Article 1

Regulation (EC) No 1982/2004 is amended as follows:

1. (1)

   Articles 5 and 6 are replaced by the following:

   ‘Information on VAT returns

   Article 5

   1.

   The tax administration responsible in each Member State shall provide the national authorities with the following information in order to identify persons who have declared intra-EU acquisitions and supplies of goods for fiscal purposes:

   (a)

   full name of the taxable person;

   (b)

   full address, including post code;

   (c)

   identification number according to Article 9(1)(a) of Regulation (EC) No 638/2004.

   2.

   The tax administration responsible in each Member State shall provide to the national authorities, for each taxable person:

   (a)

   the taxable amount of intra-EU acquisitions and supplies of goods collected from VAT returns in accordance with Article 251 of Council Directive 2006/112/EC^f1;

   (b)

   the tax period.

   Information on recapitulative VAT statements

   Article 6

   1.

   For each taxable person, the tax administration responsible in each Member State shall provide the national authorities with at least:

   (a)

   The information on intra-EU supplies collected from the recapitulative VAT statements in accordance with Article 264 of Directive 2006/112/EC, and in particular:

   • the VAT identification number of each national supplier,

   • the VAT identification number of the partner Member State acquirer,

   • the taxable amount between each national supplier and partner Member State acquirer;

   (b)

   information on intra-EU acquisitions communicated by all other Member States in accordance with Articles 23 and 24 of Council Regulation (EC) No 1798/2003^f2, and in particular:

   • the VAT identification number of each national acquirer,

   • the total taxable amount by national acquirer aggregated by partner Member State.

   2.

   On receipt of the information, the tax administration responsible in each Member State shall make it available to the national authorities without delay.’

2. (2)

   Article 26 is replaced by the following:

   ‘Article 26

   1.

   In line with the quality criteria defined in Article 13 of Regulation (EC) No 638/2004, the Commission (Eurostat) shall carry out an annual quality assessment based on quality indicators and requirements agreed beforehand with the national authorities.

   2.

   The Commission (Eurostat) shall prepare a partially pre-filled draft quality report for each Member State. Draft quality reports shall be sent to the Member States by 30 November, following the reference year.

   3.

   Member States shall supply the Commission (Eurostat) with their completed quality reports within eight weeks of receipt of the pre-filled draft quality reports.

   4.

   The Commission (Eurostat) shall assess the quality of the statistics transmitted on the basis of data and quality reports provided by the Member States and prepare an assessment report for each Member State.

   5.

   The Commission (Eurostat) shall prepare and disseminate a summary quality report covering all the Member States. It will include the main quality indicators and the information collected by means of the quality reports.’

3. (3)

   Annex I to Regulation (EC) No 1982/2004 is replaced by the text in the Annex to this Regulation.

4. (4)

   Annex VI to Regulation (EC) No 1982/2004 is deleted.