{
  "url": "https://openlegislation.uk/eu-regulation-2020-194/article-5",
  "json_url": "https://openlegislation.uk/eu-regulation-2020-194/article-5.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": "article/5",
  "kind": "article",
  "number": "5",
  "heading": "Transmission of information contained in VAT return",
  "text": "The information contained in the VAT return referred to in Article 4(1) shall be sent by the Member State of identification via the CCN/CSI network, using the common electronic message set out in Annex III:\n(a) to each Member State of consumption mentioned in the VAT return;\n(b) in addition, in the case of the Union scheme, to each of the following Member States mentioned in the VAT return:\n(i) each Member State from which goods are dispatched or transported;\n(ii) each Member State of establishment from which services have been supplied.\nFor the purpose of the first paragraph, the Member State of identification shall transmit to each relevant Member State the general information contained in part 1 of the common electronic message set out in Annex III, together with the information in parts 2, 3 and 4 of that common electronic message relating to that particular Member State.",
  "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/2020/194/article/5",
    "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."
}