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Council Directive 2006/112/EC of 28 November 2006 on the common system of value added tax Article 365

Article 365

The VAT return shall show the identification number and, for each Member State of consumption in which VAT is due, the total value, exclusive of VAT, of supplies of electronic services carried out during the tax period and the total amount of the corresponding VAT. The applicable rates of VAT and the total VAT due must also be indicated on the return.

查看整部法規全文 → · 開啟所屬章節:Section 2 — Special scheme for electronically supplied services

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