Commission Implementing Regulation (EU) 2023/2184 of 16 October 2023 amending Implementing Regulation (EU) No 79/2012 as regards statistical data that Member States are to communicate to the Commission
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| Articles 7–12 | |||||||||||||
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| 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 | |
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| Article 15 | Article 16 | Article 25 | ||||||
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| 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 | |
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| Article 47i | |||||||||
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| 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) ( | |
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| 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