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  1. Introductory Text

  2. Article 1.Subject matter

  3. Article 2.Categories of information to be exchanged without prior request

  4. Article 3.Subcategories of information to be exchanged without prior request

  5. Article 4.Notification of abstention from participation in the exchange of information without prior request

  6. Article 5.Frequency of the transmission of the information

  7. Article 6.Transmission of communications

  8. Article 7.Information to taxable persons

  9. Article 8.Information exchanged in the framework of VAT refund

  10. Article 9.Description relating to the business activity exchanged in the framework of VAT refund

  11. Article 10.Notification of instruments and decisions relating to a VAT refund

  12. Article 11.Statistical data

  13. Article 12.Communication of national measures

  14. Article 13.Repeal

  15. Article 14.Entry into force

  16. Signature

    1. ANNEX I

      The details on invoicing in accordance with by Article 32 of Regulation (EU) No 904/2010

      1. 1. Issuance of invoices

        1. Article 221(1) of Directive 2006/112/EC — option to require invoices...

          1. Q1. In what other circumstances are invoices required?

          2. Q2. If required, are the invoices simplified invoices or full invoices?...

        2. Article 221(2) of Directive 2006/112/EC — option for invoices for...

          1. Q3. Is an invoice required for exempted financial and insurance services?...

          2. Q4. If yes, is a simplified or full invoice required?

        3. Article 221(3) of Directive 2006/112/EC — option not to require...

          1. Q5. For which, if any, exempt supplies is an invoice not...

      2. 2. Time of issue of an invoice

        1. Article 222 of Directive 2006/112/EC — option to impose time...

          1. Q6. Is there a time limit for issuing invoices other than...

          2. Q7. If yes, by when must an invoice be issued?

      3. 3. Summary invoices

        1. Article 223 of Directive 2006/112/EC — time period for issuing...

          1. Q8. Can summary invoices be issued for supplies becoming chargeable to...

          2. Q9. If yes, what is the time period?

      4. 4. Self-billed invoices

        1. Article 224 of Directive 2006/112/EC — option for self-billed invoices...

          1. Q10. Is there a requirement for self-billed invoices to be issued...

      5. 5. Outsourcing of invoices to non-EU third parties

        1. Article 225 of Directive 2006/112/EC — option to impose conditions...

          1. Q11. Are any conditions imposed on outsourcing of invoices to third...

          2. Q12. If yes, what conditions are imposed?

      6. 6. Content of invoices

        1. Article 227 of Directive 2006/112/EC — requirement to mention the...

          1. Q13. Other than for intra-Community supplies of goods or reverse charge...

          2. Q14. If yes, in what circumstances is the customer’s VAT identification...

        2. Article 230 of Directive 2006/112/EC — currency on the VAT...

          1. Q15. Where the VAT amount is converted to the national currency...

        3. Article 239 of Directive 2006/112/EC — use of a tax...

          1. Q16. Is a VAT identification number issued if the supplier or...

        4. Article 240 of Directive 2006/112/EC — use of a VAT...

          1. Q17. Where both a VAT identification number and a tax reference...

      7. 7. Paper and electronic invoices

        1. Article 235 of Directive 2006/112/EC — electronic invoices issued from...

          1. Q18. Are there any conditions for electronic invoices issued from a...

          2. Q19. If yes, what are those conditions?

      8. 8. Simplified invoices

        1. Article 238 of Directive 2006/112/EC — use of simplified invoices...

          1. Q20. In what circumstances are simplified invoices allowed?

        2. Article 226b of Directive 2006/112/EC — details required on a...

          1. Q21. What details are required for simplified invoices?

    2. ANNEX II

      The information on storage of invoices that Member States may provide via the web portal

      1. Article 245 of Council Directive 2006/112/EC — place of storage...

        1. Q1. If the place of storage is outside the Member State,...

        2. Q2. If yes, how is this notification to be done?

        3. Q3. Can paper invoices be stored outside the Member State?

      2. Article 247(1) of Council Directive 2006/112/EC — storage period

        1. Q4. What are the periods of storage for invoices?

      3. Article 247(2) of Council Directive 2006/112/EC — form of storage...

        1. Q5. Can paper invoices be stored electronically?

        2. Q6. Can electronic invoices be stored in paper form?

        3. Q7. Must the data guaranteeing the authenticity of the origin and...

      4. Article 247(3) of Council Directive 2006/112/EC — storage in a...

        1. Q8. Can invoices be stored in a third country?

        2. Q9. If yes, are there any conditions?

    3. ANNEX III

    4. ANNEX IV

      Model for the communication from the Member States to the Commission referred to in Article 49(3) of Regulation (EU) No 904/2010

      1. Member State:

      2. Year:

    5. ANNEX V

      Repealed Regulations

      1. Commission Regulation (EC) No 1925/2004 (OJ L 331, 5.11.2004, p....

    6. ANNEX VI