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
Date: 2023-10-16
Institutions: Directorate-General for Taxation and Customs Union, European Commission
Subjects: EU Member State, VAT, administrative cooperation, data transmission, exchange of information, means of transport, national statistics, tax offence, tax rebate, taxpayer




L_202302184EN.000101.fmx.xml












Official Journal of the European Union


EN
Series L













2023/2184


17.10.2023







            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


THE EUROPEAN COMMISSION,

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


Having regard to Council Regulation (EU) No 904/2010 of 7 October 2010 on administrative cooperation and combating fraud in the field of value added tax (1), and in particular Article 49(3) thereof,

Whereas:







(1)


Annex IV to Commission Implementing Regulation (EU) No 79/2012 (2) sets out the list of statistical data that the Member States are to communicate to the Commission for the evaluation of Regulation (EU) No 904/2010.












(2)


Council Regulation (EU) 2018/1541 (3) amended Regulation (EU) No 904/2010 to introduce a number of new administrative cooperation tools. The new rules enable, among others, the administrative enquiries of at least two Member States, the cooperation between Eurofisc working field coordinators, the European Union Agency for Law Enforcement Cooperation (‘Europol’) and the European Anti-Fraud Office (‘OLAF’), the access to information in relation to national vehicle registrations and administrative enquiries carried out jointly. It is therefore necessary to adapt the provisions in Implementing Regulation (EU) No 79/2012 as regards the statistical data needed to evaluate the functioning of Regulation (EU) No 904/2010.












(3)


Title XII, Chapter 6, of Council Directive 2006/112/EC (4) provides for special schemes for taxable persons supplying services to non-taxable persons or making distance sales of goods or certain domestic supplies of goods. To allow for the effective monitoring of the functioning of these special schemes, statistics should be provided in accordance with Chapter XI of Regulation (EU) No 904/2010. To enable this, Annex IV to Implementing Regulation (EU) No 79/2012 should be amended to include statistical data in relation to those schemes.












(4)


In addition, as regards the refund of VAT to taxable persons not established in the Member State of refund but established in another Member State in accordance with the procedure laid down in Council Directive 2008/9/EC (5) and in Chapter XII of Regulation (EU) No 904/2010, the provision by the Member States to the Commission of yearly statistical data on the status of VAT refunds has proven to be a useful practice. Therefore, to allow the provision of such data in a structured and uniform way across the Member States and thereby ensure the monitoring of the good functioning of the VAT refund procedure, Annex IV to Implementing Regulation (EU) No 79/2012 should be complemented with statistical data on VAT refunds.












(5)


Implementing Regulation (EU) No 79/2012 should therefore be amended accordingly.












(6)


This Regulation is to apply for the reporting by Member States starting from 2024. However, to provide Member States with more time to adapt to the new rules, certain information should be communicated to the Commission for the first time only from 2025.












(7)


The measures provided for in this Regulation are in accordance with the opinion of the Standing Committee on Administrative Cooperation,





HAS ADOPTED THIS REGULATION:



Article 1
Annex IV to Implementing Regulation (EU) No 79/2012 is replaced by the text in the Annex to this Regulation.


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.




This Regulation shall be binding in its entirety and directly applicable in all Member States.
Done at Brussels, 16 October 2023.


For the Commission


The President

Ursula VON DER LEYEN
            





(1)  
            OJ L 268, 12.10.2010, p. 1.

(2)  Commission Implementing Regulation (EU) No 79/2012 of 31 January 2012 laying down detailed rules for implementing certain provisions of Council Regulation (EU) No 904/2010 concerning administrative cooperation and combating fraud in the field of value added tax (OJ L 29, 1.2.2012, p. 13).

(3)  Council Regulation (EU) 2018/1541 of 2 October 2018 amending Regulations (EU) No 904/2010 and (EU) 2017/2454 as regards measures to strengthen administrative cooperation in the field of value added tax (OJ L 259, 16.10.2018, p. 1).

(4)  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).

(5)  Council Directive 2008/9/EC of 12 February 2008 laying down detailed rules for the refund of value added tax, provided for in Directive 2006/112/EC, to taxable persons not established in the Member State of refund but established in another Member State (OJ L 44, 20.2.2008, p. 23).




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.



ELI: http://data.europa.eu/eli/reg_impl/2023/2184/oj
ISSN 1977-0677 (electronic edition)