ANNEX IISupplementary provisions
ANNEX II Annex V to Directive 2011/16/EU is amended as follows: (1) in Section I, paragraph C, the following subparagraph is added: ‘10. “Identification Service“ means an electronic process made available free of charge by a Member State or the Union to a Reporting Platform Operator for the purpose of ascertaining the identity and tax residence of a Seller.’; (2) in Section II, subparagraph B(3) is deleted; (3) in Section III, paragraph B, the following subparagraph is added: ‘4. Notwithstanding subparagraph B(2), point (a), and subparagraph B(3), point (a), the Reporting Platform Operator shall not be required to report the information items required to be collected pursuant to Section II, paragraph B, where it reports to a competent authority that uses an Identification Service and relies on direct confirmation of the identity and residence of the Seller through an Identification Service made available by a Member State or the Union to ascertain the identity and all tax residencies of the Seller. In case the Reporting Platform Operator relied on an Identification Service to ascertain the identity and all tax residencies of a Reportable Seller, the name, Identification Service identifier(s) and the Member State(s) of issuance shall be reported.’; (4) in Section IV, subparagraph F(5), the introductory wording is replaced by the following: ‘5. The Member State of single registration shall remove a Reporting Platform Operator from the central register in the following cases:’.