{
  "url": "https://openlegislation.uk/eu-regulation-2010-904/article-47",
  "json_url": "https://openlegislation.uk/eu-regulation-2010-904/article-47.json",
  "legislation": "eur/2010/904",
  "legislation_title": "Council Regulation (EU) No 904/2010 of 7 October 2010 on administrative cooperation and combating fraud in the field of value added tax (recast)",
  "legislation_url": "https://openlegislation.uk/eu-regulation-2010-904",
  "path": "article/47",
  "kind": "article",
  "number": "47",
  "heading": null,
  "text": "Member States shall notify by electronic means the competent authorities of the other Member States of the relevant bank account numbers for receiving payments in accordance with Article 46.\nMember States shall without delay notify by electronic means the competent authorities of the other Member States and the Commission of changes in the tax rate applicable for supplies of telecommunication services, broadcasting services and electronically supplied services.",
  "extent": "E+W+S+N.I.",
  "status": null,
  "version": "current",
  "annotations": [],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/eur/2010/904/article/47",
    "retrieved_at": "2026-11-01T14:50:35.323950+00:00"
  },
  "licence": "Open Government Licence v3.0",
  "licence_url": "https://www.nationalarchives.gov.uk/doc/open-government-licence/version/3/",
  "attribution": "Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives."
}