Proposal for a COUNCIL REGULATION amending Implementing Regulation (EU) No 282/2011 as regards the special schemes for non-established taxable persons supplying telecommunications services, broadcasting services or electronic services to non-taxable persons
Date: 2012-01-13
Institutions: European Commission
Subjects: VAT, provision of services, tax exemption, tax relief, tax system, telecommunications industry

EUROPEAN COMMISSION 

Brussels, 13.1.2012 
COM(2012) 2 final 

2012/0001 (NLE) 

Proposal for a 

COUNCIL REGULATION 

amending Implementing Regulation (EU) No 282/2011 as regards the special schemes 
for non-established taxable persons supplying telecommunications services, 
broadcasting services or electronic services to non-taxable persons 

 
 
  
 
EXPLANATORY MEMORANDUM 

1. 

CONTEXT OF THE PROPOSAL 

Grounds for and objectives of the proposal 

Article 397  of  Council  Directive  2006/112/EC1  (hereinafter  “the  VAT  Directive”)  provides 
that  “the  Council,  acting  unanimously  on  a  proposal  from  the  Commission,  shall  adopt  the 
measures necessary to implement this Directive”.  

On  that  basis,  the  Council  adopted  Council  Regulation  (EU)  No 282/20112,  which  provides 
binding rules on the application of certain provisions of the VAT Directive and – inter alia – 
gave  legal  certainty  to  a  number  of  non-binding  guidelines  agreed  by  the  VAT  Committee 
since 1977. 

Large  elements  of  Regulation  No 282/2011  are  composed  of  provisions  which  relate  to  the 
adoption  of  Directive  2008/8/EC3.  Article 5  of  that  Directive  contains  legal  changes 
concerning  the  special  schemes  for  telecommunications,  broadcasting  or  electronic  services 
supplied to non-taxable persons by suppliers not established in the Member State of taxation. 
Regulation No 282/2011 currently does not provide for any implementing measure related to 
those provisions which will come into force as of 2015. Therefore it is necessary to adapt that 
Regulation in order to establish binding rules on the application of the respective provisions 
of the VAT Directive. 

These  measures  should  be  adopted  by  Council  as  soon  as  possible  and  in  any  case  by  the 
middle  of  2012,  in  order  to  enable  the  Commission  and  the  Member  States  to  agree  on  the 
functional  and  technical  specifications  of  the  IT  systems  that  need  to  be  built  for  the 
implementation of these special schemes. 

The  proposed  measures  only  relate  to  those  aspects  (definitions,  scope  of  the  schemes, 
reporting obligations, identification, exclusion, VAT returns, currency, payments, records) for 
which a common understanding is needed before designing the IT systems. Other measures, 
notably relating to the determination of the location of the customer, will be proposed by the 
Commission at a later stage. 

Only Section 2 of Chapter XI of Regulation No 282/2011 needs to be amended. 

General context 

On 1 January 2015, to accommodate for changes to the rules governing the place of supply, a 
number  of  substantial  changes  to  the  VAT  Directive  will  come  into  effect  relating  to  the 
telecommunications, 
special  schemes  for  non-established 
broadcasting  or  electronic  services  to  non-taxable  persons  (the  so-called  "mini  One  Stop 

taxable  persons  supplying 

1 

2 

3 

Council  Directive  2006/112/EC  of  28 November  2006  on  the  common  system  of  value  added  tax 
(OJ L 347, 11.12.2006, p. 1) 
Council  Implementing  Regulation  (EU)  No 282/2011  of  15 March  2011  laying  down  implementing 
measures  for  Directive  2006/112/EC  on  the  common  system  of  value  added  tax  (recast)  (OJ L 77, 
23.3.2011, p. 1) 
Council  Directive  2008/8/EC  of  12 February  2008  amending  Directive  2006/112/EC  as  regards  the 
place of supply of services (OJ L 44, 20.2.2008, p. 11) 

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Shop"). Under the mini One Stop Shop, the supplier uses a web portal in the Member State in 
which he is identified to account for the VAT due in other Member States on supplies of such 
services  to  private  consumers.  A  scheme  is  already  in  operation  for  non-EU  businesses 
supplying electronic services. 

As a result of the changes, this scheme for non-EU businesses, which currently only applies to 
the  supply  of  electronic  services,  will  be  extended  to  telecommunications  and  broadcasting 
services. At the same time, a second special scheme which covers the same types of services 
will be introduced for EU businesses. 

These  legal  changes  will  lead  to  a  significant  enlargement  of  the  scope  of  the  current  mini 
One Stop Shop and therefore considerably more taxable persons will have the option to make 
use  of  one  of  the  special  schemes.  This  provides  a  challenge  for  tax  administrations  and 
businesses alike due to the need to set up administrative practices and IT systems which are 
duly compliant with the future legal requirements. 

In order to ensure legal certainty, it is necessary to lay down clear and binding rules on the 
application of the provisions of the VAT Directive concerning the special schemes for non-
established taxable  persons supplying  telecommunications services, broadcasting  services or 
electronic  services  to non-taxable persons  which will  come into  force as of 1 January  2015. 
The current provisions of Regulation No 282/2011  concerning  the mini One  Stop  Shop  will 
become  outdated  after  31 December  2014.  Section 2  of  Chapter XI  of  Regulation 
No 282/2011  should  therefore  be  substituted  by  a  new  single  set  of  implementing  measures 
covering both special schemes for EU and non-EU businesses to be applied as from 1 January 
2015.  

2. 

RESULTS OF CONSULTATIONS WITH THE INTERESTED PARTIES AND 
IMPACT ASSESSMENTS 

Consultation of interested parties 

In order to identify the areas where implementing measures would be necessary to ensure a 
common application of the provisions of the VAT Directive, Member States were extensively 
consulted  during  a  FISCALIS  seminar  and  a  Working  Party  n° 1  meeting.  Exchanges  of 
views with businesses also took place in the Business Expert Group on VAT. 

Collection and use of external expertise 

There was no need for external expertise. 

Impact assessment 

The  measures  concerned  are  of  a  purely  technical  nature  and  are  merely  setting  out  the 
application  of  provisions  adopted  by  the  Council.  Hence  there  is  no  need  for  an  impact 
assessment. 

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3. 

LEGAL ELEMENTS OF THE PROPOSAL 

Subsidiarity principle 

The  subsidiarity  principle  applies  insofar  as  the  proposal  does  not  fall  under  the  exclusive 
competence of the EU. The objectives of the proposal cannot be sufficiently achieved by the 
Member States. Even though the Member States have the competence for transposition of EU 
law,  it  is  essential  that  the  provisions  and  incoming  changes  are  transposed  in  the  national 
legislations in a coordinated manner in order to avoid that divergent application rules adopted 
by the Member States could establish an obstacle to a well-functioning mini One Stop Shop 
scheme.  For  the  reasons  outlined  above,  only  EU  action  can  ensure  equal  treatment  of 
business  and  citizens  in  the  European  Union.  The  proposal  therefore  complies  with  the 
subsidiarity principle. 

Proportionality principle 

The  amendment  of  Council  Regulation  (EU)  No 282/2011  is  necessary  to  adapt  it  to  the 
respective  provisions  of  the  VAT  Directive  as  they  will  apply  as  from  1 January  2015.  The 
new provisions relate to Directive 2008/8/EC amending Directive 2006/112/EC as regards the 
place of supply of services. These measures are necessary to implement the VAT Directive. 

The proposal therefore complies with the proportionality principle. 

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2012/0001 (NLE) 

Proposal for a 

COUNCIL REGULATION 

amending Implementing Regulation (EU) No 282/2011 as regards the special schemes 
for non-established taxable persons supplying telecommunications services, 
broadcasting services or electronic services to non-taxable persons 

THE COUNCIL OF THE EUROPEAN UNION, 

Having regard to the Treaty on the Functioning of the European Union,  

Having  regard  to  Council  Directive  2006/112/EC  of  28 November  2006  on  the  common 
system of value added tax4, and in particular Article 397 thereof, 

Having regard to the proposal from the European Commission, 

Whereas: 

(1) 

(2) 

(3) 

Directive  2006/112/EC,  as  amended  by  Directive  2008/8/EC5,  provides  that  as  from 
1 January 2015, all telecommunications, broadcasting and electronic services are to be 
taxed in the Member State in which the customer is established or has his permanent 
address or usual residence (hereinafter "Member State of consumption") regardless of 
where the taxable person supplying these services is established.  

In  order  to  facilitate  compliance  with  fiscal  obligations  where  such  services  are 
supplied  to  non-taxable  persons,  a  special  scheme  has  been  put  in  place  for  taxable 
persons  established  within  the  Community  but  not  in  the  Member  State  where  the 
services are supplied (hereinafter "Union scheme"). Similarly, the special scheme for 
taxable  persons  not  established  within  the  Community  currently  in  place,  should  be 
extended to cover all of those services (hereinafter "non-Union scheme"). This should 
enable non-established taxable persons to designate a Member State of identification 
as  a  single  point  of  electronic  contact  for  value  added  tax  (VAT)  identification  and 
declaration. 

A taxable person with establishments in more than one Member State should be able 
under  the  Union  scheme  to  designate  any  of  the  Member  States  concerned  as  the 
Member  State  of  identification  except  where  he  has  his  place  of  business  within  the 
Community. In that case, it should be ensured that the Member State of identification 
is that in which the taxable person has established his business.  

4 
5 

OJ L 347, 11.12.2006, p. 1 
OJ L 44, 20.2.2008, p. 11 

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(4) 

(5) 

(6) 

(7) 

(8) 

(9) 

In  order  to  avoid  disproportionate  burdens  for  taxable  persons  using  the  Union 
scheme, it should be clarified that where that taxable person has indicated a particular 
Member State as his Member State of identification, he shall no longer be bound by 
that decision once he ceases to have a fixed establishment in that Member State.  

Telecommunications, broadcasting and electronic services supplied in Member States 
where the taxable person has established his business or has a fixed establishment are 
not covered by any of the special schemes. It should be made clear that such supplies 
should be declared directly to the Member State concerned.  

Since both of the special schemes are optional, a non-established taxable person may 
at any moment in time decide to cease use the scheme. It is necessary to establish as 
from when such a decision would take effect.  

It should be made clear that Member States must permit any taxable person to use the 
Union  scheme  where  the  customer  is  established  or  has  his  permanent  address  or 
usually resides in any Member State other than those in which the taxable person has 
established his business or has a fixed establishment. 

To  keep  the  registration  details  in  its  data  base  up-to-date,  the  Member  State  of 
identification  relies  on  the  information  received  from  the  taxable  person.  In  order  to 
ensure  that  databases  are  updated  without  delay,  it  is  necessary  to  lay  down  a  time 
limit  within  which  the  taxable  person  should  communicate  any  relevant  information 
on commencement, ceasing or change of activities under the special scheme.  

A VAT identification number needs to be allocated to a non-established taxable person 
before use can be made of any of the special schemes. To prevent retroactive use by 
taxable persons who are already identified for VAT purposes, it is necessary to clarify 
from which moment the special schemes should apply.  

(10)  To  avoid  any  conflict  as  to  the  jurisdiction  between  Member  States,  it  should  be 
specified  which  Member  State  may  exclude  a  taxable  person  from  using  a  special 
scheme, when that Member State is to take such a decision and from which moment 
this decision should take effect.  

(11) 

It should be clarified when a non-established taxable person using one of the special 
schemes could be regarded as having ceased his activities under that scheme. It should 
also  be  clarified  what,  on  the  part  of  the  non-established  taxable  person,  would 
constitute persistent failure.  

(12)  To  promote  compliance  and  avoid  unnecessary  burden  for  tax  authorities,  a  taxable 
person  who  is  excluded  from  one  of  the  special  schemes  due  to  persistent  failure, 
should, for a certain period, be refused entry to any of these schemes.  

(13)  Where  a  taxable  person  is  excluded  from  one  of  the  special  schemes,  it  should  be 
made clear that all tax obligations must be discharged with the tax authorities of the 
Member  State  of  consumption  concerned,  including  any  corrections  of  VAT  returns 
previously  submitted  under  the  special  scheme  or  payments  of  VAT  related  to  those 
returns.  

(14)  Each  return  period  should  be  treated  separately  so  as  to  facilitate  control  by  the 
Member  States  of  consumption  and  amendments  should  only  be  made  to  the  VAT 

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return concerned. It should also be made clear that several successive amendments of 
the same VAT return are possible.  

(15) 

It is appropriate, for reasons of control, to require for a VAT return to be submitted by 
the  non-established  taxable  person  to  the  Member  State  of  identification,  also  where 
no  services  have  been  supplied  during  the  return  period.  As  to  content,  it  should  be 
clarified  that  the  exact  amount  of  VAT  must  be  stated  without  any  rounding  up  or 
down.  

(16)  For amendments to the VAT return, it is necessary to establish a time limit by which 
the  return  would  need  to  be  amended  by  the  Member  State  of  identification  upon 
request  of  the  non-established  taxable  person.  The  Member  States  of  consumption 
should in any event be able to accept or request relevant information directly from the 
taxable person and process VAT assessments.  

(17)  Where  the  Member  State  of  identification  has  not  adopted  the  euro  as  a  single 
currency, the non-established taxable person should be bound by the decision of that 
Member State as to the currency in which all VAT returns under the special schemes 
should be made.  

(18)  For  a  better  allocation  of  payments,  it  should  be  ensured  that  amounts  of  VAT  paid 
under the special schemes are specific to the VAT return submitted. Any subsequent 
amendments to amounts paid should be effected only by reference to that return and 
not allocated to another return, or adjusted on a subsequent return.  

(19) 

In  the  case  of  non-payment,  underpayment  or  payment  in  excess  made  by  the  non-
established  taxable  person  and  with  regard  to  interest,  penalties  and  other  incidental 
charges, it is important to specify the obligations of the Member State of identification 
and the Member States of consumption respectively so as to facilitate the collection of 
VAT  and  ensure  that  the  right  amount  is  paid  on  the  services  supplied  under  the 
special schemes.  

(20)  The  records  kept  by  the  non-established  taxable  persons  need  to  be  sufficiently 
detailed. It should be laid down what is, as a minimum, required from these records in 
terms of details.  

(21)  To  facilitate  the  implementation  of  the  special  schemes  and  with  a  view  to  enable 
services supplied  as  of 1 January  2015 to be covered by those schemes, it  should be 
possible for non-established taxable persons to submit their registration details to the 
Member State which is designated by them as Member State of identification already 
as from 1 October 2014.  

(22)  Regulation (EU) No 282/2011 should therefore be amended accordingly, 

HAS ADOPTED THIS REGULATION: 

Article 1 

In Regulation (EU) No 282/2011, 

Section 2 of Chapter XI is replaced by the following: 

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'SECTION 2 

SPECIAL SCHEMES FOR NON-ESTABLISHED TAXABLE PERSONS SUPPLYING 
TELECOMMUNICATIONS SERVICES, BROADCASTING SERVICES OR ELECTRONIC 
SERVICES TO NON-TAXABLE PERSONS 

(ARTICLES 358 TO 369K OF DIRECTIVE 2006/112/EC) 

SUBSECTION 1  

DEFINITIONS 

Article 57a 

For the purposes of this Section, the following definitions shall apply: 

(1) 

(2) 

(3) 

(4) 

“non-Union  scheme”  means  the  special  scheme  for  telecommunications  services, 
broadcasting  services  or  electronic  services  supplied  by  taxable  persons  not 
established within the Community provided for in Section 2 of Chapter 6 of Title XII 
of Directive 2006/112/EC; 

“Union  scheme”  means  the  special  scheme  for  telecommunications  services, 
broadcasting  services or electronic services supplied by taxable persons established 
within the Community but not in the Member State of consumption provided for in 
Section 3 of Chapter 6 of Title XII of Directive 2006/112/EC; 

"special schemes" means "non-Union scheme" and "Union scheme"; 

“taxable  person”  means  a  taxable  person  not  established  within  the  Community  as 
defined  in  Article 358a(1)  of  Directive  2006/112/EC  or  a  taxable  person  not 
established in the Member State of consumption as defined in Article 369a(1) of that 
Directive. 

SUBSECTION 2 

APPLICATION OF THE SPECIAL SCHEMES 

Article 57b 

A taxable person with more than one fixed establishment in the Community may indicate any 
of  the  Member  States  in  which  he  is  established  as  the  Member  State  of  identification 
pursuant to the second paragraph of Article 369a of Directive 2006/112/EC.  

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However,  where  the  taxable  person  has  established  his  business  within  the  Community,  the 
Member State in which his place of business is established shall be designated as the Member 
State of identification.  

Article 57c 

Where a taxable person using the Union scheme ceases to have a fixed establishment in the 
Member  State  indicated  by  that  taxable  person  pursuant  to  the  second  paragraph  of 
Article 369a  of  Directive  2006/112/EC  as  the  Member  State  of  identification,  he  shall  no 
longer be bound by that decision. 

SUBSECTION 3 

SCOPE OF THE SPECIAL SCHEMES 

Article 57d 

The Union scheme shall not apply to telecommunications, broadcasting or electronic services 
supplied  in  a  Member  State  where  the  taxable  person  has  established  his  business  or  has  a 
fixed establishment. Those supplies shall instead be declared to the competent tax authorities 
of  that  Member  State  in  the  VAT  return  as  provided  for  under  Article 250  of  Directive 
2006/112/EC. 

Article 57e 

Without prejudice to Article 57d, Member States shall permit any taxable person to use the 
Union  scheme  where  the  customer  is  established  or  has  his  permanent  address  or  usually 
resides in any Member State. 

SUBSECTION 4 

REPORTING OBLIGATIONS 

Article 57f 

The taxable person shall communicate the information required under Articles 360, 361 and 
369c  of  Directive  2006/112/EC,  as  well  as  any  change  of  the  information  provided,  to  the 
Member State of identification within 30 days of that information being available to him. 

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SUBSECTION 5 

IDENTIFICATION 

Article 57g 

When  a  taxable  person  states  to  the  Member  State  of  identification  that  he  commences  his 
activities covered by one of the special schemes, that scheme shall apply as from the first day 
of the subsequent calendar quarter. 

However, where the activities are undertaken for the first time and the services are supplied 
prior to the first day of the subsequent calendar quarter, the scheme shall apply as from the 
date  of  that  first  supply,  provided  that  supply  is  made  during  the  calendar  quarter  of  the 
communication. 

Article 57h 

Member States shall upon request permit any taxable person using one of the special schemes 
to  cease  using  that  scheme.  The  taxable  person  shall  inform  the  Member  State  of 
identification at least 10 days before the end of the calendar quarter as from which he intends 
to cease using the scheme. Cessation shall be effective as of the first day of the next calendar 
quarter.  

Where  a  taxable  person  decides  to  cease  using  one  of  the  special  schemes,  he  shall  be 
excluded from using that scheme in any Member State for a minimum of one calendar year 
from the date of cessation. 

SUBSECTION 6 

EXCLUSION 

Article 58 

Where a taxable person using one of the special schemes meets at least one of the criteria for 
exclusion laid down in Articles 363 or 369e of Directive 2006/112/EC, the Member State of 
identification shall exclude that taxable person from that scheme. 

Only the Member State of identification shall be authorised to exclude a taxable person from 
using one of the special schemes. 

The  Member  State  of  identification  may  base  its  decision  on  exclusion  on  any  information 
available, including information provided by any other Member State. 

The exclusion shall be effective as from the first day of the subsequent calendar quarter. 

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Article 58a 

Where  a  taxable  person  using  one  of  the  special  schemes  has  made  no  supplies,  in  any 
Member  State  of  consumption,  of  services  covered  by  that  scheme  for  a  period  of 
eight consecutive calendar quarters, he shall be assumed to have ceased his taxable activities 
within  the  meaning  of  point (b)  of  Article 363  or  point (b)  of  Article 369e  of  Directive 
2006/112/EC. 

Article 58b 

Where a taxable person is excluded from one of the special schemes for persistent failure to 
comply with the rules relating to that scheme, that taxable person shall remain excluded from 
using either scheme in any Member State until the end of the second calendar year following 
the calendar year during which the taxable person was excluded. 

A  taxable  person  shall  be  regarded  as  having  persistently  failed  to  comply  with  the  rules 
relating to one of the special schemes, within the meaning of point (d) of Article 363 or point 
(d) of Article 369e of Directive 2006/112/EC, in at least the following cases: 

(a) 

(b) 

where he has not submitted VAT returns for a period of three consecutive calendar 
quarters; 

where  he  has  not  paid  any  amount  of  VAT  due  for  three  consecutive  calendar 
quarters. 

Article 58c 

If  a  taxable  person  is  excluded  from  one  of  the  special  schemes,  that  taxable  person  shall 
discharge  all  VAT  obligations  relating  to  supplies  of  telecommunications,  broadcasting  or 
electronic  services  directly  with  the  tax  authorities  of  the  Member  State  of  consumption 
concerned, including any corrections to be made to VAT returns submitted prior to exclusion 
or any payments of VAT. 

SUBSECTION 7 

VAT RETURN 

Article 59 

Any  return  period  within  the  meaning  of  Article 364  or  Article  369f  of  Directive 
2006/112/EC shall be a separate return period. 

Where  a  taxable  person  in  accordance  with  the  second  subparagraph  of  Article 57g  of  this 
Regulation  has  been  registered  under  one  of  the  special  schemes  during  a  return  period,  he 
shall submit a VAT return covering that whole return period. 

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Article 59a 

Where no services are supplied under the special schemes during a return period, the taxable 
person  shall  submit  a  VAT  return  indicating  that  no  supplies  have  been  made  during  that 
period (a nil-VAT return). 

Amounts on VAT returns made under the special schemes shall not be rounded up or down to 
the nearest whole monetary unit. The exact amount of VAT shall be reported and remitted. 

Article 60 

Article 61 

Once a VAT return has been submitted as provided for under Article 364 or Article 369f of 
Directive 2006/112/EC, any subsequent changes to the figures contained therein may be made 
only  by  means  of  an  amendment  to  that  return  and  not  by  an  adjustment  to  a  subsequent 
return. Several successive amendments of the same return shall be permitted. 

Such amendments to the return shall be permitted through the special schemes for a period of 
up to five years after the day by which the initial return was submitted. This shall be without 
prejudice to the right of any Member State of consumption to accept or require the submission 
of such an amendment from the taxable person. 

SUBSECTION 8 

CURRENCY 

Article 61a 

Where a Member State of identification which has not adopted the euro as a single currency 
determines that the VAT return is to be made out in national currency, this shall apply to all 
taxable persons. 

SUBSECTION 9 

PAYMENTS 

Article 62 

Amounts  of  VAT  paid  under  Article 367  or  Article  369i  of  Directive  2006/112/EC  shall  be 
specific to the VAT return submitted pursuant to Article 364 or Article 369f of that Directive. 
Any  subsequent  adjustment  to  the  amounts  paid  may  be  effected  only  by  reference  to  that 
return  and  may  not  be  allocated  to  another  return,  or  adjusted  on  a  subsequent  return.  Each 
payment shall refer to the reference number of that specific return. 

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Article 63 

A Member State of identification which receives a payment in excess of that resulting from 
the VAT return submitted under  Article 364 or Article 369f of Directive 2006/112/EC shall 
reimburse the overpaid amount directly to the taxable person concerned. 

Where  a  Member  State  of  identification  has  received  an  amount  for  a  VAT  return 
subsequently found to be incorrect, and that Member State has already distributed that amount 
to  the  Member  States  of  consumption,  those  Member  States  shall  directly  reimburse  any 
overpayment  to  the  taxable  person.  In  such  a  case,  those  Member  States  shall  inform  the 
Member State of identification of the amount of those reimbursements. 

Article 63a 

The taxable person shall make any payment directly to the Member State of identification. 

Where  the  payment  made  does  not  correspond  to  that  resulting  from  the  VAT  return 
submitted under Article 364 or Article 369f of Directive 2006/112/EC, the Member State of 
identification  shall,  by  electronic  means,  remind  the  taxable  person  of  any  VAT  overdue 
within 10 days of the end of the period referred to in Article 367 or Article 369i of Directive 
2006/112/EC. 

Any subsequent reminders and steps taken to collect the VAT shall be the responsibility of the 
Member State of consumption concerned. 

Article 63b 

Where a VAT return is incomplete or incorrect, is submitted late or the payment of VAT is 
late, any interest, penalties or any other charges due shall be paid directly to the Member State 
of consumption. 

SUBSECTION 10 

RECORDS 

Article 63c 

1.  The  records  kept  by  the  taxable  person  shall  contain  the  following  information  to  be 
regarded  as  sufficiently  detailed  within  the  meaning  of  Articles 369  and  369k  of  Directive 
2006/112/EC: 

(a) 

(b) 

(c) 

(d) 

the Member State of consumption to which the service is supplied; 

the type of service supplied; 

the date of the supply of service; 

the taxable amount; 

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(e) 

(f) 

(g) 

(h) 

(i) 

(j) 

(k) 

(l) 

any subsequent increase or reduction of the taxable amount; 

the VAT rate applied; 

the amount of VAT payable; 

the date and amount of payments received; 

any payments on account received before the supply of service; 

where an invoice is issued, the information contained on the invoice; 

the name of the customer, where known to the taxable person; 

the place where the customer is established or has his permanent address or usually 
resides, where known to the taxable person. 

2. The information referred to in paragraph 1 shall be recorded by the taxable person in such a 
way that it can be made available without delay and for each single service supplied.' 

Article 2 

This Regulation shall enter into force on the twentieth day following that of its publication in 
the Official Journal of the European Union. 

It shall apply from 1 January 2015. 

However,  Member  States  shall  allow  non-established  taxable  persons  to  submit  the 
information required under Article 360 or Article 369c of Directive 2006/112/EC, as amended 
by Directive 2008/8/EC, for registration under the special schemes for non-established taxable 
persons  supplying  telecommunications  services,  broadcasting  services  or  electronic  services 
to non-taxable persons as from 1 October 2014.  

This Regulation shall be binding in its entirety and directly applicable in all Member States. 

Done at Brussels, 

For the Council 
The President 

EN 

14 

   EN