{
  "url": "https://openlegislation.uk/eu-regulation-2020-1197/annex-V/chapter-IV/section-31/division-7",
  "json_url": "https://openlegislation.uk/eu-regulation-2020-1197/annex-V/chapter-IV/section-31/division-7.json",
  "legislation": "eur/2020/1197",
  "legislation_title": "Commission Implementing Regulation (EU) 2020/1197 of 30 July 2020 laying down technical specifications and arrangements pursuant to Regulation (EU) 2019/2152 of the European Parliament and of the Council on European business statistics repealing 10 legal acts in the field of business statistics (Text with EEA relevance)",
  "legislation_url": "https://openlegislation.uk/eu-regulation-2020-1197",
  "path": "annex/V/chapter/IV/section/31/division/7",
  "kind": "division",
  "number": "7",
  "heading": "Member States may exempt the reporting units for statistics on intra-Union exports of goods from providing information about the ID number of the partner operator in the Member State of import only where:",
  "text": "(a) the reporting unit, for instance in the context of triangular trade, is unable to provide information about the ID number of the partner operator in the Member State of import;\n(b) the ID number of the partner operator in the Member State of import cannot be determined. This simplification is limited to:\nsales to taxable persons or non-taxable persons, including private individuals, who are not registered for VAT purposes;\nspecific goods or movements as referred to in Chapter III of this Annex.",
  "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/2020/1197/annex/V/chapter/IV/section/31/division/7",
    "retrieved_at": "2026-11-01T14:42:28.657754+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."
}