Contents
Article 1#
Implementing Regulation (EU) 2020/194 is amended as follows:
(1)the following Articles 6a, 6b and 6c are inserted:‘Article 6aExchange of records held by taxable persons or their intermediaries1.The Member State of consumption shall request records held by a taxable person or intermediary pursuant to Articles 369, 369k and 369x of Directive 2006/112/EC from the Member State of identification using the standard form referred to in Article 1 of Commission Implementing Decision C(2019) 2866note. The Member State of consumption shall transmit the standard form by electronic means via the CCN/CSI network.The Member State of consumption shall include the following information in the standard form:
(a)a statement indicating that the request is made under Article 47i(1) of Regulation (EU) No 904/2010;
(a)a statement indicating that the electronic message is sent under Article 47j(1) or (2) of Regulation (EU) No 904/2010;
(a)the name of the taxable person and name of the intermediary if one is appointed;
(b)the name of the taxable person and the name of the intermediary if one is appointed;
(b)the name of the taxable person and the name of the intermediary if one is appointed;
(b)the VAT identification number allocated by the Member State of identification to the taxable person or to the intermediary in respect of the taxable person represented by the intermediary;
(c)the VAT identification number allocated by the Member State of identification to the taxable person or to the intermediary in respect of the taxable person represented by the intermediary;
(c)the VAT identification number allocated by the Member State of identification to the taxable person or to the intermediary in respect of the taxable person represented by the intermediary;
(c)the tax periods covered by the intended administrative enquiry;
(d)the tax periods covered by the request;
(d)the tax periods covered by the intended administrative enquiry;
(d)the scope of the intended administrative enquiry.
(e)the type of records requested.
(e)the scope of the intended administrative enquiry;
(f)the date by which the competent authorities of the other Member States are to provide an answer to the electronic message.
2.The Member State of identification shall transmit the records collected from the taxable person or the latter’s intermediary to the Member State of consumption by use of the form referred to in Article 1 of Implementing Decision C(2019) 2866. The standard form shall be transmitted electronically via the CCN/CSI network.3.The electronic message to be sent by the Member State of identification to the competent authorities of the other Member States pursuant to Article 47j(1) and (2) of Regulation (EU) No 904/2010 shall include the following information:The Member State of identification shall send the electronic message to the other Member States by use of the CCN/CSI network.4.The Member State of consumption shall consult the Member State of identification pursuant to Article 47j(2) of Regulation (EU) No 904/2010 by means of the standard form referred to in Article 1 of Implementing Decision C(2019) 2866 and electronically via the CCN/CSI network. The Member State of consumption shall include the following information in that standard form:If the Member State of identification agrees to launch an administrative enquiry, that Member State shall inform the other Member States by way of the message referred to in paragraph 3.Article 6bStandard form for submitting records held by the taxable person or his/her intermediary to the Member State of identificationThe standard form referred to in Article 47i(3) of Regulation (EU) No 904/2010 shall follow the structure set out in Annex IV to this Regulation.Article 6cDesignation of a competent authority responsible for coordinating administrative enquiriesThe contact details of the competent authority responsible for coordinating in each Member State administrative enquiries in relation to taxable persons making use of one of the special schemes shall include the name, department, address, phone number and email address to be used to contact that competent authority.This information shall be made available to the other Member States and the Commission by use of the CCN/CSI network.
(2)a new Annex IV, the text of which is set out in the Annex to this Regulation, is added.
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