COMMISSION IMPLEMENTING REGULATION (EU) No 815/2012
of 13 September 2012
laying down detailed rules for the application of Council Regulation (EU) No 904/2010, as regards special schemes for non-established taxable persons supplying telecommunications, broadcasting or electronic services to non-taxable persons
Article 1
Definitions
Article 2
Functionalities of the electronic interface
Article 3
Transmission of identification information
Article 4
Submission of VAT return by the taxable person
Article 5
Transmission of information contained in VAT return
Article 6
Unique reference number
Article 7
Corrections to VAT returns
Article 8
Entry into force
ANNEX I
Column A |
Column B |
Column C |
Box number |
The non-Union scheme |
The Union scheme |
1 |
Individual VAT identification number allocated by the Member State of identification in accordance with Article 362 of Directive 2006/112/EC(1) |
Individual VAT identification number allocated by the Member State of identification in accordance with Article 369d of Directive 2006/112/EC, including the country code |
2 |
The national tax number, if any |
|
3 |
The company name |
The company name |
4 |
The trading name(s) of the company if different from the company name |
The trading name(s) of the company if different from the company name |
5 |
The full postal address(2) |
The full postal address(3) |
6 |
The country in which the taxable person has his place of business |
The country in which the taxable person has his place of business if not in the Union |
7 |
The e-mail address of the taxable person |
The e-mail address of the taxable person |
8 |
The website(s) of the taxable person where available |
The website(s) of the taxable person where available |
9 |
Contact name |
Contact name |
10 |
Telephone number |
Telephone number |
11 |
IBAN or OBAN number |
IBAN number |
12 |
BIC number |
BIC number |
13.1 |
|
Individual VAT identification number(s) or if not available, tax reference number(s) allocated by the Member State(s) in which the taxable person has a fixed establishment(s)(4) other than in the Member State of identification |
14.1 |
|
Full postal address(es) and trading name(s) of fixed establishments(5) other than in the Member State of identification |
15.1 |
|
VAT identification number(s) allocated by Member State(s) as a non-established taxable person(6) |
16 |
Electronic declaration that the taxable person is not registered for VAT within the Union |
|
17 |
Date of commencement of using the scheme(7) |
Date of commencement of using the scheme(8) |
18 |
Date of request to be registered under the scheme by the taxable person |
Date of request to be registered under the scheme by the taxable person |
19 |
Date of registration decision by the Member State of identification |
Date of registration decision by the Member State of identification |
20 |
|
Indicator of whether the taxable person is a VAT group(9) |
21 |
Individual VAT identification number(s) allocated by the Member State of identification in accordance with Articles 362 or 369d of Directive 2006/112/EC if they have previously used either scheme |
Individual VAT identification number(s) allocated by the Member State of identification in accordance with Articles 362 or 369d of Directive 2006/112/EC if they have previously used either scheme |
ANNEX II
Individual VAT identification number allocated by the Member State of identification, including country code |
|||||||||||||
Date from which the change is effective |
Reason for changing the status of the taxable person in the register by using the following codes:
|
ANNEX III
Part 1: General information |
||
Column A |
Column B |
Column C |
Box number |
The non-Union scheme |
The Union scheme |
Unique reference number (1): |
||
1 |
Individual VAT identification number allocated by the Member State of identification, in accordance with Article 362 of Directive 2006/112/EC |
Individual VAT identification number allocated by the Member State of identification, in accordance with Article 369d of Directive 2006/112/EC, including country code |
2 |
VAT period(2) |
VAT period(3) |
2a |
Start date and end date of period(4) |
Start date and end date of period(5) |
3 |
Currency |
Currency |
Part 2: For each Member State of consumption in which VAT is due (6) |
||
2(a) Supplies carried out from the place of business or fixed establishment in the Member State of identification |
||
4.1 |
Country code of the Member State of consumption |
Country code of the Member State of consumption |
5.1 |
Standard VAT rate in the Member State of consumption |
Standard VAT rate in the Member State of consumption |
6.1 |
Reduced VAT rate in the Member State of consumption |
Reduced VAT rate in the Member State of consumption |
7.1 |
Taxable amount at standard rate |
Taxable amount at standard rate |
8.1 |
VAT amount at standard rate |
VAT amount at standard rate |
9.1 |
Taxable amount at reduced rate |
Taxable amount at reduced rate |
10.1 |
VAT amount at reduced rate |
VAT amount at reduced rate |
11.1 |
Total VAT amount payable |
Total VAT amount payable for supplies of services carried out from the place of business or fixed establishment in the Member State of identification |
2(b) Supplies carried out from fixed establishments not in Member State of identification (7) |
||
12.1 |
|
Country code of the Member State of consumption |
13.1 |
|
Standard VAT rate in the Member State of consumption |
14.1 |
|
Reduced VAT rate in the Member State of consumption |
15.1 |
|
Individual VAT identification number, or if not available tax reference number, allocated by the Member State of fixed establishment, including country code |
16.1 |
|
Taxable amount at the standard rate |
17.1 |
|
VAT amount payable at the standard rate |
18.1 |
|
Taxable amount at the reduced rate |
19.1 |
|
VAT amount payable at the reduced rate |
20.1 |
|
Total VAT amount payable for supplies of services carried out from fixed establishment not in Member State of identification. |
2(c) Grand total for the place of business or fixed establishment in the Member State of identification, and all fixed establishments in all other Member States |
||
21.1 |
|
Total VAT amount payable by all establishments (Box 11.1 + Box 11.2 … + Box 20.1 + Box 20.2 …) |