ANNEX IISupplementary provisions
ANNEX II ‘ ANNEX I Identification details Scheme A B C D E F G H Box no. Data element Non-Union Union Import Intermediary Transfer Additional explanation Identification in Member State of identification 1 ( *1 ) Individual VAT identification number for the taxable person allocated by the Member State of identification in accordance with Article 362 of Directive 2006/112/EC x Format to follow: EUxxxyyyyyz, where xxx is the 3-digit ISO numeric code of the Member State of identification (MSI), yyyyy is the 5-digit number assigned by MSI, and z is a check digit. 1 ( *1 ) Individual VAT identification number for the taxable person allocated by the Member State of identification in accordance with Article 369d and/or Article 369xd of Directive 2006/112/EC, including the country code x x 1 ( *1 ) Individual VAT identification number for the taxable person allocated by the Member State of identification in accordance with Article 369q(1) or (3) of Directive 2006/ 112/EC x Format to follow: IMxxxyyyyyyz, where xxx is the 3-digit ISO numeric code of the MSI, yyyyyy is the 6-digit number assigned by MSI, and z is a check digit. 1 ( *1 ) Individual identification number for the intermediary allocated by the Member State of identification in accordance with Article 369q(2) of Directive 2006/112/EC x Format to follow: INxxxyyyyyyz, where xxx is the 3-digit ISO numeric code of the MSI, yyyyyy is the 6-digit number assigned by MSI, and z is a check digit. 1a ( *1 ) If the taxable person is represented by an intermediary, the individual identification number of that intermediary allocated in accordance with Article 369q(2) of Directive 2006/112/EC x 2a ( *1 ) VAT identification number for EU established taxable person in Member State of Identification x x x x VAT identification number for an EU established taxable person in accordance with Article 214 of Directive 2006/112/EC. This is the number provided in box 1 for the Union and transfer of own goods schemes. 2b National tax number issued by the country in which the taxable person has his place of business if not within the EU x x x x x This box should only be completed when the place of business is outside the EU. 3 Country in which the taxable person has his place of business if not within the EU x x x x x — Mandatory in case of a non-EU established taxable person, or — Mandatory for an EU established taxable person with place of business outside the EU. 4 Electronic declaration that the taxable person is not established within the Union x x x x True if the taxable person is not established 5 ( *1 ) Company name x x x x x Legal name of the company registered in the Member state of establishment and known as company name. 6 Trading name(s) of the company if different from the company name x x x x x 7 Website(s) of the taxable person or company, where available x x x x Contact details 8 Name of the contact person x x x x x 9 Telephone number belonging to the contact person x x x x x Relevant country prefix must be included with the number 10 Email address of contact x x x x x This should be the email address of the taxable person that will be used for correspondence with the tax administrations. 11 ( *1 ) Postal address x x x x X — Full postal address of the place of business outside the EU, of the non-EU established taxable person, or — Full postal address, within the EU, of the place of business/establishment of the EU established taxable person Account details 12a ( *1 ) IBAN x x x x x For the import scheme, IBAN to be provided where the taxable person is not represented by an intermediary 12b OBAN x Only when no IBAN is available 13 BIC number x Mandatory for OBAN number, optional for IBAN number Other identifications 14.1a Individual VAT identification number/tax reference number(s) issued by a Member State where the taxable person has a fixed establishment, other than the Member State of identification x x x x Only one fixed establishment can be provided per Member State. However, where there is more than one fixed establishment within the EU, use box 14.2a, 14.3a, etc. This information should only be provided if the taxable person is not a VAT group. 14.1b Full postal address of that fixed establishment x x x x Where there is more than one fixed establishment, use box 14.2b, 14.3b, etc. 15.1 Individual VAT identification number(s)/tax reference number issued by a Member State where the taxable person has no fixed establishment x x x x x Where there is more than one VAT identification without fixed establishment, use box 15.2, 15.3, etc. 16 ( *1 ) If registered for the scheme for small enterprises, individual identification number allocated in accordance with Article 284 of Directive 2006/112/EC x x EX identification number must be provided if applicable in accordance with article 284 (3) of Directive 2006/112/EC. 17 ( *1 ) Individual VAT identification number(s) allocated by the Member State of identification in accordance with Articles 362, 369d, 369q or 369xd of Directive 2006/112/EC which the taxable person has previously used or is currently using for registration in one of the One-Stop-Shop (OSS) schemes. x x x x 17a ( *1 ) Intermediary number(s) allocated by the Member State of identification in accordance with Article 369q(2) of Directive 2006/112/EC if the intermediary has previously acted as such. x Indicators 18 Indicator of whether the taxable person is an electronic interface referred to in Article 14a of Directive 2006/112/EC x x True if the taxable person is a platform acting as deemed supplier. 19 ( *1 ) Indicator of whether the taxable person is a VAT group x x x True if the taxable person is a VAT group. If true, fixed establishments must not be provided in box 14. Dates 20 Date of commencement: the date in which the taxable person starts using the scheme x x x x This date can also be prior to the date of registration for the Union, non-Union and transfer of own goods schemes. For the import scheme, the date of commencement is the date of registration when the taxable person or the intermediary is allocated a number within the special scheme for distance sales of goods imported from third territories or third countries (‘Import-One-Stop-Shop’). 21 ( *1 ) Date of request: the date the taxable person requests to be registered under the scheme x x x x x 22 ( *1 ) Date of registration: the date the Member State of identification decides on the requested registration. x x x x x ( *1 ) Data to be provided by the Member State of identification, if available. ANNEX II Details relating to the status of a taxable person or an intermediary in the register of a Member State of identification Exclusion code Reason for changing the status of the taxable person in the register Reason for changing the status of the intermediary in the register Date from which the change is effective Individual VAT identification number of a taxable person allocated by the Member State of identification, including country code for its registration to the non-Union, Union, Import or transfer of own goods scheme Individual identification number of an intermediary allocated by the Member State of identification, including country code 1 The taxable person is excluded on request or ex officio and no taxable activities are expected a) The taxable person or, where relevant, the intermediary acting on his behalf, has notified the Member State of identification that the taxable person no longer carries out supplies of services and/or goods or transfers covered by the special scheme; b) It is assumed by the Member State of identification that the taxable activities of the taxable person covered by the special scheme have ceased. The Intermediary is excluded on request or ex officio and no activities are expected. a) The intermediary has not acted as an intermediary on behalf of any taxable person making use of the import scheme for a period of two consecutive calendar quarters; b) The intermediary no longer meets the conditions necessary for acting as such; c) The intermediary has requested to voluntarily cease to act as intermediary. 3 The taxable person is excluded on request or ex officio, and taxable activities are still expected. a) The taxable person or the intermediary acting on his behalf has requested to voluntarily leave the scheme; b) The taxable person no longer meets the conditions necessary for the use of the special scheme; c) The taxable person notifies its intention to be identified in a new Member State of identification. The intermediary is excluded on request or ex officio, and activities are still expected. The intermediary notifies its intention to be identified in a new Member State of identification. 4 The taxable person persistently fails to comply with the rules of the special scheme. The intermediary persistently fails to comply with the rules of the import scheme. ANNEX III VAT returns Scheme A B C D E F Box no. Data element Non-Union Union Import Transfer Part 1: General information 1 Individual VAT identification number allocated by the Member State of identification in accordance with Article 362 of Directive 2006/112/EC X 1 Individual VAT identification number allocated by the Member State of identification in accordance with Article 369d and Article 369xd of Directive 2006/112/EC, including country code X X 1 Individual VAT identification number allocated by the Member State of identification in accordance with Article 369q(1) or (3) of Directive 2006/112/EC X 1a If the taxable person is represented by an intermediary, the identification number of that intermediary allocated in accordance with Article 369q(2) of Directive 2006/112/EC X 2 Tax period ( 1 ) X X X X 2a Start date and end date of period ( 2 ) X X X X 2b Unique reference number allocated by the Member State of identification ( 3 ) X X X X Part 2: For each Member State of consumption in which VAT is due/ For each Member State to which goods are transferred 2(a) Services supplied from the Member State of identification and fixed establishment(s) outside the Union; Supplies of services in accordance with Article 26 of Directive 2006/112/EC, following a transfer of own goods under the transfer of own goods scheme 2(b) Intra-Community distance sales of goods from the Member State of identification; Supplies of goods without dispatch or transport or where the dispatch or transport begins and ends in the Member State of identification, if no fixed establishment in that Member State ( 4 ) ( 5 ) ; Supplies of goods in accordance with Articles 16 and 18 of Directive 2006/112/EC, following a transfer of own goods under the transfer of own goods scheme 2(c) Transfers of own goods from the Member State of identification X X 3.1 Country code of the Member State of consumption (MSCON)/ Member State where goods are transferred to ( 6 ) X X X X 4.1 Taxable amount of goods transferred X 5.1 Taxable amount X X X 6.1 Standard or reduced VAT rate type, or exempted with right of deduction ( 7 ) X X X 7.1 VAT rate ( 8 ) X X X 8.1 Total VAT amount X X X 9.1 Total VAT amount payable for supplies of services declared in part 2a and supplies of goods declared in part 2b X X X 2(d) Services supplied from fixed establishments in Member States other than the Member State of identification; 2(e) Intra-Community distance sales of goods from a Member State other than the Member State of identification; supplies of goods without dispatch or transport or where the dispatch or transport begins and ends in a Member State other than the Member State of identification, if no fixed establishment in that Member State ( 4 ) ( 5 ) ; 2(f) Transfers of own goods from a Member State other than the Member State of identification X X 10.1 Individual VAT identification number of the fixed establishment or, if not available, tax reference number, including country code ( 9 ) : X X — from which supplies of services are made; or X — from which goods are dispatched or transported; or X — from which goods are transferred. X Individual VAT identification number)/tax reference number without fixed establishment in the Member State from/in which goods are supplied ( 9 ) X Individual VAT identification number)/tax reference number without fixed establishment in the Member State from which goods are transferred ( 9 ) X The country code of the Member State from which goods are supplied/transferred ( 9 ) , in either of the following cases: — where the supplies of goods are made in accordance with Article 14a(2) of Directive 2006/112/EC; — where the taxable person does not have a VAT identification in the Member State from/in which goods are supplied; — where the taxable person does not have a VAT identification in the Member State from which goods are transferred. X X 11.1 Country code of the Member State of consumption (MSCON)/ Member State where goods are transferred to ( 10 ) X X 12.1 Taxable amount of goods transferred X 13.1 Taxable amount X 14.1 Standard or reduced VAT rate type, or exempted with right of deduction ( 7 ) X 15.1 VAT rate ( 11 ) X 16.1 Total VAT amount X 17.1 Total VAT amount payable for supplies of services declared in part 2d and supplies of goods declared in part 2e X 2(g) Adjustment of deduction to goods that have been transferred in accordance with the transfer of own goods scheme X 18.1 Country code of the Member State of consumption (MSCON) ( 12 ) X 19.1 VAT amount payable for each adjustment of deduction ( 13 ) 20.1 Factor(s) giving rise to each adjustment as determined by the relevant Member State ( 14 ) X 21.1 For capital goods, start date of the adjustment period following the transfer X 22.1 Total VAT amount payable for adjustment of deduction X 2(h) Grand total of supplies declared under parts 2(a), 2(b), 2(d), 2(e) and 2(g) X 23.1 Total VAT amount payable (Box 9.1 + Box 17.1 + Box 22.1) ( 15 ) X Part 3: For each Member State of consumption, Member State where goods are transferred to, for which a correction is made 24.1 Tax period ( 1 ) X X X X 25.1 Country code of the Member State from which goods are transferred X 26.1 Country code of the Member State of consumption, Member State where goods are transferred to X X X X 27.1 Total VAT amount resulting from corrections of supplies ( 16 ) X X X 28.1 Taxable amount resulting from corrections to transfers ( 16 ) X 29.1 Reasons for correction ( 17 ) X X X X Part 4: Balance of VAT due for each Member State of consumption 30.1 Total VAT amount due including corrections of previous returns per Member State (Box 23.1 + Box 27.1) ( 15 ) X X X Part 5: Total amount of VAT due for all Member States of consumption 31 Total VAT amount due for all Member States (Box 30.1+ 30.2. …) ( 18 ) X X X ( 1 ) For Union and Non-Union schemes, tax period relates to calendar quarters: Q1.yyyy – Q2.yyyy – Q3.yyyy – Q4.yyyy. For import and transfer of own goods schemes, tax period relates to calendar months: M01.yyyy – M02.yyyy – M03.yyyy – etc. ( 2 ) To be completed only in cases where the taxable person submits more than one VAT return for the same tax period. Relates to calendar days: dd.mm.yyyy – dd.mm.yyyy. ( 3 ) The unique reference number as allocated by the Member State of identification shall consist of country code of MSI/VAT number/period – i.e. CZ/xxxxxxxxx/Q1.yyy y (or /M01.yyyy for the import scheme) + add timestamp. The number shall be attributed by the Member State of identification before transmission of the return to the other Member States concerned. ( 4 ) Including supplies facilitated by an electronic interface referred to in Article 14a(2) of Directive 2006/112/EC, even though the electronic interface is established in that Member State. ( 5 ) Including supplies of goods in accordance with Articles 36, 37 and 39 of Directive 2006/112/EC. ( 6 ) Where there is more than one Member State of consumption (MSCON)/ Member State where goods are transferred to, please use boxes 3.2 to 9.2, etc. ( 7 ) In accordance with Articles 98, 101a,105a and 151. ( 8 ) Where more than one rate is applied during the return period, use boxes 5.x.2, 6.x.2, 7.x.2, 8.x.2, etc. Where the supply is exempt with right of deduction, 0 % rate should be mentioned. ( 9 ) Where there is more than one fixed establishment, identification number without fixed establishment, country code, use box 10.2 to 17.2, etc. ( 10 ) Where there is more than one Member State of consumption (MSCON)/ Member State where goods were transferred to, please use boxes 11.x.2 to 17.x.2, etc. ( 11 ) Where more than one rate is applied during the return period, use boxes 13.x.x.2, 14.x.x.2, 15.x.x.2, 16.x.x.2, etc. Where the supply is exempt with right of deduction, 0 % rate should be mentioned. ( 12 ) Where there is more than one Member State of consumption (MSCON), please use boxes 18.2, 19.2, 20.2, 21.2.x, 22.2.x etc. ( 13 ) Where there is more than one adjustment per Member State of consumption, please use boxes 19.x.2 and 20.x.2, etc. ( 14 ) Predefined list of reasons such as change of use; use for exemption without deduction; other. ( 15 ) Where there is more than one Member State of consumption (MSCON), please use boxes 9.2 + 17.2 + 22.2 etc and boxes 23.2 + 27.2, etc. ( 16 ) This amount can be negative. ( 17 ) Predefined list of reasons such as annulment of the transaction (e.g. return of goods), VAT rates error, incorrect transactions details (e.g. services instead of goods, errors in taxable amount, currency, wrong MSCON), other. ( 18 ) Negative amounts in boxes 30.1, 30.2, etc. cannot be taken into account. ’