Commission Implementing Regulation (EU) 2023/2184 of 16 October 2023 amending Implementing Regulation (EU) No 79/2012 as regards statistical data that Member States are to communicate to the Commission

ANNEX
ANNEX
‘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
Member State:
Year:
Part A —     Statistics per Member State:
Articles 7–12
Box
1
1a
2
2a
2b
2c
2d
2e
2f
2g
3
4
5
Requests for information received ( 1 )
Requests for information received that have been refused ( 2 )
Requests for information sent ( 3 )
Requests for information sent that have been refused ( 2 )
Requests for information received for Union scheme (C24 or C38) ( 2 )
Requests for information received for import scheme (C24) ( 2 )
Requests for information received for non-Union scheme (C38) ( 2 )
Requests for information sent for Union scheme (C24 or C38) ( 2 )
Requests for information sent for import scheme (C24) ( 2 )
Requests for information sent for non-Union scheme (C38) ( 2 )
Late + outstanding replies
Replies received within 1 month
Notifications under Article 12 received
AT
BE
BG
CY
CZ
DE
DK
EE
EL
ES
FI
FR
HR
GB
HU
IE
IT
LT
LU
LV
MT
NL
PL
PT
RO
SE
SI
SK
XI
Total
Article 15
Article 16
Article 25
Box
6
7
8
9
10
11
12
13
Spontaneous information received
Spontaneous information sent
Incoming requests for feedback
Feedback sent
Outgoing requests for feedback
Feedback received
Request for administrative notification received
Request for administrative notification sent
AT
BE
BG
CY
CZ
DE
DK
EE
EL
ES
FI
FR
HR
GB
HU
IE
IT
LT
LU
LV
MT
NL
PL
PT
RO
SE
SI
SK
XI
Total
Article 47i
Box
13a
13b
13c
13d
13e
13f
13g
13h
13i
Requests for records received ( 2 )
Requests for records sent ( 2 )
Late + outstanding replies ( 2 )
Requests for records received for Union scheme (C24 or C38) ( 2 )
Requests for records received for import scheme (C24) ( 2 )
Requests for records received for non-Union scheme (C38) ( 2 )
Requests for records sent for Union scheme (C24 or C38) ( 2 )
Requests for records sent for import scheme (C24) ( 2 )
Requests for records sent for non-Union scheme (C38) ( 2 )
AT
BE
BG
CY
CZ
DE
DK
EE
EL
ES
FI
FR
HR
GB
HU
IE
IT
LT
LU
LV
MT
NL
PL
PT
RO
SE
SI
SK
XI
Total
( 1 )
This includes requests mentioned under boxes 2b, 2c and 2d but excludes requests mentioned under box 16d.
( 2 )
This information shall be communicated to the Commission for the first time from 2025.
( 3 )
This includes requests mentioned under boxes 2e, 2f and 2g but excludes requests mentioned under box 16e.
Part B —     Other global statistics:
Statistics on traders
14
Number of traders that have declared intra-Community acquisitions during the calendar year
15
Number of traders that have declared intra-Community sales of goods and/or services during the calendar year
15a
Total amounts, in national currency, of declared intra-Community sales of goods and/or services during the calendar year
Statistics on controls and enquiries
16
Number of times Article 28(1) and (2) of Regulation (EU) No 904/2010 (Presence in administrative offices and participation in administrative enquiries in other Member States) has been used as requested Member State
16a
Number of times Article 28(2a) of Regulation (EU) No 904/2010 (administrative enquiries carried out jointly) has been used as requested Member State
16b
Number of times Article 28(1) and (2) of Regulation (EU) No 904/2010 (Presence in administrative offices and participation in administrative enquiries in other Member States) has been used as requesting Member State
16c
Number of times Article 28(2a) of Regulation (EU) No 904/2010 (administrative enquiries carried out jointly) has been used as requesting Member State
16d
Number of times Article 7(4a) of Regulation (EU) No 904/2010 has been used as requested Member State
16e
Number of times Article 7(4a) of Regulation (EU) No 904/2010 has been used as requesting Member State
16f
Number of late replies received for administrative enquiries under Article 7(4a) of Regulation (EU) No 904/2010 which the Member State has requested
17
Number of simultaneous controls which the Member State/Northern Ireland has initiated (Articles 29 and 30 of Regulation (EU) No 904/2010)
18
Number of simultaneous controls in which the Member State/Northern Ireland has participated (Articles 29 and 30 of Regulation (EU) No 904/2010)
18a
Number of times the Member State has informed other Member States of an enquiry pursuant to Article 47j(1) or (2) of Regulation (EU) No 904/2010
18b
Number of times the Member State has consulted other Member States on the need for an enquiry pursuant to Article 47j(2) of Regulation (EU) No 904/2010
Statistics on automatic exchange of information without request (recast Commission Implementing Regulation (EU) No 79/2012)
19
Quantity of VAT identification numbers allocated to taxable persons who are not established in your Member State/Northern Ireland (Article 3(1), point (a) of Implementing Regulation (EU) No 79/2012)
20
Volumes of information on new means of transport (Article 3(2) of Implementing Regulation (EU) No 79/2012) forwarded to other Member States/Northern Ireland
Optional boxes (free text)
21
Any other (automatic) exchange of information not covered in previous boxes
22
Benefits and/or results of administrative cooperation.
Exchange of vehicle registration information (Article 5b of Implementing Regulation (EU) No 79/2012)
23
Number of automated searches made per Member State and per service  ( 1 )
24
Number of replies received per Member State and per service  ( 1 )
25
Number of replies/no replies provided per Member State  ( 1 )
Eurofisc
26
Cooperation between Eurofisc and Europol. Number of Eurofisc requests for information
27
Cooperation between Eurofisc and OLAF. Number of Eurofisc requests for information
28
Number of fraudsters identified
29
Number of missing trader fraud cases identified
30
Amount of fraudulent or suspicious transactions uncovered (in EUR)
31
Number of suspicious fraudsters deregistered for VAT
32
Number of networks of trading companies considered at high-risk of fraud
33
Number of companies linked to fraudulent activities in the EU
Part C —     VAT Refund Statistics:
Statistics per Member State of refund
1
2
3
4
5
6
7
8
9
10
11
12
Claims awaiting a decision at start of year
Refund claims received
Claims paid within deadlines
Value (EUR) of claims paid within deadlines
Claims queried
Value (EUR) of claims queried
Claims paid outside deadlines
Value (EUR) of claims paid outside deadlines
Claims rejected
Value (EUR) of claims rejected
Claims awaiting a decision at end of year
Value (EUR) of claims awaiting decision at the end of the year
Total EU
XI
Notes:
Box 1:
This is the figure from box 11 of the previous year.
Box 2:
Total number of claims received during the year.
Box 3:
Total number of claims that are not queried and paid within 4 months of receipt (Article 19 of Directive 2008/9/EC).
Box 4:
Total value of the claims mentioned under box 3.
Box 5:
Total number of claims that are queried and paid within the deadlines set out in Article 21 of Directive 2008/9/EC. This includes claims that are partially disallowed.
Box 6:
Total value of the claims mentioned under box 5.
Box 7:
Total number of claims paid or partially repaid outside the deadlines referred to in Articles 19 and 21 of Directive 2008/9/EC.
Box 8:
Total value of the claims queried mentioned under box 7.
Box 9:
Total number of claims that are rejected in full (partially repaid claims are included in boxes 5 and 7).
Box 10:
Total value of the claims mentioned under box 9.
Box 11:
Total number of claims awaiting a decision at the end of the calendar year. This includes claims that are being considered and claims that have been received but are not yet being considered.
Box 12:
Total value of the claims mentioned under box 11.
Part D —     One Stop Shop (OSS) Statistics:
1.    The registration module
(a)
Registration data to be provided as Member State of identification:
—
The total number of registered traders as at 31 December of the relevant calendar year.
—
Total number of new registrations during the relevant calendar year based on the effective commencement date.
—
Total number of exclusions during the relevant calendar year based on the effective date of exclusion.
—
Total number of Electronic interfaces (acting as deemed supplier) registered in the schemes as at 31 December of the relevant year, where available.
—
Total number of VAT groups registered in the schemes as at 31 December of the relevant year.
Union Scheme
Non-Union scheme
Import scheme
Intermediaries
Total number of registered traders as at 31 December of the relevant year
Total number of new registrations during the relevant calendar year
Total number of exclusions during the relevant calendar year
Total number of Electronic interfaces (acting as deemed supplier) registered in the schemes as at 31 December of the relevant year
N/A
If available
N/A
Total number of VAT groups registered in the schemes as at 31 December of the relevant year
N/A
N/A
N/A
(b)
Exclusion code: For each special scheme, along with intermediaries (where relevant), please provide details of the number of times an exclusion code has been used as a Member State of identification for the relevant calendar year based on the effective date of exclusion (data in numeric format, no decimals, no separators, e.g. 12345; for nil values use 0).
Union Scheme
Non-Union Scheme
Import Scheme
Intermediary
—
code (1)
N/A
—
code (2)
—
code (3)
—
code (4)
—
code (5)
—
code (6)
—
code (1) The taxable person or the intermediary acting on his behalf notified the MSI that the taxable person no longer carries out supplies of services and/or goods covered by the Special Scheme.
—
code (2) MSI assumes that the taxable activities of the taxable person covered by the special scheme have ceased OR the intermediary has not acted as an intermediary for any taxable person for a period of 2 consecutive quarters (for intermediary related data please provide information under the intermediary column).
—
code (3) The taxable person no longer meets the conditions necessary for the use of the special scheme OR the intermediary no longer meets the conditions to act as such (for intermediary related data please provide information under the intermediary column).
—
code (4) The taxable person persistently fails to comply with the rules of the special scheme OR the intermediary persistently fails to comply with the rules for the Import Scheme (for intermediary related data please provide information under the intermediary column).
—
code (5) The taxable person or the intermediary acting on his behalf has requested to voluntarily leave the scheme OR the intermediary has requested to voluntarily cease to act as an intermediary (for intermediary related data please provide information under the intermediary column).
—
code (6) The taxable person or the intermediary has requested to be identified in a new MSI (for intermediary related data please provide information under the intermediary column).
2.    The VAT Return module
(a)
VAT amount declared in OSS/IOSS VAT return
—
For the Union scheme and the non-Union scheme:
Please provide details of the amount of VAT (in euro) declared in the VAT return for Q1 to Q4 (inclusive) of the relevant calendar year. In this amount, please include corrections (if any) that were made to those returns covered by this reporting period (Q1–Q4).
(i)
As Member State of identification broken down by Member State of consumption (along with Northern Ireland for the Union scheme).
(ii)
As Member State of consumption broken down by Member State of identification (along with Northern Ireland for the Union scheme).
Note:
Data to be provided in numeric format, rounded to the nearest euro with no decimals, no separators, e.g. 10023452; for nil values use 0.
—
For the import scheme:
Please provide details of the amount of VAT (in euro) declared in the VAT return for January to December (inclusive) of the relevant calendar year. In this amount, please include corrections (if any) that were made to those returns covered by this reporting period (January to December).
(i)
As Member State of identification broken down by Member State of consumption (along with Northern Ireland).
(ii)
As Member State of consumption broken down by Member State of identification (along with Northern Ireland).
Note:
Data to be provided in numeric format, rounded to the nearest euro with no decimals, no separators, e.g. 10023452; for nil values use 0.
(i)
As Member State of identification broken down by Member State of consumption
(ii)
As Member State of consumption broken down by Member State of identification
Union Scheme
Non-Union Scheme
Import Scheme
Union Scheme
Non-Union Scheme
Import Scheme
AT
BE
BG
CY
CZ
DE
DK
EE
EL
ES
FI
FR
HR
HU
IE
IT
LT
LU
LV
MT
NL
PL
PT
RO
SE
SI
SK
XI  ( *1 )
N/A
N/A
Total
(b)
Please provide details of the global taxable amount as MS of identification declared in the IOSS VAT return for the relevant calendar year:
Note:
Data to be provided in numeric format, rounded to the nearest euro with no decimals, no separators, e.g. 10023452; for nil values use 0.
Annual global taxable amount (in euro)
(c)
Use of the correction mechanism:
Please provide, for the relevant calendar year the number of VAT returns that contained a correction.
Union Scheme
Non-Union Scheme
Import Scheme
Number of corrections
3.    The VAT Payment Module
(a)
VAT amount paid in OSS/IOSS schemes.
(i)
The total OSS/IOSS VAT amounts for the relevant calendar year sent by you as Member State of identification to the Member States of consumption (breakdown per Member State of consumption).
Please provide details in euro for January to December (inclusive) of the relevant calendar year.
Note:
Data to be provided in numeric format, rounded to the nearest euro with no decimals, no separators, e.g. 10023452; for nil values use 0.
(ii)
The total OSS/IOSS VAT amounts for the relevant calendar year received by you as Member State of consumption (breakdown per Member State of identification).
Please provide details in euro for January to December (inclusive) of the relevant calendar year.
Note:
Data to be provided in numeric format, rounded to the nearest euro with no decimals, no separators, e.g. 10023452; for nil values use 0.
(i)
OSS/IOSS VAT amounts sent as Member State of identification to the Member States of consumption
(ii)
OSS/IOSS VAT amounts received as Member State of consumption
Union Scheme
Non-Union Scheme
Import Scheme
Union Scheme
Non-Union Scheme
Import Scheme
AT
BE
BG
CY
CZ
DE
DK
EE
EL
ES
FI
FR
HR
HU
IE
IT
LT
LU
LV
MT
NL
PL
PT
RO
SE
SI
SK
XI  ( *2 )
N/A
N/A
Total
(b)
The total number of reimbursements for the relevant calendar year.
Note:
Data to be provided in numeric format; for nil values use 0.
Union Scheme
Non-Union Scheme
Import Scheme
Number of reimbursements
(c)
The number of VAT return/payment reminders for the relevant calendar year as Member State of identification (MSID) and number of payment reminders as Member State of consumption (MSCON).
Please provide details of VAT return and VAT payment reminders relating to January to December for the relevant year.
Union Scheme
Non-Union Scheme
Import Scheme
VAT return reminders as MSID
Payment reminders as MSID
Payment reminders as MSCON
’
( 1 )   This information shall be communicated to the Commission for the first time from 2025.
( *1 )   Data concerning Northern Ireland to be provided only for the Union scheme and the Import scheme, but not for the non-Union scheme.
( *2 )   Data concerning Northern Ireland must be provided only for the Union scheme and the import scheme, but not for the non-Union scheme.
Commission Implementing Regulation (EU) 2023/2184 of 16 October 2023 amending Implementing Regulation (EU) No 79/2012 as regards statistical data that Member States are to communicate to the Commission

Schedules & Appendices

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