{
  "url": "https://openlegislation.uk/eu-regulation-2012-815/article-7",
  "json_url": "https://openlegislation.uk/eu-regulation-2012-815/article-7.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": "article/7",
  "kind": "article",
  "number": "7",
  "heading": "Corrections to VAT returns",
  "text": "The Member State of identification shall allow the taxable person to correct any VAT returns via the electronic interface referred to in Article 2. The Member State of identification shall transmit information on corrections to the Member State(s) of consumption and establishment concerned in accordance with Article 5, and allocate a timestamp to that information.",
  "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/2012/815/article/7",
    "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."
}