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)
Article 1
Subject matter
Article 2
Categories of information to be exchanged without prior request
Article 3
Subcategories of information to be exchanged without prior request
Article 4
Notification of abstention from participation in the exchange of information without prior request
Article 5
Frequency of the transmission of the information
Article 6
Transmission of communications
Article 7
Information to taxable persons
Article 8
Information exchanged in the framework of VAT refund
Article 9
Description relating to the business activity exchanged in the framework of VAT refund
Article 10
Notification of instruments and decisions relating to a VAT refund
Article 11
Statistical data
Article 12
Communication of national measures
Article 13
Repeal
Article 14
Entry into force
ANNEX I
The details on invoicing in accordance with by Article 32 of Regulation (EU) No 904/2010
1.
Issuance of invoices
Article 221(1) of Directive 2006/112/EC — option to require invoices to be issued
Article 221(2) of Directive 2006/112/EC — option for invoices for exempt financial and insurance services
Article 221(3) of Directive 2006/112/EC — option not to require an invoice for exempt supplies
2.
Time of issue of an invoice
Article 222 of Directive 2006/112/EC — option to impose time limits on when invoices are issued.
3.
Summary invoices
Article 223 of Directive 2006/112/EC — time period for issuing summary invoices
4.
Self-billed invoices
Article 224 of Directive 2006/112/EC — option for self-billed invoices to be issued in the name and on behalf of the taxable person
5.
Outsourcing of invoices to non-EU third parties
Article 225 of Directive 2006/112/EC — option to impose conditions on non-EU third parties issuing invoices on behalf of EU suppliers
6.
Content of invoices
Article 227 of Directive 2006/112/EC — requirement to mention the customer’s VAT identification number
Article 230 of Directive 2006/112/EC — currency on the VAT invoice
Article 239 of Directive 2006/112/EC — use of a tax reference number
Article 240 of Directive 2006/112/EC — use of a VAT identification number and a tax reference number
7.
Paper and electronic invoices
Article 235 of Directive 2006/112/EC — electronic invoices issued from outside of the EU
8.
Simplified invoices
Article 238 of Directive 2006/112/EC — use of simplified invoices
Article 226b of Directive 2006/112/EC — details required on a simplified invoice
ANNEX II
The information on storage of invoices that Member States may provide via the web portal
Article 245 of Council Directive 2006/112/EC — place of storage
Article 247(1) of Council Directive 2006/112/EC — storage period
Article 247(2) of Council Directive 2006/112/EC — form of storage
Article 247(3) of Council Directive 2006/112/EC — storage in a third country
ANNEX III
Code 1. Fuel |
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Code 2. Hiring of means of transport |
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Code 3. Expenditure relating to means of transport (other than goods and services referred to under codes 1 and 2) |
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Code 4. Road tolls and road user charge |
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Code 5. Travel expenses, such as taxi fares, public transport fares |
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Code 6. Accommodation |
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Code 7. Food, drink and restaurant services |
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Code 8. Admissions to fairs and exhibitions |
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Code 9. Expenditure on luxuries, amusements and entertainment |
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Code 10. Other |
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ANNEX IV
Model for the communication from the Member States to the Commission referred to in Article 49(3) of Regulation (EU) No 904/2010
Part A:
Statistics per Member State:
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Articles 7-12 |
Article 15 |
Article 16 |
Article 25 |
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Box |
1 |
2 |
3 |
4 |
5 |
6 |
7 |
8 |
9 |
10 |
11 |
12 |
13 |
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Requests for information received |
Requests for information sent |
Late + outstanding replies |
Replies received within 1 month |
Notifications under Article 12 received |
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 |
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BE |
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BG |
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CY |
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CZ |
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DE |
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DK |
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EE |
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EL |
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ES |
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FI |
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FR |
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GB |
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HU |
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IE |
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IT |
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LT |
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LU |
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LV |
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MT |
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NL |
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PL |
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PT |
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RO |
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SE |
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SI |
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SK |
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Total |
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Part B:
Other global statistics:
Statistics on traders |
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14 |
Number of traders that have declared intra-Community acquisitions during the calendar year |
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15 |
Number of traders that have declared intra-Community sales of goods and/or services during the calendar year |
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Statistics on controls and enquiries |
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16 |
Number of times Article 28 of Regulation (EU) No 904/2010 (Presence in administrative offices and participation in administrative enquiries in other Member States) has been used |
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17 |
Number of simultaneous controls which the Member State has initiated (Articles 29 and 30 of Regulation (EU) No 904/2010) |
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18 |
Number of simultaneous controls in which the Member State has participated (Articles 29 and 30 of Regulation (EU) No 904/2010) |
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Statistics on automatic exchange of information without request (recast Commission Regulation (EU) No 79/2012) |
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19 |
Quantity of VAT identification numbers allocated to taxable persons who are not established in your Member State (Article 3(1)a of Regulation (EU) No 79/2012) |
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20 |
Volumes of information on new means of transport (Article 3(2) of Regulation (EU) No 79/2012) forwarded to other Member States |
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Optional boxes (free text) |
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21 |
Any other (automatic) exchange of information not covered in previous boxes. |
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22 |
Benefits and/or results of administrative cooperation. |
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ANNEX V
Repealed Regulations
ANNEX VI
Regulation (EC) No 1925/2004 |
Regulation (EC) No 1174/2009 |
This Regulation |
Article 1 |
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Article 1 |
Article 2 |
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— |
Points (1) and (2) of Article 3 |
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Article 2(1) and (2) |
Points (3), (4) and (5) of Article 3 |
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— |
Article 4(1) and (2) |
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Article 3(1) and (2) |
Article 4(3), (4) and (5) |
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— |
The first paragraph of Article 5 |
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Article 4 |
The second paragraph of Article 5 |
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— |
Article 6 |
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Articles 5 |
Article 7 |
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Article 6 |
Article 8 |
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— |
Article 9 |
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Article 11 |
Article 10 |
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Article 12 |
Article 11 |
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Article 14 |
Annex |
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Annex IV |
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Article 1 |
Article 8 |
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Article 2 |
Article 9 |
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Article 3 |
Article 10 |
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Annex |
Annex III |