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New version applies from 10/05/2026. 2 provisions change. Annex V changes in this version: compare with the current text.

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

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

Information to be provided by the tax authorities responsible in each Member State to the NSA 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 acquisition 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 on taxable persons not established in the Member State of consumption making use of the special 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 on supplies of goods related to the special scheme, provided for in Section 3 of Chapter 6 of Title XII of Council Directive 2006/112/EC, communicated by all other Member States in accordance with Article 21(1) of Regulation (EU) No 904/2010.

Official text · consolidated version 01/01/2022 (no longer in force) Open full page ↗
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