Commission Implementing Regulation (EU) 2020/194 of 12 February 2020 laying down ... (32020R0194)
INHALT
Commission Implementing Regulation (EU) 2020/194 of 12 February 2020 laying down detailed rules for the application of Council Regulation (EU) No 904/2010 as regards the special schemes for taxable persons supplying services to non-taxable persons, making distance sales of goods and certain domestic supplies of goods
- COMMISSION IMPLEMENTING REGULATION (EU) 2020/194
- of 12 February 2020
- laying down detailed rules for the application of Council Regulation (EU) No 904/2010 as regards the special schemes for taxable persons supplying services to non-taxable persons, making distance sales of goods and certain domestic supplies of goods
- 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 or the intermediary
- Article 5
- Transmission of information contained in VAT return
- Article 6
- Unique reference number
- Article 7
- Repeal
- Article 8
- Entry into force
- ANNEX I
- Identification details
- ANNEX II
- Details relating to the status of a taxable person or an intermediary in the register of a Member State of identification
- ANNEX III
- VAT returns
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