Annex V - Information to be provided by the tax authorities responsible in each Member State to the NSA, as referred to in Article 5(2):

Information to be provided by the tax authorities responsible in each Member State to the NSANSA, as referred to in Article 5(2):

information from VAT returns on taxable persons or non-taxable legal persons who have declared, for the period in question, intra-Union supplies of goods in accordance with point (a) of Article 251 of Directive 2006/112/EC or intra-Union acquisitionacquisitions of goods in accordance with point (c) of Article 251 of that Directive;

information from recapitulative statements on intra-Union supplies collected from the recapitulative VAT statements in accordance with Articles 264 and 265 of Directive 2006/112/EC;

information on intra-Union acquisitions communicated by all other Member States in accordance with Article 21(2) of Council Regulation (EU) No 904/2010 (⁷);

information from VAT returns onsubmitted to the Member State of identification by taxable persons not established in the Member State of consumption making use of the special scheme,scheme provided for in Section 3 of Chapter 6 of Title XII of Directive 2006/112/EC, who have declared, for the period in question, supplies of goods under that scheme in accordance with Article 369g of that Directive;

information onfrom suppliesVAT ofreturns goods relatedsubmitted to the Member State of identification by taxable persons making use of the special scheme,scheme provided for in Section 34 of Chapter 6 of Title XII of Council Directive 2006/112/EC, communicatedwho byhave alldeclared, otherfor Memberthe Statesperiod in question, distance sales of goods imported from third territories or third countries under that scheme in accordance with Article 21(1)369t of Regulationthat (EU) No 904/2010.Directive;

information from VAT returns submitted to the Member State of identification by taxable persons making use of the special scheme provided for in Section 5 of Chapter 6 of Title XII of Directive 2006/112/EC, who have declared, for the period in question, transfers of own of goods under that scheme in accordance with Article 369xg of that Directive;

information related to the special schemes provided for in Sections 3, 4 and 5 of Chapter 6 of Title XII of Directive 2006/112/EC, made accessible to all other Member States in accordance with Article 21(1) of Regulation (EU) No 904/2010;

information exchanged under the procedures provided for in Articles 20 to 25 and 36 to 37 of Council Directive (EU) 2020/262 (⁸), where the tax authority is the competent authority referred to in Article 3(2) of Council Regulation (EU) No 389/2012 (⁹) on administrative cooperation in the field of excise duties.