Commission Implementing Regulation (EU) No 79/2012 of 31 January 2012 laying down... (32012R0079)
INHALT
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)
- 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
- 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:
- Part B:
- Other global statistics:
- ANNEX V
- Repealed Regulations
- ANNEX VI
Feedback