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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)

EU Regulation No 79/2012 · Adopted 31 January 2012 · Extends to United Kingdom

Original text. legislation.gov.uk does not revise this item, so later amendments are not shown here. Changes made to it are listed under each provision when known.

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)

THE EUROPEAN COMMISSION,

Having regard to the Treaty on the Functioning of the European Union,

Having regard to Council Regulation (EU) No 904/2010 of 7 October 2010 on administrative cooperation and combating fraud in the field of value added taxf1 and, in particular Articles 14, 32, 48 and 49 and Article 51(1) thereof,

Whereas:

(1)

To improve and supplement the instruments to combat fraud, Council Regulation (EC) No 1798/2003 of 7 October 2003 on administrative cooperation in the field of value added tax and repealing Regulation (EEC) No 218/92f2 has been recast and repealed by Regulation (EU) No 904/2010. The rules as they can be found in Regulation (EU) No 904/2010 should be reflected at the level of the acts implementing Regulation (EU) No 904/2010.

(2)

Commission Regulation (EC) No 1925/2004 of 29 October 2004 laying down detailed rules for implementing certain provisions of Council Regulation (EC) No 1798/2003 concerning administrative cooperation in the field of value-added taxf3 has been substantially amended. Since further amendments are to be made following the adoption of Regulation (EU) No 904/2010 and in order to have a single set of rules on the exchange of information it should be recast in the interests of clarity together with Commission Regulation (EC) No 1174/2009 of 30 November 2009 laying down rules for the implementation of Articles 34a and 37 of Council Regulation (EC) No 1798/2003 as regards refunds of value added tax under Council Directive 2008/9/ECf4.

(3)

In order to facilitate the exchange of information between Member States it is necessary to specify the exact categories of information to be exchanged without prior request, as well as the frequency with which those exchanges are to be made, and the relevant practical arrangements. To the extent that Member States intend to abstain from such exchange, they should notify it to the Commission in accordance with Article 14(1) of Regulation (EU) No 904/2010.

(4)

Pursuant to Article 51 of Regulation (EU) No 904/2010 information shall be communicated between tax authorities as far as possible by electronic means. Consequently, the practical arrangements and technical details should be laid down.

(5)

Practical arrangements should be determined for the provision of information relating to invoicing rules, value added tax (VAT) rates applicable in the context of the special schemes applicable to non-established taxable persons and the additional electronic coded information referred to in Article 9(2) of Council Directive 2008/9/EC of 12 February 2008 laying down detailed rules for the refund of value added tax, provided for in Directive 2006/112/EC, to taxable persons not established in the Member State of refund but established in another Member Statef5.

(6)

In order to ensure that Member States are able to effectively make use of the possibilities to require the information foreseen by certain provisions of Directive 2008/9/EC, it is necessary to specify the relevant harmonised codes to be applied when exchanging the relevant information, including the means through which such exchange should take place, in accordance with Regulation (EU) No 904/2010.

(7)

Article 9(2) of Directive 2008/9/EC provides that the Member State of refund may require the applicant to provide additional electronic coded information supplementing the codes set out in Article 9(1) of Directive 2008/9/EC, to the extent that such information is necessary due to any restrictions on the right of deduction under Council Directive 2006/112/EC of 28 November 2006 on the common system of value added taxf6, or for the implementation of a derogation received by the Member State of refund under Article 395 or 396 of that Directive.

(8)

Pursuant to Article 48(2) of Regulation (EU) No 904/2010, the competent authorities of the Member State of refund are to notify by electronic means the competent authorities of the other Member States of any information required by them under Article 9(2) of Directive 2008/9/EC.

(9)

For that purpose, the technical details for the transmission of the additional information required by Member States under Article 9(2) of Directive 2008/9/EC should be determined. In particular, the codes to be used for the transmission of this information should be specified. The codes set out in Annex III to this Regulation have been developed by the Standing Committee on Administrative Cooperation (SCAC) on the basis of the information required by Member States for the purposes of applying Article 9(2) of Directive 2008/9/EC.

(10)

Applicants may be required according to Article 11 of Directive 2008/9/EC to provide a description of their business activity using harmonised codes. For that purpose, the commonly used codes provided for in Article 2(1)(d) of Regulation (EC) No 1893/2006 of the European Parliament and of the Council of 20 December 2006 establishing the statistical classification of economic activities NACE Revision 2 and amending Council Regulation (EEC) No 3037/90 as well as certain EC Regulations on specific statistical domainsf7 should be employed.

(11)

Article 25 of Regulation (EU) No 904/2010 states that the requested authority shall, at the request of the requesting authority, notify the addressee of all instruments and decisions emanating from the administrative authorities and concerning the application of VAT legislation in the Member State in which the requesting authority is established.

(12)

Where a Member State of refund requests the Member State of establishment to notify the applicant of its decisions and instruments for the purposes of the application of Directive 2008/9/EC, for reasons of data protection, it should be possible that such notification be made via the common communication network/common system interface (CCN/CSI) as defined in Article 2(1)(q) of Regulation (EU) No 904/2010.

(13)

Rules should be laid down implementing, inter alia, Article 48 of Regulation (EU) No 904/2010 as regards the introduction of administrative cooperation and the exchange of information concerning the rules relating to the place of supply of services, the special schemes and the refund procedure for value added tax.

(14)

Finally, it is necessary to establish a list of the statistical data needed for the evaluation of Regulation (EU) No 904/2010.

(15)

The measures provided for in this Regulation are in accordance with the opinion of the Standing Committee on Administrative Cooperation,

HAS ADOPTED THIS REGULATION:

Annotations to the whole text

Footnotes

f1

OJ L 268, 12.10.2010, p. 1.

f2

OJ L 264, 15.10.2003, p. 1.

f3

OJ L 331, 5.11.2004, p. 13.

f4

OJ L 314, 1.12.2009, p. 50.

f5

OJ L 44, 20.2.2008, p. 23.

f6

OJ L 347, 11.12.2006, p. 1.

f7

OJ L 393, 30.12.2006, p. 1.

Contents

  1. 1Subject matter
  2. 2Categories of information to be exchanged without prior request
  3. 3Subcategories of information to be exchanged without prior request
  4. 4Notification of abstention from participation in the exchange of information without prior request
  5. 5Frequency of the transmission of the information
  6. 5aExchange of customs information
  7. 5bExchange of vehicle registration information
  8. 5cIdentification of Eurofisc Liaison Officials accessing information collated by the customs authorities, the recapitulative statements collected pursuant to Chapter 6 of Title XI of Directive 2006/112/EC and vehicle registration data
  9. 6Transmission of communications
  10. 7Information to taxable persons
  11. 8Information exchanged in the framework of VAT refund
  12. 9Description relating to the business activity exchanged in the framework of VAT refund
  13. 10Notification of instruments and decisions relating to a VAT refund
  14. 11Statistical data
  15. 12Communication of national measures
  16. 13Repeal
  17. 14Entry into force
  18. Signature
  19. Annex I: The details on invoicing in accordance with by Article 32 of Regulation (EU) No 904/2010
  20. Issuance of invoices
  21. Article 221(1) of Directive 2006/112/EC — option to require invoices to be issued
  22. Q1Division Q1
  23. Q2Division Q2
  24. Article 221(2) of Directive 2006/112/EC — option for invoices for exempt financial and insurance services
  25. Q3Division Q3
  26. Q4Division Q4
  27. Article 221(3) of Directive 2006/112/EC — option not to require an invoice for exempt supplies
  28. Q5Division Q5
  29. Time of issue of an invoice
  30. Article 222 of Directive 2006/112/EC — option to impose time limits on when invoices are issued.
  31. Q6Division Q6
  32. Q7Division Q7
  33. Summary invoices
  34. Article 223 of Directive 2006/112/EC — time period for issuing summary invoices
  35. Q8Division Q8
  36. Q9Division Q9
  37. Self-billed invoices
  38. 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
  39. Q10Division Q10
  40. Outsourcing of invoices to non-EU third parties
  41. Article 225 of Directive 2006/112/EC — option to impose conditions on non-EU third parties issuing invoices on behalf of EU suppliers
  42. Q11Division Q11
  43. Q12Division Q12
  44. Content of invoices
  45. Article 227 of Directive 2006/112/EC — requirement to mention the customer’s VAT identification number
  46. Q13Division Q13
  47. Q14Division Q14
  48. Article 230 of Directive 2006/112/EC — currency on the VAT invoice
  49. Q15Division Q15
  50. Article 239 of Directive 2006/112/EC — use of a tax reference number
  51. Q16Division Q16
  52. Article 240 of Directive 2006/112/EC — use of a VAT identification number and a tax reference number
  53. Q17Division Q17
  54. Paper and electronic invoices
  55. Article 235 of Directive 2006/112/EC — electronic invoices issued from outside of the EU
  56. Q18Division Q18
  57. Q19Division Q19
  58. Simplified invoices
  59. Article 238 of Directive 2006/112/EC — use of simplified invoices
  60. Q20Division Q20
  61. Article 226b of Directive 2006/112/EC — details required on a simplified invoice
  62. Q21Division Q21
  63. Annex II: The information on storage of invoices that Member States may provide via the web portal
  64. Article 245 of Council Directive 2006/112/EC — place of storage
  65. Q1Division Q1
  66. Q2Division Q2
  67. Q3Division Q3
  68. Article 247(1) of Council Directive 2006/112/EC — storage period
  69. Q4Division Q4
  70. Article 247(2) of Council Directive 2006/112/EC — form of storage
  71. Q5Division Q5
  72. Q6Division Q6
  73. Q7Division Q7
  74. Article 247(3) of Council Directive 2006/112/EC — storage in a third country
  75. Q8Division Q8
  76. Q9Division Q9
  77. Annex IIIAnnex III
  78. Annex IVModel for the communication from the Member States to the Commission referred to in Article 49(3) of Regulation (EU) No 904/2010
  79. Division
  80. Division
  81. Annex VRepealed Regulations
  82. Annex VIAnnex VI
  83. Annex VIICommon data-set and technical details for the storage of and automated access to customs information
  84. Annex VIII: Common data-set and technical details for automated enquiry of vehicle registration data
  85. 1OBLIGATION
  86. 2VEHICLE/OWNER/HOLDER SEARCH
  87. 3TYPES OF QUERIES
  88. 4DATA SET

1Subject matterF1

This Regulation lays down detailed rules for implementing Articles 14, 17(1)(f), 21(2)(e), 21(2a)(d), 21a(1) and (2), 32, 48, 49 and Article 51(1) of Regulation (EU) No 904/2010.

2Categories of information to be exchanged without prior request

The categories of information subject to automatic exchange, in accordance with Article 13 of Regulation (EU) No 904/2010, shall be the following:

  1. (1)

    information on non-established traders;

  2. (2)

    information on new means of transport.

3Subcategories of information to be exchanged without prior request

1.

In respect of non-established traders the information subject to automatic exchange shall be the following:

(a)

information on the allocation of VAT identification numbers to taxable persons established in another Member State;

(b)

information on VAT refunds to taxable persons not established in the Member State of refund but established in another Member State pursuant to Council Directive 2008/9/EC.

2.

In respect of new means of transport, the information subject to automatic exchange shall be the following:

(a)

information on supplies exempted in accordance with Article 138(2)(a) of Directive 2006/112/EC, of new means of transport as defined in Article 2(2), (a) and (b)of that Directive, by persons regarded as taxable persons pursuant to Article 9(2) of that Directive who are identified for VAT purposes;

(b)

information on supplies exempted in accordance with Article 138(2)(a) of Directive 2006/112/EC, of new vessels and aircraft as defined in Article 2(2), (a) and (b) of that Directive, by taxable persons identified for VAT purposes, other than those referred to in point (a), to persons not identified for VAT purposes;

(c)

information on supplies exempted in accordance with Article 138(2)(a) of Directive 2006/112/EC, of new motorised land vehicles as defined in Article 2(2), (a) and (b) of that Directive, by taxable persons identified for VAT purposes, other than those referred to in point (a), to persons not identified for VAT purposes.

4Notification of abstention from participation in the exchange of information without prior request

By 20 May 2012 each Member State shall notify the Commission in writing of its decision, taken in accordance with the second subparagraph of Article 14(1) of Regulation (EU) No 904/2010, as to whether it is going to abstain from taking part in the automatic exchange of one or more categories or subcategories of information referred to in Articles 2 and 3 of this Regulation. F1Croatia shall notify the Commission of its decision, referred to in the previous sentence, to abstain from taking part in the automatic exchange of information by 1 July 2013 . The Commission shall inform the other Member States accordingly of the categories for which a Member State has abstained.

5Frequency of the transmission of the information

In cases where the automatic exchange system is being used, information concerning the categories and subcategories referred to respectively in Articles 2 and 3 shall be provided as soon as it becomes available, and in any event within 3 months of the end of the calendar quarter during which that information has become available.

5aExchange of customs informationF1

1.

The storage of and automated access by competent authorities to the information referred to in Article 17(1)(f) of Regulation (EU) No 904/2010 shall take place using the electronic system referred to in Article 56(1) of Commission Implementing Regulation (EU) 2015/2447 f1 .

2.

Automated access pursuant to Article 21(2a) of Regulation (EU) No 904/2010 shall be granted at the level of the goods item of a customs declaration as provided for in Section 3 of Chapter 2, and Column H1 of Section 1 of Chapter 3, in Title I of Annex B to Commission Delegated Regulation (EU) 2015/2446 f2 .

3.

Each goods item shall be identified by the following information as required in accordance with Article 226 of Implementing Regulation (EU) 2015/2447:

(a)

the Master Reference Number; and

(b)

the customs declaration acceptance date.

4.

Annex VII to this Regulation sets out which piece of information referred to in Article 17(1)(f) of Regulation (EU) No 904/2010 corresponds to which data element of the customs system as defined in Annex B to Implementing Regulation (EU) 2015/2447.

5bExchange of vehicle registration informationF1

1.

Automated enquiry of the information referred to in Article 21a(1) of Regulation (EU) No 904/2010 ( ‘ vehicle registration data ’ ) shall be conducted using a version of the European Vehicle and Driving Licence Information System (EUCARIS) software application especially designed for the purposes of Article 21a of that Regulation, and amended versions of that software.

Automated enquiry of vehicle registration data shall take place within a decentralised structure.

The vehicle registration data exchanged via the EUCARIS system shall be transmitted in encrypted form.

The specific version of the software application developed by the EUCARIS nominated party for operation for the automated enquiry of vehicle registration data for the purposes of Article 21a of Regulation (EU) No 904/2010 shall be separate from other versions of that software application available in EUCARIS. Automated enquiries shall be conducted in compliance with the requirements for data security and technical conditions of the data exchange referred to in points 2 and 3 of Chapter 3 of the Annex to Council Decision 2008/616/JHA f1 . The data elements of the vehicle registration data to be exchanged and the types of enquiry that are permitted shall be as specified in Annex VIII to this Regulation.

2.

Automated access to vehicle registration data shall take place using the Trans European Services for Telematics between Administrations (TESTA) communications network and further developments thereof.

3.

Member States shall take all necessary measures to ensure that automated enquiry of and automated access to vehicle registration data is possible 24 hours a day and seven days a week. In the event of a technical fault, the Member States' national contact points shall immediately inform each other with the support of the EUCARIS nominated party for operations, if needed. Automated data exchange shall be re-established as quickly as possible.

4.

Each Member State shall designate one national authority as a national contact point responsible within that Member State for processing incoming requests for vehicle registration data for VAT purposes provided for in Article 21a of Regulation (EU) No 904/2010 and one for processing outgoing requests. The same authority may be responsible for processing both exchanges. It shall inform the other Member States and the Commission thereof.

5cIdentification of Eurofisc Liaison Officials accessing information collated by the customs authorities, the recapitulative statements collected pursuant to Chapter 6 of Title XI of Directive 2006/112/EC and vehicle registration dataF1

To enable a Member State to identify a Eurofisc liaison official accessing information provided by that Member State under the conditions set out in Article 21(2)(e) or (2a)(d) or Article 21a(2) of Regulation (EU) No 904/2010, the following arrangements shall be implemented:

  1. (a)

    each Member State shall allocate a unique personal user identification to each of its Eurofisc liaison officials;

  2. (b)

    each Member State shall keep and update promptly a list of the names and unique personal user identifications of each of its Eurofisc liaison officials and shall make the up-to-date list available to the other Member States and the Commission;

  3. (c)

    each Member State shall ensure that any automated enquiry that it makes of the information referred to in Article 21(2)(e) or (2a)(d) or Article 21a(1) of Regulation (EU) No 904/2010 contains the unique personal user identification of the Eurofisc liaison official accessing the information.

6Transmission of communications

1.

Information communicated pursuant to Regulation (EU) No 904/2010 shall, as far as possible, be transmitted only by electronic means via the CCN/CSI network, with the exception of the following:

(a)

the request for notification referred to in Article 25 of Regulation (EU) No 904/2010 and the instrument or decision of which notification is requested;

(b)

original documents provided pursuant to Article 9 of Regulation (EU) No 904/2010.

2.

The competent authorities of the Member States may agree to communicate the information referred to in points (a) and (b) of paragraph 1 by electronic means.

7Information to taxable persons

1.

Member States shall provide the details on invoicing listed in Annex I to this Regulation in accordance with Article 32 of Regulation (EU) No 904/2010 via the web portal established by the Commission.

2.

The Commission shall make the web portal referred to in paragraph 1 available for those Member States choosing to publish the following additional information:

(a)

the information on storage of invoices listed in Annex II;

(b)

the additional electronic coded information required by Member States pursuant to Article 9(2) of Directive 2008/9/EC;

(c)

until 31 December 2014 the standard tax rate referred to in the second paragraph of Article 42 of Regulation (EU) No 904/2010;

(d)

as from 1 January 2015 the tax rate applicable for supplies of telecommunication services, broadcasting services and electronically supplied services referred to in the second paragraph of Article 47 of Regulation (EU) No 904/2010.

8Information exchanged in the framework of VAT refund

Where a Member State of refund notifies other Member States that it requires additional electronic coded information as provided for in Article 9(2) of Directive 2008/9/EC, the codes specified in Annex III to this Regulation shall be used for the purposes of transmitting this information.

9Description relating to the business activity exchanged in the framework of VAT refund

Where a Member State of refund requires a description of the applicants business activity as provided for in Article 11 of Directive 2008/9/EC, such information shall be given at the fourth level of the NACE Rev. 2 codes, as provided for in Article 2(1)(d) of Regulation (EC) No 1893/2006.

10Notification of instruments and decisions relating to a VAT refund

Where a Member State of refund requests a Member State of establishment of an addressee to notify instruments and decisions relating to a refund under Directive 2008/9/EC to the addressee, that notification request may be transmitted via the CCN/CSI network as defined in Article 2(1)(q) of Regulation (EU) No 904/2010.

11Statistical data

The list of statistical data referred to in Article 49(3) of Regulation (EU) No 904/2010 is set out in Annex IV.

Each Member State shall, before 30 April each year by electronic means, communicate to the Commission the statistical data referred to in the first paragraph, using the model set out in Annex IV.

12Communication of national measures

Member States shall communicate to the Commission the text of any laws, regulations or administrative provisions which they apply in the field covered by this Regulation.

The Commission shall communicate those measures to the other Member States.

13Repeal

Regulations (EC) No 1925/2004 and (EC) No 1174/2009 are repealed.

References to the repealed Regulations shall be construed as references to this Regulation and shall be read in accordance with the correlation table in Annex VI.

14Entry into force

This Regulation shall enter into force on the 20th day following its publication in the Official Journal of the European Union.

Signature

This Regulation shall be binding in its entirety and directly applicable in all Member States.

Q1

In what other circumstances are invoices required?

Q2

If required, are the invoices simplified invoices or full invoices?

Q3

Is an invoice required for exempted financial and insurance services?

Q4

If yes, is a simplified or full invoice required?

Q5

For which, if any, exempt supplies is an invoice not required?

Q6

Is there a time limit for issuing invoices other than that for intra-Community supplies or cross-border supplies of services subject to the reverse charge?

Q7

If yes, by when must an invoice be issued?

Q8

Can summary invoices be issued for supplies becoming chargeable to tax during a period of more than 1 calendar month? This excludes intra-Community supplies and cross-border supplies of services subject to the reverse charge.

Q9

If yes, what is the time period?

Q10

Is there a requirement for self-billed invoices to be issued in the name of and behalf of the taxable person making the supply?

Q11

Are any conditions imposed on outsourcing of invoices to third parties established outside the EU?

Q12

If yes, what conditions are imposed?

Q13

Other than for intra-Community supplies of goods or reverse charge supplies is the customer’s VAT identification number required on the invoice?

Q14

If yes, in what circumstances is the customer’s VAT identification number required on an invoice?

Q15

Where the VAT amount is converted to the national currency using the exchange rate from the European Central Bank, is notification required?

Q16

Is a VAT identification number issued if the supplier or customer does not make intra-Community acquisitions, distance sales or intra-Community supplies?

Q17

Where both a VAT identification number and a tax reference number are issued, in what circumstance is one or both required to be mentioned on the invoice?

Q18

Are there any conditions for electronic invoices issued from a third country?

Q19

If yes, what are those conditions?

Q20

In what circumstances are simplified invoices allowed?

Q21

What details are required for simplified invoices?

Q1

If the place of storage is outside the Member State, is the notification of the place of storage required?

Q2

If yes, how is this notification to be done?

Q3

Can paper invoices be stored outside the Member State?

Q4

What are the periods of storage for invoices?

Q5

Can paper invoices be stored electronically?

Q6

Can electronic invoices be stored in paper form?

Q7

Must the data guaranteeing the authenticity of the origin and integrity of the content of invoices stored electronically be kept in the case when e-signatures or EDI are used?

Q8

Can invoices be stored in a third country?

Q9

If yes, are there any conditions?

Annex III

Codes for use in the transmission of information under Article 48(2) of Regulation (EU) No 904/2010

Code 1. Fuel

1.1.

Fuel for means of transport with a mass greater than 3 500 kg, other than means of transport for paying passengers

1.1.1.

Petrol

1.1.2.

Diesel

1.1.3.

LPG

1.1.4.

Natural Gas

1.1.5.

Bio fuel

1.2.

Fuel for means of transport with a mass less than or equal to 3 500 kg other than means of transport for paying passengers

1.2.1.

Petrol

1.2.2.

Diesel

1.2.3.

LPG

1.2.4.

Natural Gas

1.2.5.

Bio fuel

1.2.6.

PKW

1.2.7.

LKW

1.3.

Fuel for means of transport for paying passengers

1.3.1.

Petrol

1.3.2.

Diesel

1.3.3.

LPG

1.3.4.

Natural Gas

1.3.5.

Bio fuel

1.4.

Fuel used specifically for test vehicles

1.5.

Petroleum products used for lubrication of means of transport or engines

1.6.

Fuel purchased for resale

1.7.

Fuel for means of goods transport

1.8.

Fuel for passenger and multipurpose cars

1.8.1.

Used exclusively for business purposes

1.8.2.

Used partly for commercial passenger transport, driving instruction or rental purposes

1.8.3.

Used partly for other than 1.8.2 purposes

1.9.

Fuel for motorcycles, caravans and vessels for recreational or sports purposes, and aircraft with a mass less than 1 550 kg

1.9.1.

Used for commercial passenger transport, driving instruction or rental purposes

1.9.2.

Used for business purposes

1.10.

Fuel for machines and agriculture tractors

1.10.1.

Petrol

1.10.2.

Diesel

1.10.3.

LPG

1.10.4.

Natural Gas

1.10.5.

Bio fuel

1.11.

Fuel for means of passenger transport with less than 9 spaces or a rental car

1.11.1.

Petrol

1.11.2.

Diesel

1.11.3.

LPG

1.11.4.

Natural Gas

1.11.5.

Bio fuel

1.12.

Fuel for means of passenger transport other than 1.8 and 1.9

1.13.

Fuel for means of transport for which there exists no restriction on the right to deduct

1.14.

Fuel for means of transport for which there exists a restriction on the right to deduct.

Code 2. Hiring of means of transport

2.1.

Hiring of means of transport with a mass greater than 3 500 kg other than means of transport for paying passengers

2.2.

Hiring of means of transport with a mass less than or equal to 3 500 kg other than means of transport for paying passengers

2.2.1.

For a continuous period exceeding 6 months

2.2.2.

For a continuous period equal to or not exceeding 6 months

2.2.3.

PKW

2.2.4.

LKW

2.3.

Hiring of means of transport for paying passengers

2.3.1.

For a continuous period exceeding 6 months

2.3.2.

For a continuous period equal to or not exceeding 6 months

2.4.

Hiring of means of goods transport

2.5.

Hiring of passenger and multipurpose cars

2.5.1.

Used exclusively for business purposes

2.5.2.

Used partly for commercial passenger transport or driving instruction

2.5.3.

Used partly for other than 2.5.2 purposes

2.6.

Hiring of motorcycles, caravans and vessels for recreational or sports purposes, and aircraft with a mass less than 1 550 kg

2.6.1.

Used for commercial passenger transport or driving instruction

2.6.2.

Used for other business purposes

2.7.

Hiring of passenger cars of the M1 category

2.8.

Hiring of means of passenger transport with more than 9 spaces

2.9.

Hiring of means of passenger transport with less than 9 spaces

2.9.1.

Used for commercial operations

2.9.2.

Used for other than commercial operations

2.10.

Hiring of means of transport for which there exists no restriction on the right to deduct

2.11.

Hiring of a means of transport for which there exists a restriction on the right to deduct.

2.12.

Hiring of means of transport other than 2.5 and 2.6

Code 3. Expenditure relating to means of transport (other than goods and services referred to under codes 1 and 2)

3.1.

Expenditure relating to means of transport with a mass greater than 3 500 kg other than means of transport for paying passengers

3.1.1.

Purchase of means of transport with a mass greater than 3 500 kg other than means of transport for paying passengers

3.1.2.

Maintenance of a means of transport with a mass greater than 3 500 kg other than means of transport for paying passengers

3.1.3.

Purchase and installation of accessories for a means of transport with a mass greater than 3 500 kg other than means of transport for paying passengers

3.1.4.

Garaging or parking of a means of transport with a mass greater than 3 500 kg other than means of transport for paying passengers

3.1.5.

Other expenditure relating to a means of transport with a mass greater than 3 500 kg other than means of transport for paying passengers

3.2.

Expenditure relating to means of transport with a mass less than or equal to 3 500 kg other than means of transport for paying passengers

3.2.1.

Purchase of means of transport with a mass less than or equal to 3 500 kg other than means of transport for paying passengers

3.2.2.

Maintenance of a means of transport with a mass less than or equal to 3 500 kg other than means of transport for paying passengers

3.2.3.

Purchase and installation of accessories for a means of transport with a mass less than or equal to 3 500 kg other than means of transport for paying passengers

3.2.4.

Garaging or parking of a means of transport with a mass less than or equal to 3 500 kg other than means of transport for paying passengers

3.2.5.

Other expenditure relating to a means of transport with a mass less than or equal to 3 500 kg other than means of transport for paying passengers

3.2.6.

PKW

3.2.7.

LKW

3.3.

Expenditure relating to means of transport for paying passengers

3.3.1.

Purchase of a means of transport for paying passengers

3.3.2.

Maintenance of a means of transport for paying passengers

3.3.3.

Purchase and installation of accessories for a means of transport for paying passengers

3.3.4.

Garaging or parking of a means of transport for paying passengers

3.3.5.

Other expenditure relating to a means of transport for paying passengers

3.4.

Expenditure relating to means of goods transport

3.4.1.

Purchase of a means of goods transport

3.4.2.

Maintenance of a means of goods transport

3.4.3.

Garaging or parking of a means of goods transport

3.4.4.

Expenditure relating to means of goods transport other than 3.4.1, 3.4.2 and 3.4.3

3.5.

Maintenance of passenger and multipurpose cars

3.5.1.

Used exclusively for business purposes

3.5.2.

Used partly for commercial passenger transport, driving instruction, or rental purposes

3.5.3.

Used partly for business purposes other than 3.5.2

3.6.

Maintenance, of motorcycles, caravans and vessels for recreational and sports purposes, and aircrafts with a mass greater than 1 550 kg

3.6.1.

Used for commercial passenger transport, driving instruction, rental purposes

3.6.2.

Used for other business purposes

3.7.

Expenditure, other than maintenance, garaging and parking relating to passenger and multipurpose cars

3.7.1.

Used exclusively for business purposes

3.7.2.

Used partly for commercial passenger transport, driving instruction or rental purposes

3.7.3.

Used partly for purposes other than 3.7.2

3.8.

Expenditure, other than maintenance, garaging and parking relating to motorcycles, caravans and vessels for recreational and sports purposes, and aircrafts with a mass greater than 1 550 kg.

3.8.1.

Used for commercial passenger transport, driving instruction, rental purposes or resale

3.8.2.

Used for other business purposes

3.9.

Purchase of passenger car of M1 category

3.10.

Purchase of accessories for passenger cars of M1 category, including their assembly and installation

3.11.

Expenditure relating to means of passenger transport with more than 9 places, or to means of goods transport

3.12.

Expenditure relating to means of passenger transport with less than 9 places used for commercial operations

3.13.

Expenditure relating to means of transport for which there exists no restriction on the right to deduct

3.14.

Expenditure relating to means of transport for which there exists a restriction on the right to deduct

3.15.

Maintenance of means of passenger transport other than passenger and multipurpose cars, motorcycles, caravans ad vessels for recreational and sports purposes, and aircraft with a mass greater than 1 550 kg.

3.16.

Garaging or parking of a means of passenger transport

3.17.

Expenditure, other than maintenance, garaging or parking relating to means of transport other than passenger and multipurpose cars, motorcycles, caravans and vessels for recreational and sports purposes, and aircraft with a mass greater than 1 550 kg

Code 4. Road tolls and road user charge

4.1.

Road tolls for means of transport with a mass greater than 3 500 kg other than means of transport for paying passengers

4.2.

Road tolls for vehicles with a mass less than or equal to 3 500 kg other than means of transport for paying passengers

4.2.1.

PKW

4.2.2.

LKW

4.3.

Road tolls for means of transport for paying passengers

4.4.

Road tolls for any means of transport across the Great Belt Bridge

4.5.

Road tolls for any means of transport across the Öresund Bridge

4.6.

Road tolls for means of transport for paying passengers with more than 9 places

4.7.

Road tolls for means of transport for paying passengers with less than 9 places

4.8.

Road tolls for vehicles used in the context of a conference, fair, exhibition or congress

4.8.1.

For the organiser of the event

4.8.2.

For a participant in the event, where the expenditure is directly charged by the organiser

Code 5. Travel expenses, such as taxi fares, public transport fares

5.1.

For the taxable person or an employee of the taxable person

5.2.

For someone other than the taxable person, or an employee of the taxable person

5.3.

For the taxable person or an employee of the taxable person in the context of a conference, fair, exhibition or congress

5.3.1.

For the organiser of the event

5.3.2.

For a participant in the event, where the expenditure is directly charged by the organiser

Code 6. Accommodation

6.1.

Expenditure on lodging and accommodation for the taxable person, or an employee of the taxable person

6.2.

Expenditure on lodging and accommodation for someone other than the taxable person or an employee of the taxable person

6.3.

Expenditure on lodging and accommodation for the taxable person or an employee of the taxable person attending qualifying conferences

6.4.

Expenditure on lodging and accommodation for the taxable person or an employee of the taxable person in the context of a conference, fair, exhibition or congress

6.4.1.

For the organiser of the event

6.4.2.

For a participant in the event, where the expenditure is directly charged by the organiser

6.5.

Expenditure on lodging and accommodation for an employee of the taxable person effecting supplies of goods or services

6.6.

Expenditure on lodging and accommodation for onward supply

6.7.

Expenditure on lodging other than 6.5 or 6.6

Code 7. Food, drink and restaurant services

7.1.

Food and drink provided by hotels, bars, restaurants and boarding houses, including breakfast

7.1.1.

For the taxable person or an employee of the taxable person

7.1.2.

For someone other than the taxable person or an employee of the taxable person

7.2.

Food and drink provided in the context of a conference, fair, exhibition or congress

7.2.1.

For the organiser of the event

7.2.2.

For a participant in the event, where the expenditure is directly charged by the organiser

7.3.

Food and drink for an employee of the taxable person effecting supplies of goods or services

7.4.

Restaurant services purchased for onward supply

7.5.

Purchase of food, drink or restaurant services other than 7.2, 7.3 and 7.4

Code 8. Admissions to fairs and exhibitions

8.1.

For the taxable person or an employee of the taxable person

8.2.

For someone other than the taxable person or an employee of the taxable person

Code 9. Expenditure on luxuries, amusements and entertainment

9.1.

Purchase of alcohol

9.2.

Purchase of manufactured tobacco

9.3.

Expenditure on receptions and entertainment.

9.3.1.

For publicity purposes

9.3.2.

Not for publicity purposes

9.4.

Expenditure on maintenance of pleasure craft

9.5.

Expenditure on works of art, collectors items and antiques

9.6.

Expenditure on luxuries, amusements and entertainment for advertising

9.7.

Expenditure on luxuries, amusements and entertainment other than 9.1, 9.2 and 9.3

Code 10. Other

10.1.

Tools

10.2.

Repairs within a warranty period

10.3.

Services connected with education

10.4.

Work on property

10.4.1.

Work on immoveable property

10.4.2.

Work on immoveable property used as a dwelling

10.4.3.

Work on moveable property other than code 3

10.5.

Purchase or hiring of property

10.5.1.

Purchase or hiring of immoveable property

10.5.2.

Purchase or hiring of immoveable property used as a dwelling, or for recreational or leisure use.

10.5.3.

Purchase or hiring of moveable property connected with or used in immoveable property used as a dwelling, or for recreational or leisure use.

10.5.4.

Purchase or hiring of moveable property other than code 2

10.6.

Provision of water, gas or electricity through a distribution network

10.7.

Gifts of a small value

10.8.

Office expenses

10.9.

Participation in fairs and seminars, education or training

10.9.1.

Fairs

10.9.2.

Seminars

10.9.3.

Education

10.9.4.

Training

10.10.

Flat rate additions on livestock and agricultural produce

10.11.

Expenditure on postage of mail to countries outside the EU

10.12.

Expenditure on fax and phone in connection with accommodation

10.13.

Goods and services acquired by a travel organiser for the direct benefit of the traveller

10.14.

Goods purchased for resale other than 1.6

10.15.

services purchased for resale other than 6.6 and 7.4

10.16.

Work on property

10.16.1.

Work on immoveable property used as a residence, recreational or leisure facility

10.16.2.

Work on immoveable property other than 10.16.1

10.16.3.

Work on moveable property connected with or use of an immoveable property in 10.16.1

10.16.4.

Work on moveable property other than 10.16.3

10.17.

Expenditure on property

10.17.1.

Expenditure on immoveable property used as a dwelling, or for recreational or leisure use.

10.17.2.

Expenditure on immoveable property other than 10.17.1

Annex IVModel for the communication from the Member States to the Commission referred to in Article 49(3) of Regulation (EU) No 904/2010

Member State:

Year:

Part A:

Statistics per Member State:

Articles 7-12Article 15Article 16Article 25
Box12345678910111213
Requests for information receivedRequests for information sentLate + outstanding repliesReplies received within 1 monthNotifications under Article 12 receivedSpontaneous information receivedSpontaneous information sentIncoming requests for feedbackFeedback sentOutgoing requests for feedbackFeedback receivedRequest for administrative notification receivedRequest for administrative notification sent
AT
BE
BG
CY
CZ
DE
DK
EE
EL
ES
FI
FR
F1HR
GB
HU
IE
IT
LT
LU
LV
MT
NL
PL
PT
RO
SE
SI
SK
Total

Part B:

Other global statistics:

Statistics on traders
14Number of traders that have declared intra-Community acquisitions during the calendar year
15Number of traders that have declared intra-Community sales of goods and/or services during the calendar year
Statistics on controls and enquiries
16Number of times Article 28 of Regulation (EU) No 904/2010 (Presence in administrative offices and participation in administrative enquiries in other Member States) has been used
17Number of simultaneous controls which the Member State has initiated (Articles 29 and 30 of Regulation (EU) No 904/2010)
18Number of simultaneous controls in which the Member State has participated (Articles 29 and 30 of Regulation (EU) No 904/2010)
Statistics on automatic exchange of information without request (recast Commission Regulation (EU) No 79/2012)
19Quantity of VAT identification numbers allocated to taxable persons who are not established in your Member State (Article 3(1)a of Regulation (EU) No 79/2012)
20Volumes of information on new means of transport (Article 3(2) of Regulation (EU) No 79/2012) forwarded to other Member States
Optional boxes (free text)
21Any other (automatic) exchange of information not covered in previous boxes.
22Benefits and/or results of administrative cooperation.

Annex VRepealed Regulations

Annex VI

Correlation Table

Regulation (EC) No 1925/2004Regulation (EC) No 1174/2009This Regulation
Article 1Article 1
Article 2—
Points (1) and (2) of Article 3Article 2(1) and (2)
Points (3), (4) and (5) of Article 3—
Article 4(1) and (2)Article 3(1) and (2)
Article 4(3), (4) and (5)—
The first paragraph of Article 5Article 4
The second paragraph of Article 5—
Article 6Articles 5
Article 7Article 6
Article 8—
Article 9Article 11
Article 10Article 12
Article 11Article 14
AnnexAnnex IV
Article 1Article 8
Article 2Article 9
Article 3Article 10
AnnexAnnex III

Annex VIICommon data-set and technical details for the storage of and automated access to customs informationF1

The table sets out which piece of information referred to in Article 17(1)(f) of Regulation (EU) No 904/2010 corresponds to which data element exchanged through the electronic system referred to in Article 56(1) of Implementing Regulation (EU) 2015/2447.

When Union code entered for data element No 4/3 (Calculation of Taxes – Tax type) is B00.

Piece of information referred to in Article 17(1)(f) of Regulation (EU) No 904/2010 Data element order number provided for in Implementing Regulation (EU) 2015/2447 Data element name and additional information provided for in Implementing Regulation (EU) 2015/2447
VAT identification number of the importer in the country of importation 3/40 FR1 Additional fiscal references identification No (Party: Importer)
VAT identification number of the tax representative of the importer in the country of importation 3/40 FR3 Additional fiscal references identification No (Party: Tax Representative)
VAT identification number of the customer in another Member State 3/40 FR2 Additional fiscal references identification No (Party: Customer)
Country of origin 5/15 or 5/16 Country of origin or Country of preferential origin
Country of destination 5/8 Country of destination
Commodity code 6/14 Commodity code — Combined nomenclature code.
Total amount 4/4 B00 Tax base f1
Item price 8/6 Statistical value
Net weight 6/1 Net mass (kg)

The currency of the information stored in the electronic system referred to in Article 56(1) of Implementing Regulation (EU) 2015/2447 is euro. The exchange rate between the currency of the Member State of importation and euro will be provided by the system automatically.

1OBLIGATIONF1

Each data element reported under section 4 of this Annex shall be communicated when the information is available in a Member State's national vehicle register.

2VEHICLE/OWNER/HOLDER SEARCHF1

There are five different ways to search for vehicle registration data:

  1. (1)

    by Chassis Number (VIN), Reference Date and Time (optional),

  2. (2)

    by Licence Plate Number, Vehicle Chassis Number (VIN) (optional), Reference Date and Time (optional),

  3. (3)

    by Vehicle Holder, date of birth (optional), Reference Date and Time (optional),

  4. (4)

    by Vehicle Owner, date of birth (optional), Reference Date and Time (optional),

  5. (5)

    by VAT number of the holder/owner of the vehicle, Reference Date and Time (optional).

Without prejudice to the obligation set out in section 1 of this Annex, the Member States may decide not to make all these search modes available if, in the case of outgoing requests, they deem that one or more of them do not meet their Eurofisc liaison officials' needs or, in the case of incoming requests, the information requested is not available in that Member State's national vehicle register.

3TYPES OF QUERIESF1

Based on the data set defined in section 4 of this Annex, and the type of search provided for in section 2, seven different types of queries can be submitted:

  1. (1)

    Vehicle-owner/holder inquiry:

    Requesting a limited set of vehicle information plus the owner and/or holder of the vehicle based on the country-code and Licence Plate Number or Vehicle Chassis Number (VIN), and reference date/time. In case the inquiry is made by Vehicle Chassis Number, it is possible to broadcast the request to several or all connected countries.

  2. (2)

    Extended vehicle-owner/holder inquiry:

    Requesting an extended set of technical vehicle data, registration data and the owner and holder of the vehicle based on the country-code and Licence Plate Number or Vehicle Chassis Number (VIN), and reference date/time. In case the inquiry is made by VIN, it is possible to broadcast the request to several or all connected countries.

  3. (3)

    Vehicle-owner/holder history inquiry:

    Requesting the list of all past owners/holders of a vehicle whichever the countries where the vehicle was previously registered by the provision of a Vehicle Chassis Number (VIN), without a reference date/time. It is possible to broadcast the request to several or all connected countries.

  4. (4)

    Vehicles by owner/holder Inquiry:

    Requesting all vehicles, with a limited set of identifying data, registered on the name of a given natural person based on the first name, last name, date of birth (optional) or ID (optional) of the owner/holder or of a given legal person based on the company's registration name.

  5. (5)

    Vehicle by VAT number inquiry:

    Requesting all vehicles, with a limited set of identifying data, registered on the name of a given natural person or a given legal person based on the VAT number.

  6. (6)

    A batch version of the abovementioned queries 1, 2, 3, 4, and 5 containing several cases. A batch will always be sent to one specific country

  7. (7)

    A hit/no hit inquiry containing several Vehicle Chassis Number (VINs) sent out to several countries. In reply, the requesting Member State will receive a series of tables (a table per responding Member State) with an indication of which VINs were found/not found. This function will only be available in batch mode.

Normally, the actual Date and Time is used to make a query, but it is possible to conduct a search with a Reference Date and Time in the past. When a query is made with a Reference Date and Time in the past and historical information is not available in the register of the specific Member State because no such information is registered at all, the actual information can be returned with an indication that the information is actual information

Without prejudice to the obligation set out in section 1 of this Annex, the Member States may decide not to make all these query modes available if, in the case of outgoing requests, they deem that one or more of them do not meet their Eurofisc liaison officials' needs or, in the case of incoming requests, the information requested is not available in that Member State's national vehicle register.

4DATA SETF1

Data relating to the holder of the vehicle
Registration holder's (company) name separate fields will be used for surname, infixes, titles, etc., and the name in printable format will be communicated
First name separate fields for first name(s) and initials will be used, and the name in printable format will be communicated
Address separate fields will be used for Street, House number and Annex, Zip code, Place of residence, Country of residence, etc., and the Address in printable format will be communicated
Date of birth
Legal entity individual, association, company, firm, etc.
ID number an identifier that uniquely identifies the person or the company.
Type of ID number the type of ID Number (e.g. passport number).
VAT number
Start date holdership start date of the holdership of the car. This date will often be the same as printed under (I) on the registration certificate of the vehicle
End date holdership end data of the holdership of the car
Data relating to the owner of the vehicle
Owner's (company) name separate fields will be used for surname, infixes, titles, etc., and the name in printable format will be communicated
First name separate fields for first name(s) and initials will be used, and the name in printable format will be communicated
Address separate fields will be used for Street, House number and Annex, Zip code, Place of residence, Country of residence, etc., and the Address in printable format will be communicated
Date of birth
Legal entity individual, association, company, firm, etc.
ID number an identifier that uniquely identifies the person or the company.
Type of ID number the type of ID Number (e.g. passport number).
VAT number
Start date ownership start date of the ownership of the car. This date will often be the same as printed under (I) on the registration certificate of the vehicle
End date ownership end date of the ownership of the car
Data relating to vehicles
Licence Plate number
Chassis number/VIN
Country of registration
Make (D.1) e.g. Ford, Opel, Renault, etc.
Commercial type of vehicle (D.3) e.g. Focus, Astra, Megane
Nature of the vehicle/EU category code e.g. moped, motorbike, car, etc.
Colour
Mileage
Mass Mass of the vehicle in service
Date of first registration date of first registration of the vehicle somewhere in the world
Start date (actual) registration date of the registration to which the specific certificate of the vehicle refers
End date registration end date of the registration to which the specific certificate of the vehicle refers. It is possible that this date indicates the period of validity as printed on the document if not unlimited (document abbreviation = H).
Status Scrapped, stolen, exported, etc.
Start date status
End date Status