{
  "url": "https://openlegislation.uk/eu-regulation-2012-79/annex-IV/division-2",
  "json_url": "https://openlegislation.uk/eu-regulation-2012-79/annex-IV/division-2.json",
  "legislation": "eur/2012/79",
  "legislation_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)",
  "legislation_url": "https://openlegislation.uk/eu-regulation-2012-79",
  "path": "annex/IV/division/2",
  "kind": "division",
  "number": null,
  "heading": null,
  "text": "Part B:\nOther global statistics:\nStatistics on traders\n14\nNumber of traders that have declared intra-Community acquisitions during the calendar year\n15\nNumber of traders that have declared intra-Community sales of goods and/or services during the calendar year\nStatistics on controls and enquiries\n16\nNumber 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\n17\nNumber of simultaneous controls which the Member State has initiated (Articles 29 and 30 of Regulation (EU) No 904/2010)\n18\nNumber of simultaneous controls in which the Member State has participated (Articles 29 and 30 of Regulation (EU) No 904/2010)\nStatistics on automatic exchange of information without request (recast Commission Regulation (EU) No 79/2012)\n19\nQuantity 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)\n20\nVolumes of information on new means of transport (Article 3(2) of Regulation (EU) No 79/2012) forwarded to other Member States\nOptional boxes (free text)\n21\nAny other (automatic) exchange of information not covered in previous boxes.\n22\nBenefits and/or results of administrative cooperation.",
  "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/2012/79/annex/IV/division/2",
    "retrieved_at": "2026-11-01T14:49:37.183623+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."
}