{
  "url": "https://openlegislation.uk/eu-regulation-2020-194/annex-III",
  "json_url": "https://openlegislation.uk/eu-regulation-2020-194/annex-III.json",
  "legislation": "eur/2020/194",
  "legislation_title": "Commission Implementing Regulation (EU) 2020/194 of 12 February 2020 laying down detailed rules for the application of Council Regulation (EU) No 904/2010 as regards the special schemes for taxable persons supplying services to non-taxable persons, making distance sales of goods and certain domestic supplies of goods",
  "legislation_url": "https://openlegislation.uk/eu-regulation-2020-194",
  "path": "annex/III",
  "kind": "annex",
  "number": "III",
  "heading": "VAT returns",
  "text": "Unique reference number as allocated by the Member State of identification shall consist of country code of MSI/VAT number/period – i.e. CZ/xxxxxxxxx/Q1.yyyy (or /M01.yyyy for the import scheme) + add timestamp. 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. Where there is more than one tax period to be corrected in Part 3, use box 22.1.1, 22.1.2, etc.\nRelates to calendar months: M01.yyyy – M02.yyyy – M03.yyyy – etc. Where there is more than one tax period to be corrected in Part 3, use box 22.1.1, 22.1.2, etc.\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/the intermediary submits more than one VAT return for the same month. Relates to calendar days: dd.mm.yyyy – dd.mm.yyyy.\nWhere there is more than one Member State of consumption.\nIncluding supplies facilitated by an electronic interface referred to in Article 14a(2) of Directive 2006/112/EC, where the dispatch or the transport of those goods begins and ends in the Member State of identification.\nWhere more than one standard rate is applied during the return period, use boxes 5.1.2, 7.1.2, 8.1.2, 13.1.2, 16.1.2, 17.1.2, etc. Where more than one reduced VAT rate is applied, use boxes 6.1.2, 9.1.2, 10.1.2, 14.1.2, 18.1.2, 19.1.2, etc.\nWhere there is more than one fixed establishment, use box 12.2 to 20.2, etc.\nWhere there is more than one Member State other than the Member State of identification from which goods are dispatched or transported, use box 12.2 to 20.2, etc.\nIncluding supplies facilitated by an electronic interface referred to in Article 14a(2) of Directive 2006/112/EC, where the dispatch or the transport of those goods begins and ends in the same Member State.\nThis amount can be negative.\nNegative amounts in boxes 25.1, 25.2, etc. cannot be taken into account.\nPart 1: General information\nColumn A\nColumn B\nColumn C\nColumn D\nBox number\nThe non-Union scheme\nThe Union scheme\nThe import 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\nIndividual VAT identification number allocated by the Member State of identification in accordance with Article 369q(1) or (3) of Directive 2006/112/EC\n1a\nIf the taxable person is represented by an intermediary, the identification number of that intermediary allocated in accordance with Article 369q(2) of Directive 2006/112/EC\n2\nTax period\nTax period\nTax period\n2a\nStart date and end date of period\nStart date and end date of period\nStart date and end date of period\n3\nCurrency\nCurrency\nCurrency\nPart 2: For each Member State of consumption in which VAT is due\n2(a) Services supplied from the Member State of identification and fixed establishment(s) outside the Union\n2(b) Supplies of goods dispatched or transported from the Member State of identification\n4.1\nCountry code of the Member State of consumption\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\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\nReduced VAT rate in the Member State of consumption\n7.1\nTaxable amount at standard rate\nTaxable amount at standard rate\nTaxable amount at standard rate\n8.1\nVAT amount at standard rate\nVAT amount at standard rate\nVAT amount at standard rate\n9.1\nTaxable amount at reduced rate\nTaxable amount at reduced rate\nTaxable amount at reduced rate\n10.1\nVAT amount at reduced rate\nVAT amount at reduced rate\nVAT amount at reduced rate\n11.1\nTotal VAT amount payable\nTotal VAT amount payable for supplies of services declared in part 2a and supplies of goods declared in part 2b\nTotal VAT amount payable\n2(c) Services supplied from fixed establishments in Member States other than the Member State of identification\n2(d) Supplies of goods dispatched or transported from a Member State other than the 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, including country code:\nof the fixed establishment from which supplies of services are made; or\nof the establishment from which goods are dispatched or transported.\nWhere the supplies of goods are made in accordance with Article 14a(2) of Directive 2006/112/EC and the taxable person does not have a VAT identification or tax reference number in the Member State from which goods are dispatched or transported, the country code of that Member State must still be provided.\n16.1\nTaxable amount at standard rate\n17.1\nVAT amount at standard rate\n18.1\nTaxable amount at reduced rate\n19.1\nVAT amount at reduced rate\n20.1\nTotal VAT amount payable for supplies of services declared in part 2c and supplies of goods declared in part 2d\n2(e) Grand total for supplies from the Member State of identification, supplies of goods from another Member State and services from all fixed establishments not in the Member State of identification\n21.1\nTotal VAT amount payable (Box 11.1 + Box 11.2 ... + Box 20.1 + Box 20.2 ...)\nPart 3: For each Member State of consumption for which a VAT correction is made\n22.1.\nTax period\nTax period\nTax period\n23.1\nCountry code of the Member State of consumption\nCountry code of the Member State of consumption\nCountry code of the Member State of consumption\n24.1\nTotal VAT amount resulting from corrections of supplies\nTotal VAT amount resulting from corrections of supplies\nTotal VAT amount resulting from corrections of supplies\nPart 4: Balance of VAT due for each Member State of consumption\n25.1.\nTotal VAT amount due including corrections of previous returns per Member State (Box 11.1 + Box 11.2 … + Box 24.1 + Box 24.2. …)\nTotal VAT amount due including corrections of previous returns per Member State (Box 21.1 + Box 21.2 … + Box 24.1 + Box 24.2. …)\nTotal VAT amount due including corrections of previous returns per Member State (Box 11.1 + Box 11.2 … + Box 24.1 + Box 24.2. …)\nPart 5: Total amount of VAT due for all Member States of consumption\n26\nTotal VAT amount due for all Member States (Box 25.1+ 25.2. …)\nTotal VAT amount due for all Member States (Box 25.1+ 25.2. …)\nTotal VAT amount due for all Member States (Box 25.1+ 25.2. …)",
  "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. CZ/xxxxxxxxx/Q1.yyyy (or /M01.yyyy for the import scheme) + add timestamp. 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. Where there is more than one tax period to be corrected in Part 3, use box 22.1.1, 22.1.2, etc."
    },
    {
      "type": "footnote",
      "label": "f3",
      "text": "Relates to calendar months: M01.yyyy – M02.yyyy – M03.yyyy – etc. Where there is more than one tax period to be corrected in Part 3, use box 22.1.1, 22.1.2, etc."
    },
    {
      "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/the intermediary submits more than one VAT return for the same month. 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."
    },
    {
      "type": "footnote",
      "label": "f7",
      "text": "Including supplies facilitated by an electronic interface referred to in Article 14a(2) of Directive 2006/112/EC, where the dispatch or the transport of those goods begins and ends in the Member State of identification."
    },
    {
      "type": "footnote",
      "label": "f8",
      "text": "Where more than one standard rate is applied during the return period, use boxes 5.1.2, 7.1.2, 8.1.2, 13.1.2, 16.1.2, 17.1.2, etc. Where more than one reduced VAT rate is applied, use boxes 6.1.2, 9.1.2, 10.1.2, 14.1.2, 18.1.2, 19.1.2, etc."
    },
    {
      "type": "footnote",
      "label": "f9",
      "text": "Where there is more than one fixed establishment, use box 12.2 to 20.2, etc."
    },
    {
      "type": "footnote",
      "label": "f10",
      "text": "Where there is more than one Member State other than the Member State of identification from which goods are dispatched or transported, use box 12.2 to 20.2, etc."
    },
    {
      "type": "footnote",
      "label": "f11",
      "text": "Including supplies facilitated by an electronic interface referred to in Article 14a(2) of Directive 2006/112/EC, where the dispatch or the transport of those goods begins and ends in the same Member State."
    },
    {
      "type": "footnote",
      "label": "f12",
      "text": "This amount can be negative."
    },
    {
      "type": "footnote",
      "label": "f13",
      "text": "Negative amounts in boxes 25.1, 25.2, etc. cannot be taken into account."
    }
  ],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/eur/2020/194/annex/III",
    "retrieved_at": "2026-11-01T14:42:50.288580+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."
}