{
  "url": "https://openlegislation.uk/eu-regulation-2012-79",
  "json_url": "https://openlegislation.uk/eu-regulation-2012-79.json",
  "id": "eur/2012/79",
  "title": "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)",
  "short_title": "Regulation (EU) No 79/2012 laying down detailed rules for implementing certain provisions of Council…",
  "long_title": "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)",
  "citation": "EU Regulation No 79/2012",
  "type": "eur",
  "year": "2012",
  "number": "79",
  "version": "current",
  "date": "2012-01-31",
  "revised": false,
  "valid_from": null,
  "extent": "E+W+S+N.I.",
  "unapplied_effects": 1,
  "provisions": [
    {
      "path": "introduction",
      "kind": "introduction",
      "number": null,
      "heading": "Introductory text",
      "url": "https://openlegislation.uk/eu-regulation-2012-79/introduction",
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": null
    },
    {
      "path": "article/1",
      "kind": "article",
      "number": "1",
      "heading": "Subject matter",
      "url": "https://openlegislation.uk/eu-regulation-2012-79/article-1",
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": null
    },
    {
      "path": "article/2",
      "kind": "article",
      "number": "2",
      "heading": "Categories of information to be exchanged without prior request",
      "url": "https://openlegislation.uk/eu-regulation-2012-79/article-2",
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": null
    },
    {
      "path": "article/3",
      "kind": "article",
      "number": "3",
      "heading": "Subcategories of information to be exchanged without prior request",
      "url": "https://openlegislation.uk/eu-regulation-2012-79/article-3",
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": null
    },
    {
      "path": "article/4",
      "kind": "article",
      "number": "4",
      "heading": "Notification of abstention from participation in the exchange of information without prior request",
      "url": "https://openlegislation.uk/eu-regulation-2012-79/article-4",
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": null
    },
    {
      "path": "article/5",
      "kind": "article",
      "number": "5",
      "heading": "Frequency of the transmission of the information",
      "url": "https://openlegislation.uk/eu-regulation-2012-79/article-5",
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": null
    },
    {
      "path": "article/5a",
      "kind": "article",
      "number": "5a",
      "heading": "Exchange of customs information",
      "url": "https://openlegislation.uk/eu-regulation-2012-79/article-5a",
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": null
    },
    {
      "path": "article/5b",
      "kind": "article",
      "number": "5b",
      "heading": "Exchange of vehicle registration information",
      "url": "https://openlegislation.uk/eu-regulation-2012-79/article-5b",
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": null
    },
    {
      "path": "article/5c",
      "kind": "article",
      "number": "5c",
      "heading": "Identification 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",
      "url": "https://openlegislation.uk/eu-regulation-2012-79/article-5c",
      "extent": "E+W+S+N.I.",
      "status": null,
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    },
    {
      "path": "article/6",
      "kind": "article",
      "number": "6",
      "heading": "Transmission of communications",
      "url": "https://openlegislation.uk/eu-regulation-2012-79/article-6",
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      "status": null,
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    },
    {
      "path": "article/7",
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      "number": "7",
      "heading": "Information to taxable persons",
      "url": "https://openlegislation.uk/eu-regulation-2012-79/article-7",
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      "status": null,
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    },
    {
      "path": "article/8",
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      "heading": "Information exchanged in the framework of VAT refund",
      "url": "https://openlegislation.uk/eu-regulation-2012-79/article-8",
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      "status": null,
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    },
    {
      "path": "article/9",
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      "number": "9",
      "heading": "Description relating to the business activity exchanged in the framework of VAT refund",
      "url": "https://openlegislation.uk/eu-regulation-2012-79/article-9",
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      "status": null,
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    },
    {
      "path": "article/10",
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      "heading": "Notification of instruments and decisions relating to a VAT refund",
      "url": "https://openlegislation.uk/eu-regulation-2012-79/article-10",
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": null
    },
    {
      "path": "article/11",
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      "heading": "Statistical data",
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    },
    {
      "path": "article/12",
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      "heading": "Communication of national measures",
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      "status": null,
      "parent": null
    },
    {
      "path": "article/13",
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      "heading": "Repeal",
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      "path": "article/14",
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      "heading": "Entry into force",
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    },
    {
      "path": "signature",
      "kind": "signature",
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      "heading": "Signature",
      "url": "https://openlegislation.uk/eu-regulation-2012-79/signature",
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      "status": null,
      "parent": null
    },
    {
      "path": "annex/I",
      "kind": "annex",
      "number": "I",
      "heading": "The details on invoicing in accordance with by Article 32 of Regulation (EU) No 904/2010",
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      "status": null,
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    },
    {
      "path": "annex/I/division/1",
      "kind": "division",
      "number": "1",
      "heading": "Issuance of invoices",
      "url": null,
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "annex/I"
    },
    {
      "path": "annex/I/division/1/division/1",
      "kind": "division",
      "number": null,
      "heading": "Article 221(1) of Directive 2006/112/EC — option to require invoices to be issued",
      "url": null,
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "annex/I/division/1"
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    {
      "path": "annex/I/division/1/division/1/division/Q1",
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    },
    {
      "path": "annex/I/division/1/division/1/division/Q2",
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      "url": "https://openlegislation.uk/eu-regulation-2012-79/annex-I/division-1/division-1/division-Q2",
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    },
    {
      "path": "annex/I/division/1/division/2",
      "kind": "division",
      "number": null,
      "heading": "Article 221(2) of Directive 2006/112/EC — option for invoices for exempt financial and insurance services",
      "url": null,
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "annex/I/division/1"
    },
    {
      "path": "annex/I/division/1/division/2/division/Q3",
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      "url": "https://openlegislation.uk/eu-regulation-2012-79/annex-I/division-1/division-2/division-Q3",
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    {
      "path": "annex/I/division/1/division/2/division/Q4",
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    {
      "path": "annex/I/division/1/division/3",
      "kind": "division",
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      "heading": "Article 221(3) of Directive 2006/112/EC — option not to require an invoice for exempt supplies",
      "url": null,
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    {
      "path": "annex/I/division/1/division/3/division/Q5",
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      "url": "https://openlegislation.uk/eu-regulation-2012-79/annex-I/division-1/division-3/division-Q5",
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    },
    {
      "path": "annex/I/division/2",
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      "heading": "Time of issue of an invoice",
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    {
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    {
      "path": "annex/I/division/2/division/1/division/Q6",
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      "path": "annex/I/division/2/division/1/division/Q7",
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      "heading": "Summary invoices",
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    {
      "path": "annex/I/division/3/division/1",
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      "heading": "Article 223 of Directive 2006/112/EC — time period for issuing summary invoices",
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    {
      "path": "annex/I/division/3/division/1/division/Q8",
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      "path": "annex/I/division/4",
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      "heading": "Self-billed invoices",
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    {
      "path": "annex/I/division/4/division/1",
      "kind": "division",
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      "heading": "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",
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      "path": "annex/I/division/5",
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      "heading": "Outsourcing of invoices to non-EU third parties",
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    {
      "path": "annex/I/division/5/division/1",
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      "heading": "Article 225 of Directive 2006/112/EC — option to impose conditions on non-EU third parties issuing invoices on behalf of EU suppliers",
      "url": null,
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      "status": null,
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    {
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      "path": "annex/I/division/5/division/1/division/Q12",
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      "heading": "Content of invoices",
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    {
      "path": "annex/I/division/6/division/1",
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      "number": null,
      "heading": "Article 227 of Directive 2006/112/EC — requirement to mention the customer’s VAT identification number",
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      "path": "annex/I/division/6/division/1/division/Q13",
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      "path": "annex/I/division/6/division/1/division/Q14",
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      "heading": "Article 230 of Directive 2006/112/EC — currency on the VAT invoice",
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      "path": "annex/I/division/6/division/2/division/Q15",
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      "path": "annex/I/division/6/division/3",
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      "heading": "Article 239 of Directive 2006/112/EC — use of a tax reference number",
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      "path": "annex/I/division/6/division/3/division/Q16",
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      "path": "annex/I/division/6/division/4",
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      "heading": "Article 240 of Directive 2006/112/EC — use of a VAT identification number and a tax reference number",
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      "path": "annex/I/division/6/division/4/division/Q17",
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      "heading": "Paper and electronic invoices",
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    {
      "path": "annex/I/division/7/division/1",
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      "heading": "Article 235 of Directive 2006/112/EC — electronic invoices issued from outside of the EU",
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      "path": "annex/I/division/7/division/1/division/Q18",
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      "path": "annex/I/division/7/division/1/division/Q19",
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      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "annex/I/division/7/division/1"
    },
    {
      "path": "annex/I/division/8",
      "kind": "division",
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      "heading": "Simplified invoices",
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      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "annex/I"
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    {
      "path": "annex/I/division/8/division/1",
      "kind": "division",
      "number": null,
      "heading": "Article 238 of Directive 2006/112/EC — use of simplified invoices",
      "url": null,
      "extent": "E+W+S+N.I.",
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    {
      "path": "annex/I/division/8/division/1/division/Q20",
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      "number": "Q20",
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    {
      "path": "annex/I/division/8/division/2",
      "kind": "division",
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      "heading": "Article 226b of Directive 2006/112/EC — details required on a simplified invoice",
      "url": null,
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "annex/I/division/8"
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    {
      "path": "annex/I/division/8/division/2/division/Q21",
      "kind": "division",
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