriage return character.	String
3.1.4.10.4.4	*	Country	The field must be filled in according to norm ISO 3166-1-alpha-2.The two letter country code of the address.	String-2
3.1.4.10.5		MovementEndTime	Date and time of the end of goods transport including hour, minute and second:YYYY-MM-DDThh:mm:ss ± hh:mm	Date and time
3.1.4.10.6		MovementStartTime	Date and time of the beginning of goods transport including hour, minute and second:YYYY-MM-DDThh:mm:ss ± hh:mm	Date and time
3.1.4.11	*	Line		N/A
3.1.4.11.1	*	LineNumber	Lines must be exported following the same order as in the original (and must be unique within the transaction).	Integer
3.1.4.11.2		MSC	Information about the place of consumption. This element must be filled in whenever the place of consumption differs in each line, otherwise it is possible to fill in solely the element 3.1.4.10 MSC.	N/A	1(a) 2(a)
3.1.4.11.2.1	*	Country	This field must be filled in according to norm ISO 3166-1-alpha-2.	String-2
3.1.4.11.2.2	*	CustomerLocation	To be filled in with all the evidence used in the decision-making process even if, in the end, only one has been used to determine the country of consumption.If there is a need to make more than one reference, this element can be generated as many times as necessary.	N/A
3.1.4.11.2.2.1	*	EvidenceforCustomerLocation	Must be filled in with:A – Billing address of the customer;B – IP address or geolocation;C – Bank details;D – Mobile country codes or SIM card used by customer;E – Location of the fixed landline used for service;F – Other means;G – Place of delivery;H – Other payment services;I – ID card/passport.	String-1	1(k)
3.1.4.11.2.2.2	*	LocationEvidence	To be filled in with the evidence that made possible to determine the country of consumption according to the field "EvidenceforCustomerLocation", e.g., IP Address, phone number with country calling code, International Bank Account Number (IBAN) or other payment service reference used, etc.When the billing address is used as evidence, this field must be filled in with one of the BillingAddressID’s unique keys from the Customer table.If the place of consumption is determined by the place of delivery, fill in with "Place of delivery" and the ShipToAddress element.	String
3.1.4.11.2.2.3	*	LocationEvidenceIndicator	The field must be filled in with:0 – If the evidence is discarded during the decision-making process;1 – If the evidence is used during the decision-making process.	Integer
3.1.4.11.2.3		ShipToAddress	Information about the delivery place where goods or services have been made available for the client or anyone the client has assigned.	N/A	1(k) 2(j)
3.1.4.11.2.3.1	**	AddressFree	The address in free format (this must include the postal code if available).The AddressFree, if present, must contain the address as it should appear on an envelope with each line separated by a carriage return character.	String
3.1.4.11.2.3.2	**	AddressStruct		N/A
3.1.4.11.2.3.2.1		Street	The street name.	String
3.1.4.11.2.3.2.2		BuildingIdentifier	The identifier of the building on the street, typically a number.	String
3.1.4.11.2.3.2.3		SuiteIdentifier	The identifier of an office or similar part of a building.	String
3.1.4.11.2.3.2.4		FloorIdentifier	The identifier of a floor within a building.	String
3.1.4.11.2.3.2.5		DistrictName	The name of the district of the address.	String
3.1.4.11.2.3.2.6		POB	The post office box.	String
3.1.4.11.2.3.2.7		PostCode	The postal code (this must be provided if available).	String
3.1.4.11.2.3.2.8	*	City		String
3.1.4.11.2.3.2.9		CountrySubentity	A geographic area of the country larger than district or city, for example a county, department, Land, canton.	String
3.1.4.11.2.3.2.10		OtherLocalId	Some other component of the address.	String
3.1.4.11.2.3.3		AddressFree	The address in free format (this must include the postal code if available).The AddressFree, if present, must contain the address as it should appear on an envelope with each line separated by a carriage return character.	String
3.1.4.11.2.3.4	*	Country	The field must be filled in according to norm ISO 3166-1-alpha-2.The two-letter country code of the address.	String-2
3.1.4.11.2.4		ShipFromAddress	Information about the place of the shipping of the articles sold to the customer.	N/A	1(k) 2(j)
3.1.4.11.2.4.1	**	AddressFree	The address in free format (this must include the postal code if available).The AddressFree, if present, must contain the address as it should appear on an envelope with each line separated by a carriage return character.	String
3.1.4.11.2.4.2	**	AddressStruct		N/A
3.1.4.11.2.4.2.1		Street	The street name.	String
3.1.4.11.2.4.2.2		BuildingIdentifier	The identifier of the building on the street, typically a number.	String
3.1.4.11.2.4.2.3		SuiteIdentifier	The identifier of an office or similar part of a building.	String
3.1.4.11.2.4.2.4		FloorIdentifier	The identifier of a floor within a building.	String
3.1.4.11.2.4.2.5		DistrictName	The name of the district of the address.	String
3.1.4.11.2.4.2.6		POB	The post office box.	String
3.1.4.11.2.4.2.7		PostCode	The postal code (this must be provided if available).	String
3.1.4.11.2.4.2.8	*	City		String
3.1.4.11.2.4.2.9		CountrySubentity	A geographic area of the country larger than district or city, for example a county, department, Land, canton.	String
3.1.4.11.2.4.2.10		OtherLocalId	Some other component of the address.	String
3.1.4.11.2.4.3		AddressFree	The address in free format (this must include the postal code if available).The AddressFree, if present, must contain the address as it should appear on an envelope with each line separated by a carriage return character.	String
3.1.4.11.2.4.4	*	Country	The field must be filled in according to norm ISO 3166-1-alpha-2.The two-letter country code of the address.	String-2
3.1.4.11.2.5		MovementEndTime	Date and time of the end of goods transport including hour, minute and second:YYYY-MM-DDThh:mm:ss ± hh:mm	Date and time
3.1.4.11.2.6		MovementStartTime	Date and time of the beginning of goods transport including hour, minute and second:YYYY-MM-DDThh:mm:ss ± hh:mm	Date and time
3.1.4.11.3		OrderReferences	To be filled in with the order number.If there is a need to make more than one reference, this element can be generated as many times as necessary.	N/A	2(l)
3.1.4.11.3.1	*	OriginatingON	To be filled in with the order/transaction number.	String
3.1.4.11.3.2		OrderDate	To be filled in with the order date in the format YYYY-MM-DD.	Date
3.1.4.11.4		DocumentReferences	If there is a need to make more than one reference, this element can be generated as many times as necessary.	N/A	2(m)
3.1.4.11.4.1	*	DocumentType	Must be filled in with:"DN" – Delivery note;"TG" – Transport guide (include here the global transport documents);"CN" – Consignment note;"RN" – Return note;"OT" – Other.	String-2
3.1.4.11.4.2	*	DocumentReference	To be filled in with the unique consignment number.	String
3.1.4.11.4.3		DocumentDate	To be filled in in the format YYYY-MM-DD.	Date
3.1.4.11.5	*	ProductCode	The unique code in the list of goods/services.	String	2(b)
3.1.4.11.6	*	ProductCategory	"BA" radio or television programmes transmitted or retransmitted over a radio or television network;"BB" radio or television programmes distributed via the internet or similar electronic network (IP streaming) if broadcast live or simultaneous to their being transmitted or retransmitted over a radio or television network;"TA" fixed and mobile telephone services for the transmission and switching of voice, data and video, including telephone services with an imaging component, otherwise known as videophone services;"TB" telephone services provided through the internet, including voice over internet Protocol (VoIP);"TC" voice mail, call waiting, call forwarding, caller identification, three-way calling and other call management services;"TD" paging services;"TE" audiotext services;"TF" facsimile, telegraph and telex;"TG" telephone helpdesk services by which assistance is provided to users in case of problems with their radio or television network, internet or similar electronic network;"TH" access to the internet, including the World Wide Web;"TI" private network connections providing telecommunications links for the exclusive use of the client;"TJ" private network connections providing telecommunications links for the exclusive use of the client;"TK" the onward supply of the audio and audiovisual output of a media service provider via communications networks by someone other than the media service provider;"SA" website supply, web-hosting, distance maintenance of programmes and equipment;"SB" supply of software and updating thereof;"SC" supply of images, text and information and making available of databases;"SD" supply of music, films and games, including games of chance and gambling games, and of political, cultural, artistic, sporting, scientific and entertainment broadcasts and events;"SE" supply of distance teaching;"GD" – goods;"OS" – other services;"TX" – other taxes besides VAT (e.g. environmental taxes);"OT" other (e.g. freights, insurances, etc.	String-2	1(b)
3.1.4.11.7		ClassificationCode	To be filled in with the Combined Nomenclature (CN) codes for goods or Classification of Products by Activity (CPA) codes for services.Examples:92029030 for CN code611051 for CPA code	String
3.1.4.11.8	*	Description	Description of the transaction/invoice line.	String	1(b) 2(b)
3.1.4.11.9	*	Quantity		Decimal	1(b) 2(b)
3.1.4.11.10	*	UnitOfMeasure		String
3.1.4.11.11	*	UnitPrice		Monetary
3.1.4.11.12	*	DateofSupply	Date of the dispatch of the goods or of the delivery of the service in the format YYYY-MM-DD.	Date	1(c) 2(c)
3.1.4.11.13		References	References to sales correction documents.	N/A	1(e) 2(e)
3.1.4.11.13.1.	*	Reference	In the case of credit or debit notes or equivalent transactions, reference to the invoice/transaction, through the unique identification of the invoice/transaction, if it exists in the respective systems.	String
3.1.4.11.13.2.		Reason	To be filled in with the credit or debit reason.	String
3.1.4.11.14	**	DebitAmount	Debit amount entry line in the sales account (issued credit notes).	Monetary	1(d) 1(e) 2(d) 2(e)
3.1.4.11.15	**	CreditAmount	Credit amount entry line in the sales account (issued transactions or invoices and debit notes).	Monetary	1(d) 1(e) 2(d) 2(e)
3.1.4.11.16	*	Tax		N/A	1(f) 2(f)
3.1.4.11.16.1	*	TaxCountryRegion	To be filled in with country or region of the tax. This field must be filled in with the norm ISO 3166-2.Example:"PT-20" Autonomous Region of the Azores.	String-5
3.1.4.11.16.2	*	TaxCode	VAT tax rate in MSC:"SPR" – Super reduced tax rate;"INT" – Intermediate tax rate;"RED" – Reduced tax rate;"STD" – Standard tax rate;"NS" – Non-subject to tax;"EXM" – Tax Exempt.	String
3.1.4.11.16.3	*	VAT Rate	It is required to fill in this field with the applicable a tax rate.	Decimal
3.1.4.11.17		SettlementAmount	Amount of line discount and proportional global discount.	Monetary	1(d) 1(e) 2(d) 2(e)
3.1.4.12	*	DocumentTotals		N/A
3.1.4.12.1	*	TaxPayable	Total amount of taxes.	Monetary	1(g) 2(g)
3.1.4.12.2	*	TaxableAmount	To be filled in with total of the document/transaction without taxes.This field must not include the amounts relating to taxes.	Monetary	1(d) 2(d)
3.1.4.12.3	*	GrossTotal	To be filled in with total of the document/transaction with taxes.	Monetary
3.1.4.12.4	*	Currency	Original currency used when issuing the transaction/invoice.	N/A	1(d) 1(g) 2(d) 2(g)
3.1.4.12.4.1	*	CurrencyCode	The field must be filled in according to norm ISO 4217.	String-3
3.1.4.12.4.2	*	CurrencyAmount	Gross Total in the original currency of the document/transaction.	Monetary
3.1.4.12.4.3	*	ExchangeRate	The exchange rate used in the conversion into EUR must be mentioned.	Decimal
3.1.4.12.5		Payment		N/A
3.1.4.12.5.1	*	PaymentType	Type of payment:"AP" – Advanced payment;"PP" – Partial payment;"TP" – Total payment.	String-2	1(i)
3.1.4.12.5.2	*	PaymentDate	To be filled in in the format YYYY-MM-DD.	Date	1(h) 2(h)
3.1.4.12.5.3	*	PaymentAmount		Monetary	1(h) 2(h)
3.1.4.12.5.4		PaymentMechanism	The field must be filled in with:"CD" – Cash on delivery;"CH" – Cheque;"DC" – Debit card;"CC" – Credit card;"BT" – Bank transfer (including direct debit);"GC" – Gift card/voucher;"PP" – E-money (E-wallet and E-money payments);"OT" – Other.	String-2

3.2 –MovementOfGoodsThe table MovementOfGoods contains a list of transportation documents and transactions. Cancelled transportation documents and transactions should be shown, making it possible to verify the sequence of the documents’ numeration. Except for lines without fiscal relevance, namely technical descriptions, installation instructions and guarantee conditions, all transportation document and transaction lines should be exported.

FieldIndex	Re-qui-red	Field Name	Technical notes	Format and Dimension to be validated on XSD file	Article 63c
3.2.1	*	NumberOfMovementLines	The field must contain the total number of transactions, including cancelled ones.	Integer
3.2.2	*	TotalQuantityIssued	The field must contain the control sum of the quantity field, excluding any cancelled transactions.	Decimal
3.2.3		StockMovement	Transport transactions/documents.	N/A
3.2.3.1	*	MovementNo	Unique number of the transaction/document.	String	2(m)
3.2.3.2	*	DocumentStatus		N/A
3.2.3.2.1	*	MovementStatus	The field must be filled in with:"N" – Normal;"C" – Cancelled document/transaction.	String-1
3.2.3.2.2	*	MovementStatusDate	Date of the last recording of transaction status including hour, minute and second:YYYY-MM-DDThh:mm:ss ± hh:mm	Date and Time
3.2.3.2.3		Reason	Reason of transaction status change.	String
3.2.3.3		Period	To be filled in with the quarter of the taxation period: Q1.yyyy, Q2.yyyy, Q3.yyyy, Q4.yyyy.In the import regime fill in the month of the taxation period: M1.yyyy to M12.yyyy.	String-8
3.2.3.4	*	MovementDate	Document/transaction’s issue date in the format YYYY-MM-DD.	Date
3.2.3.5	*	MovementType	Must be filled in with:"DN" – Delivery note;"TG" – Transport guide (include here the global transport documents);"CN" – Consignment note;"RN" – Return note;"OT" – Other.	String-2	1(l) 2(k)
3.2.3.6	*	SystemEntryDate	Date of the last time the record was saved before its issuance, must include hour, minute and second:YYYY-MM-DDThh:mm:ss ± hh:mm	Date and time
3.2.3.7	*	BillingIndicators		N/A
3.2.3.7.1	*	PartyBillingIndicator	The field must be filled in with:0 – If it concerns transactions/documents issued by the taxable person;1 – For transactions/documents issued on behalf of the taxable person by a third party.	Integer
3.2.3.7.2	*	SourceBilling	Each unique key identifies a different programme where "0" identifies the transactions/documents issued by the programme that generates the SAF-OSS. The remaining keys identify the transactions/documents issued in other programmes which have been integrated into the programme that generates the SAF-OSS.	Integer
3.2.3.8	*	CustomerID	The unique key of the customers’ table [Customer] respecting the rule defined for CustomerID.	String
3.2.3.9		OSSScheme	To be filled in with:1 – Union scheme;2 – import scheme;9 – Other movements of goods [Movement of goods not related to aforementioned schemes]	Integer
3.2.3.10		ShipToAddress	Information about the place where the transport ends and goods have been made available for the client or anyone the client has assigned.	N/A	1(a) 1(k) 2(a) 2(j)
3.2.3.10.1	**	AddressFree	The address in free format (this must include the postal code if available).The AddressFree, if present, must contain the address as it should appear on an envelope with each line separated by a carriage return character.	String
3.2.3.10.2	**	AddressStruct		N/A
3.2.3.10.2.1		Street	The street name.	String
3.2.3.10.2.2		BuildingIdentifier	The identifier of the building on the street, typically a number.	String
3.2.3.10.2.3		SuiteIdentifier	The identifier of an office or similar part of a building.	String
3.2.3.10.2.4		FloorIdentifier	The identifier of a floor within a building.	String
3.2.3.10.2.5		DistrictName	The name of the district of the address.	String
3.2.3.10.2.6		POB	The post office box.	String
3.2.3.10.2.7		PostCode	The postal code (this must be provided if available).	String
3.2.3.10.2.8	*	City		String
3.2.3.10.2.9		CountrySubentity	A geographic area of the country larger than district or city, for example a county, department, Land, canton.	String
3.2.3.10.2.10		OtherLocalId	Some other component of the address.	String
3.2.3.10.3		AddressFree	The address in free format (this must include the postal code if available).The AddressFree, if present, must contain the address as it should appear on an envelope with each line separated by a carriage return character.	String
3.2.3.10.4	*	Country	The field must be filled in according to norm ISO 3166-1-alpha-2.The two-letter country code of the address.	String-2
3.2.3.11		ShipFromAddress	Information about the place where the dispatch or the transport begins.	N/A	1(k) 2(j)
3.2.3.11.1	**	AddressFree	The address in free format (this must include the postal code if available).The AddressFree, if present, must contain the address, as it should appear on an envelope with each line separated by a carriage return character.	String
3.2.3.11.2	**	AddressStruct		N/A
3.2.3.11.2.1		Street	The street name.	String
3.2.3.11.2.2		BuildingIdentifier	The identifier of the building on the street, typically a number.	String
3.2.3.11.2.3		SuiteIdentifier	The identifier of an office or similar part of a building.	String
3.2.3.11.2.4		FloorIdentifier	The identifier of a floor within a building.	String
3.2.3.11.2.5		DistrictName	The name of the district of the address.	String
3.2.3.112.6		POB	The post office box.	String
3.2.3.11.2.7		PostCode	The postal code (this must be provided if available).	String
3.2.3.11.2.8	*	City		String
3.2.3.11.2.9		CountrySubentity	A geographic area of the country larger than district or city, for example a county, department, Land, canton.	String
3.2.3.11.2.10		OtherLocalId	Some other component of the address.	String
3.2.3.11.3		AddressFree	The address in free format (this must include the postal code if available).The AddressFree, if present, must contain the address as it should appear on an envelope with each line separated by a carriage return character.	String
3.2.3.11.4	*	Country	The field must be filled in according to norm ISO 3166-1-alpha-2The two-letter country code of the address.	String-2
3.2.3.12		MovementEndTime	Date and time of the end of goods transport including hour, minute and second:YYYY-MM-DDThh:mm:ss ± hh:mm	Date and time
3.2.3.13		MovementStartTime	Date and time of the beginning of goods transport including hour, minute and second:YYYY-MM-DDThh:mm:ss ± hh:mm	Date and time
3.2.3.14	*	Line		N/A
3.2.3.14.1	*	LineNumber	Lines must be exported following the same order as in the original (and must be unique within the transaction).	Integer
3.2.3.14.2		ShipToAddress	Information about the place where the transport ends and goods have been made available to the client or anyone the client has assigned.	N/A	1(k) 2(j)
3.2.3.14.2.1	**	AddressFree	The address in free format (this must include the postal code if available).The AddressFree, if present, must contain the address as it should appear on an envelope with each line separated by a carriage return character.	String
3.2.3.14.2.2	**	AddressStruct		N/A
3.2.3.14.2.2.1		Street	The street name.	String
3.2.3.14.2.2.2		BuildingIdentifier	The identifier of the building on the street, typically a number.	String
3.2.3.14.2.2.3		SuiteIdentifier	The identifier of an office or similar part of a building.	String
3.2.3.14.2.2.4		FloorIdentifier	The identifier of a floor within a building.	String
3.2.3.14.2.2.5		DistrictName	The name of the district of the address.	String
3.2.3.14.2.2.6		POB	The post office box.	String
3.2.3.14.2.2.7		PostCode	The postal code (this must be provided if available).	String
3.2.3.14.2.2.8	*	City		String
3.2.3.14.2.2.9		CountrySubentity	A geographic area of the country larger than district or city, for example a county, department, Land, canton.	String
3.2.3.14.2.2.10		OtherLocalId	Some other component of the address.	String
3.2.3.14.2.3		AddressFree	The address in free format (this must include the postal code if available).The AddressFree, if present, must contain the address as it should appear on an envelope with each line separated by a carriage return character.	String
3.2.3.14.2.4	*	Country	The field must be filled in according to norm ISO 3166-1-alpha-2The two-letter country code of the address.	String-2
3.2.3.14.3		ShipFromAddress	Information about the place where the dispatch or the transport begins.	N/A	1(k) 2(j)
3.2.3.14.3.1	**	AddressFree	The address in free format (this must include the postal code if available).The AddressFree, if present, must contain the address as it should appear on an envelope with each line separated by a carriage return character.	String
3.2.3.14.3.2	**	AddressStruct		N/A
3.2.3.14.3.2.1		Street	The street name.	String
3.2.3.14.3.2.2		BuildingIdentifier	The identifier of the building on the street, typically a number.	String
3.2.3.14.3.2.3		SuiteIdentifier	The identifier of an office or similar part of a building.	String
3.2.3.14.3.2.4		FloorIdentifier	The identifier of a floor within a building.	String
3.2.3.14.3.2.5		DistrictName	The name of the district of the address.	String
3.2.3.14.3.2.6		POB	The post office box.	String
3.2.3.14.3.2.7		PostCode	The postal code (this must be provided if available).	String
3.2.3.14.3.2.8	*	City		String
3.2.3.14.3.2.9		CountrySubentity	A geographic area of the country larger than district or city, for example a county, department, Land, canton.	String
3.2.3.14.3.2.10		OtherLocalId	Some other component of the address.	String
3.2.3.14.3.3		AddressFree	The address in free format (this must include the postal code if available).The AddressFree, if present, must contain the address as it should appear on an envelope with each line separated by a carriage return character.	String
3.2.3.14.3.4	*	Country	The field must be filled in according to norm ISO 3166-1-alpha-2The two-letter country code of the address.	String – 2
3.2.3.14.4		MovementEndTime	Date and time of the end of goods transport including hour, minute and second:YYYY-MM-DDThh:mm:ss ± hh:mm	Date and time
3.2.3.14.5		MovementStartTime	Date and time of the beginning of goods transport including hour, minute and second:YYYY-MM-DDThh:mm:ss ± hh:mm	Date and time
3.2.3.14.6		OrderReferences	To be filled in with the order number.If there is a need to make more than one reference, this element can be generated as many times as necessary.	N/A	2(l)
3.2.3.14.6.1	*	OriginatingON	To be filled in with the order/transaction number.	String
3.2.3.14.6.2		OrderDate	To be filled in with the order date in the format YYYY-MM-DD.	Date
3.2.3.14.7	*	ProductCode	The unique code in the list of goods.	String	1(b) 2(b)
3.2.3.14.8	*	ProductCategory	Must be filled in with:"GD" – goods"TX" – other taxes besides VAT (e.g. environmental taxes)"OT" – other (e.g. freights, insurances, etc.)	String-2
3.2.3.14.9		ClassificationCode	To be filled in with the CN codes for goods (CPA codes for services, if mentioned)	String
3.2.3.14.10	*	Description	Description of the transaction/document line.	String	1(b) 2(b)
3.2.3.14.11	*	Quantity		Decimal	1(b) 2(b)
3.2.3.14.12	*	UnitOfMeasure		String
3.2.3.14.13	*	UnitPrice	When not valued in the database, must be filled in with "0.00".	Monetary
3.2.3.14.14	*	DateofSupply	Date of the dispatch of the goods in the format YYYY-MM-DD.	Date	1(c) 2(c)
3.2.3.14.15	**	DebitAmount	To fill in for entry of goods.When not valued in the database, it must be filled in with "0.00".	Monetary	1(l) 2(k)
3.2.3.14.16	**	CreditAmount	To fill in for exit of goods.When not valued in the database, it must be filled in with "0.00".	Monetary
3.2.3.14.17		Tax		N/A	1(f) 2(f)1(l) 2(k)
3.2.3.14.17.1	*	TaxCountryRegion	To be filled in with country or region of the tax. This field must be filled in with the norm ISO 3166-2Example:"PT-20" – Autonomous Region of the Azores.	String-5
3.2.3.14.17.2	*	TaxCode	VAT tax rate in MSC:"SPR" – Super reduced tax rate;"INT" – Intermediate tax rate;"RED" – Reduced tax rate;"STD" – Standard tax rate;"NS" – Non-subject to tax;"EXM" – Tax Exempt.	String
3.2.3.14.17.3	*	VAT Rate	It is required to fill in this field with the applicable tax rate.	Decimal
3.2.3.14.18		SettlementAmount	Amount of line discount and proportional global discount.	Monetary	1(d) 1(e) 2(d) 2(e)
3.2.3.15	*	DocumentTotals		N/A
3.2.3.15.1	*	TaxPayable	Total amount of taxes.When not valued in the database, it must be filled in with "0.00".	Monetary	1(g) 2(g)
3.2.3.15.2	*	TaxableAmount	Total of the document/transaction without taxes.This field must not include the amounts relating to taxes.When not valued in the database, it must be filled in with "0.00".	Monetary	1(d) 2(d)
3.2.3.15.3	*	GrossTotal	Total of the document/transaction with taxes.When not valued in the database, it must be filled in with "0.00".	Monetary
3.2.3.15.4	*	Currency	Original currency used when issuing the transaction/invoice.	N/A	1(d) 1(g) 2(d) 2(g)
3.2.3.15.4.1	*	CurrencyCode	The field must be filled in according to norm ISO 4217.	String-3
3.2.3.15.4.2	*	CurrencyAmount	Gross Total in the original currency of the document/transaction.	Monetary
3.2.3.15.4.3	*	ExchangeRate	The exchange rate used in the conversion into EUR must be mentioned.	Decimal

*Council Implementing Regulation (EU) No 282/2011 of 15 March 2011 laying down implementing measures for Directive 2006/112/EC on the common system of value added tax (OJ L 77, 23.3.2011, p. 1).

Amendments and corrections
July 7, 2021	Entry into force - Date pub. +20 See Art 2
July 1, 2021	Application - See Art 2

Commission Implementing Regulation (EU) 2021/965 of 9 June 2021 amending Implementing Regulation (EU) 2020/194 as regards the exchange of records held by taxable persons or their intermediaries and the designation of competent authorities responsible for coordinating administrative enquiries