{
  "url": "https://openlegislation.uk/eu-regulation-2012-815/annex-III",
  "json_url": "https://openlegislation.uk/eu-regulation-2012-815/annex-III.json",
  "legislation": "eur/2012/815",
  "legislation_title": "Commission Implementing Regulation (EU) No 815/2012 of 13 September 2012 laying down detailed rules for the application of Council Regulation (EU) No 904/2010, as regards special schemes for non-established taxable persons supplying telecommunications, broadcasting or electronic services to non-taxable persons",
  "legislation_url": "https://openlegislation.uk/eu-regulation-2012-815",
  "path": "annex/III",
  "kind": "annex",
  "number": "III",
  "heading": null,
  "text": "VAT returns\nUnique reference number as allocated by the Member State of identification shall consist of country code of MSI/VAT number/period – i.e. GB/xxxxxxxxx/Q1.yy + add timestamp for each version. The number shall be attributed by the Member State of identification before transmission of the return to the other Member States concerned.\nRelates to calendar quarters: Q1.yyyy – Q2.yyyy – Q3.yyyy Q4.yyyy.\nRelates to calendar quarters: Q1.yyyy – Q2.yyyy – Q3.yyyy Q4.yyyy.\nTo be completed only in cases where the taxable person submits more than one VAT return for the same quarter. Relates to calendar days: dd.mm.yyyy – dd.mm.yyyy.\nTo be completed only in cases where the taxable person submits more than one VAT return for the same quarter. Relates to calendar days: dd.mm.yyyy – dd.mm.yyyy.\nWhere there is more than one Member State of consumption (or if in a single Member State of consumption there has been a VAT rate change in the middle of a quarter), use box 4.2, 5.2, 6.2 etc.\nWhere there is more than one establishment, use box 12.1.2, 13.1.2 14.1.2 etc.\nPart 1: General information\nColumn A\nColumn B\nColumn C\nBox number\nThe non-Union scheme\nThe Union scheme\nUnique reference number :\n1\nIndividual VAT identification number allocated by the Member State of identification, in accordance with Article 362 of Directive 2006/112/EC\nIndividual VAT identification number allocated by the Member State of identification, in accordance with Article 369d of Directive 2006/112/EC, including country code\n2\nVAT period\nVAT period\n2a\nStart date and end date of period\nStart date and end date of period\n3\nCurrency\nCurrency\nPart 2: For each Member State of consumption in which VAT is due\n2(a) Supplies carried out from the place of business or fixed establishment in the Member State of identification\n4.1\nCountry code of the Member State of consumption\nCountry code of the Member State of consumption\n5.1\nStandard VAT rate in the Member State of consumption\nStandard VAT rate in the Member State of consumption\n6.1\nReduced VAT rate in the Member State of consumption\nReduced VAT rate in the Member State of consumption\n7.1\nTaxable amount at standard rate\nTaxable amount at standard rate\n8.1\nVAT amount at standard rate\nVAT amount at standard rate\n9.1\nTaxable amount at reduced rate\nTaxable amount at reduced rate\n10.1\nVAT amount at reduced rate\nVAT amount at reduced rate\n11.1\nTotal VAT amount payable\nTotal VAT amount payable for supplies of services carried out from the place of business or fixed establishment in the Member State of identification\n2(b) Supplies carried out from fixed establishments not in Member State of identification\n12.1\nCountry code of the Member State of consumption\n13.1\nStandard VAT rate in the Member State of consumption\n14.1\nReduced VAT rate in the Member State of consumption\n15.1\nIndividual VAT identification number, or if not available tax reference number, allocated by the Member State of fixed establishment, including country code\n16.1\nTaxable amount at the standard rate\n17.1\nVAT amount payable at the standard rate\n18.1\nTaxable amount at the reduced rate\n19.1\nVAT amount payable at the reduced rate\n20.1\nTotal VAT amount payable for supplies of services carried out from fixed establishment not in Member State of identification.\n2(c) Grand total for the place of business or fixed establishment in the Member State of identification, and all fixed establishments in all other Member States\n21.1\nTotal VAT amount payable by all establishments (Box 11.1 + Box 11.2 … + Box 20.1 + Box 20.2 …)",
  "extent": "E+W+S+N.I.",
  "status": null,
  "version": "current",
  "annotations": [
    {
      "type": "footnote",
      "label": "f1",
      "text": "Unique reference number as allocated by the Member State of identification shall consist of country code of MSI/VAT number/period – i.e. GB/xxxxxxxxx/Q1.yy + add timestamp for each version. The number shall be attributed by the Member State of identification before transmission of the return to the other Member States concerned."
    },
    {
      "type": "footnote",
      "label": "f2",
      "text": "Relates to calendar quarters: Q1.yyyy – Q2.yyyy – Q3.yyyy Q4.yyyy."
    },
    {
      "type": "footnote",
      "label": "f3",
      "text": "Relates to calendar quarters: Q1.yyyy – Q2.yyyy – Q3.yyyy Q4.yyyy."
    },
    {
      "type": "footnote",
      "label": "f4",
      "text": "To be completed only in cases where the taxable person submits more than one VAT return for the same quarter. Relates to calendar days: dd.mm.yyyy – dd.mm.yyyy."
    },
    {
      "type": "footnote",
      "label": "f5",
      "text": "To be completed only in cases where the taxable person submits more than one VAT return for the same quarter. Relates to calendar days: dd.mm.yyyy – dd.mm.yyyy."
    },
    {
      "type": "footnote",
      "label": "f6",
      "text": "Where there is more than one Member State of consumption (or if in a single Member State of consumption there has been a VAT rate change in the middle of a quarter), use box 4.2, 5.2, 6.2 etc."
    },
    {
      "type": "footnote",
      "label": "f7",
      "text": "Where there is more than one establishment, use box 12.1.2, 13.1.2 14.1.2 etc."
    }
  ],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/eur/2012/815/annex/III",
    "retrieved_at": "2026-11-01T14:49:13.820391+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."
}