Commission Implementing Regulation (EU) No 815/2012 of 13 September 2012 laying d... (32012R0815)
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
- 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
- ANNEX II
- ANNEX III
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