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
Article 1
Definitions
Article 2
Functionalities of the electronic interface
Article 3
Transmission of identification information
Article 4
Submission of VAT return by the taxable person or the intermediary
Article 5
Transmission of information contained in VAT return
Article 6
Unique reference number
Article 7
Repeal
Article 8
Entry into force
ANNEX I
Identification details
Column A |
Column B |
Column C |
Column D |
Column E |
Box number |
The non-Union scheme |
The Union scheme |
The import scheme (Identification of the taxable person) |
The import scheme (Identification of the intermediary) |
1 |
Individual VAT identification number allocated by the Member State of identification in accordance with Article 362 of Directive 2006/112/EC (1) |
Individual VAT identification number allocated by the Member State of identification in accordance with Article 369d of Directive 2006/112/EC, including the country code |
Individual VAT identification number allocated by the Member State of identification in accordance with Article 369q(1) or (3) of Directive 2006/112/EC (2) |
Individual identification number allocated by the Member State of identification in accordance with Article 369q(2) of Directive 2006/112/EC (3) |
1a |
|
|
If the taxable person is represented by an intermediary, the individual identification number of that intermediary allocated in accordance with Article 369q(2) of Directive 2006/112/EC |
|
2 |
National tax number |
|
National tax number (4) |
|
2a |
|
|
VAT identification number, if any |
VAT identification number |
3 |
Company name |
Company name |
Company name |
Company name |
4 |
Trading name(s) of the company if different from the company name |
Trading name(s) of the company if different from the company name |
Trading name(s) of the company if different from the company name |
Trading name(s) of the company if different from the company name |
5 |
Full postal address of the company(5) |
Full postal address of the company(5) |
Full postal address of the company(5) |
Full postal address of the company(5) |
6 |
Country in which the taxable person has his place of business |
Country in which the taxable person has his place of business if not in the Union |
Country in which the taxable person has his place of business |
The Member State in which the intermediary has his place of business or, in the absence of a place of business in the Union, the Member State in which the intermediary has a fixed establishment where he indicates that he will make use of the import scheme on behalf of the taxable person(s) he represents |
7 |
Email address of the taxable person |
Email address of the taxable person |
Email address of the taxable person |
Email address of the intermediary |
8 |
Website(s) of the taxable person |
Website(s) of the taxable person where available |
Website(s) of the taxable person |
|
9 |
Contact name |
Contact name |
Contact name |
Contact name |
10 |
Telephone number |
Telephone number |
Telephone number |
Telephone number |
11 |
IBAN or OBAN number |
IBAN number |
IBAN number(6) |
IBAN number(7) |
12 |
BIC number (8) |
BIC number(8) |
BIC number (6) (8) |
BIC number (7) (8) |
13.1 |
|
Individual VAT identification number(s) or, if not available, tax reference number(s) allocated by the Member State(s) in which the taxable person has a fixed establishment(s) other than the Member State of identification and by the Member State(s) where goods are dispatched or transported from other than the Member State of identification (9) Indicator of whether the taxable person has a fixed establishment in this Member State (14) |
Individual VAT identification number(s) or, if not available, tax reference number(s) allocated by the Member State(s) in which the taxable person has a fixed establishment(s) other than the Member State of identification (9) |
Individual VAT identification number(s) or, if not available, tax reference number(s) allocated by the Member State(s) in which the intermediary has a fixed establishment(s) other than the Member State of identification (9) |
14.1 |
|
Full postal address and trading name of fixed establishments and places where goods are dispatched or transported from in Member States other than the Member State of identification (10) |
Full postal address and trading name of fixed establishments in Member States other than the Member State of identification (10) |
Full postal address and trading name of fixed establishments in Member States other than the Member State of identification (10) |
15.1 |
|
VAT identification number(s) allocated by Member State(s) as a non-established taxable person (11) |
|
|
16.1 |
Electronic declaration that the taxable person is not established within the Union |
Electronic declaration that the taxable person is not established within the Union |
|
|
16.2. |
|
Indicator of whether the taxable person is an electronic interface referred to in Article 14a(2) of Directive 2006/112/EC(14) |
|
|
17 |
Date of commencement of using the scheme (12) |
Date of commencement of using the scheme (12) |
Date of commencement of using the scheme (13) |
|
18 |
Date of request by the taxable person to be registered under the scheme |
Date of request by the taxable person to be registered under the scheme |
Date of request by the taxable person or the intermediary acting on his behalf to be registered under the scheme |
Date of request to be registered as an intermediary |
19 |
Date of registration decision by the Member State of identification |
Date of registration decision by the Member State of identification |
Date of registration decision by the Member State of identification |
Date of registration decision by the Member State of identification |
20 |
|
Indicator of whether the taxable person is a VAT group (14) |
|
|
21 |
Individual VAT identification number(s) allocated by the Member State of identification in accordance with Articles 362, 369d or 369q of Directive 2006/112/EC if the taxable person has previously used or is currently using one of these schemes |
Individual VAT identification number(s) allocated by the Member State of identification in accordance with Articles 362, 369d or 369q of Directive 2006/112/EC if the taxable person has previously used or is currently using one of these schemes |
Individual VAT identification number(s) allocated by the Member State of identification in accordance with Articles 362, 369d or 369q of Directive 2006/112/EC if the taxable person has previously used or is currently using one of these schemes |
Intermediary number(s) allocated by the Member State of identification in accordance with Article 369q(2) of Directive 2006/112/EC |
ANNEX II
Details relating to the status of a taxable person or an intermediary in the register of a Member State of identification
|
Individual VAT identification number of a taxable person allocated by the Member State of identification, including country code |
Individual identification number of an intermediary allocated by the Member State of identification, including country code |
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Date from which the change is effective |
Reason for changing the status of the taxable person in the register by using the following codes:
|
Reason for changing the status of the intermediary in the register by using the following codes:
|
ANNEX III
VAT returns
Part 1: General information |
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Column A |
Column B |
Column C |
Column D |
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Box number |
The non-Union scheme |
The Union scheme |
The import scheme |
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Unique reference number (1) : |
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1 |
Individual VAT identification number allocated by the Member State of identification in accordance with Article 362 of Directive 2006/112/EC |
Individual VAT identification number allocated by the Member State of identification in accordance with Article 369d of Directive 2006/112/EC, including country code |
Individual VAT identification number allocated by the Member State of identification in accordance with Article 369q(1) or (3) of Directive 2006/112/EC |
||||
1a |
|
|
If 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 |
||||
2 |
Tax period (2) |
Tax period (2) |
Tax period (3) |
||||
2a |
Start date and end date of period (4) |
Start date and end date of period (4) |
Start date and end date of period (5) |
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3 |
Currency |
Currency |
Currency |
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Part 2: For each Member State of consumption in which VAT is due (6) |
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|
|
2(a) Services supplied from the Member State of identification and fixed establishment(s) outside the Union 2(b) Supplies of goods dispatched or transported from the Member State of identification (7) |
|
||||
4.1 |
Country code of the Member State of consumption |
Country code of the Member State of consumption |
Country code of the Member State of consumption |
||||
5.1 |
Standard VAT rate in the Member State of consumption (8) |
Standard VAT rate in the Member State of consumption (8) |
Standard VAT rate in the Member State of consumption (8) |
||||
6.1 |
Reduced VAT rate in the Member State of consumption (8) |
Reduced VAT rate in the Member State of consumption (8) |
Reduced VAT rate in the Member State of consumption (8) |
||||
7.1 |
Taxable amount at standard rate (8) |
Taxable amount at standard rate(8) |
Taxable amount at standard rate (8) |
||||
8.1 |
VAT amount at standard rate (8) |
VAT amount at standard rate (8) |
VAT amount at standard rate (8) |
||||
9.1 |
Taxable amount at reduced rate (8) |
Taxable amount at reduced rate (8) |
Taxable amount at reduced rate (8) |
||||
10.1 |
VAT amount at reduced rate (8) |
VAT amount at reduced rate (8) |
VAT amount at reduced rate (8) |
||||
11.1 |
Total VAT amount payable |
Total VAT amount payable for supplies of services declared in part 2a and supplies of goods declared in part 2b |
Total VAT amount payable |
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|
|
2(c) Services supplied from fixed establishments in Member States other than the Member State of identification (9) |
|
||||
|
|
2(d) Supplies of goods dispatched or transported from a Member State other than the Member State of identification (10) (11) |
|
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12.1 |
|
Country code of the Member State of consumption |
|
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13.1 |
|
Standard VAT rate in the Member State of consumption(8) |
|
||||
14.1 |
|
Reduced VAT rate in the Member State of consumption (8) |
|
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15.1 |
|
Individual VAT identification number or, if not available, tax reference number, including country code:
Where 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. |
|
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16.1 |
|
Taxable amount at standard rate (8) |
|
||||
17.1 |
|
VAT amount at standard rate (8) |
|
||||
18.1 |
|
Taxable amount at reduced rate (8) |
|
||||
19.1 |
|
VAT amount at reduced rate (8) |
|
||||
20.1 |
|
Total VAT amount payable for supplies of services declared in part 2c and supplies of goods declared in part 2d |
|
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|
|
2(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 |
|
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21.1 |
|
Total VAT amount payable (Box 11.1 + Box 11.2 ... + Box 20.1 + Box 20.2 ...) |
|
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Part 3: For each Member State of consumption for which a VAT correction is made |
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22.1. |
Tax period (2) |
Tax period (2) |
Tax period (3) |
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23.1 |
Country code of the Member State of consumption |
Country code of the Member State of consumption |
Country code of the Member State of consumption |
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24.1 |
Total VAT amount resulting from corrections of supplies (12) |
Total VAT amount resulting from corrections of supplies (12) |
Total VAT amount resulting from corrections of supplies (12) |
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Part 4: Balance of VAT due for each Member State of consumption |
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25.1. |
Total VAT amount due including corrections of previous returns per Member State (Box 11.1 + Box 11.2 … + Box 24.1 + Box 24.2. …)(12) |
Total VAT amount due including corrections of previous returns per Member State (Box 21.1 + Box 21.2 … + Box 24.1 + Box 24.2. …)(12) |
Total VAT amount due including corrections of previous returns per Member State (Box 11.1 + Box 11.2 … + Box 24.1 + Box 24.2. …)(12) |
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Part 5: Total amount of VAT due for all Member States of consumption |
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26 |
Total VAT amount due for all Member States (Box 25.1+ 25.2. …)(13) |
Total VAT amount due for all Member States (Box 25.1+ 25.2. …)(13) |
Total VAT amount due for all Member States (Box 25.1+ 25.2. …)(13) |