# 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, Annex III

Extent: E+W+S+N.I.

VAT returns
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.
Relates to calendar quarters: Q1.yyyy – Q2.yyyy – Q3.yyyy Q4.yyyy.
Relates to calendar quarters: Q1.yyyy – Q2.yyyy – Q3.yyyy Q4.yyyy.
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.
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.
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.
Where there is more than one establishment, use box 12.1.2, 13.1.2 14.1.2 etc.
Part 1: General information
Column A
Column B
Column C
Box number
The non-Union scheme
The Union scheme
Unique reference number :
1
Individual VAT identification number allocated by the Member State of identification, in accordance with Article 362 of Directive 2006/112/EC
Individual VAT identification number allocated by the Member State of identification, in accordance with Article 369d of Directive 2006/112/EC, including country code
2
VAT period
VAT period
2a
Start date and end date of period
Start date and end date of period
3
Currency
Currency
Part 2: For each Member State of consumption in which VAT is due
2(a) Supplies carried out from the place of business or fixed establishment in the Member State of identification
4.1
Country code of the Member State of consumption
Country code of the Member State of consumption
5.1
Standard VAT rate in the Member State of consumption
Standard VAT rate in the Member State of consumption
6.1
Reduced VAT rate in the Member State of consumption
Reduced VAT rate in the Member State of consumption
7.1
Taxable amount at standard rate
Taxable amount at standard rate
8.1
VAT amount at standard rate
VAT amount at standard rate
9.1
Taxable amount at reduced rate
Taxable amount at reduced rate
10.1
VAT amount at reduced rate
VAT amount at reduced rate
11.1
Total VAT amount payable
Total VAT amount payable for supplies of services carried out from the place of business or fixed establishment in the Member State of identification
2(b) Supplies carried out from fixed establishments not in Member State of identification
12.1
Country code of the Member State of consumption
13.1
Standard VAT rate in the Member State of consumption
14.1
Reduced VAT rate in the Member State of consumption
15.1
Individual VAT identification number, or if not available tax reference number, allocated by the Member State of fixed establishment, including country code
16.1
Taxable amount at the standard rate
17.1
VAT amount payable at the standard rate
18.1
Taxable amount at the reduced rate
19.1
VAT amount payable at the reduced rate
20.1
Total VAT amount payable for supplies of services carried out from fixed establishment not in Member State of identification.
2(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
21.1
Total VAT amount payable by all establishments (Box 11.1 + Box 11.2 … + Box 20.1 + Box 20.2 …)

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Source: https://www.legislation.gov.uk/eur/2012/815/annex/III (the official version)
Page: https://openlegislation.uk/eu-regulation-2012-815/annex-III
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.