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1.2.2012 Official
Journal
of
the
European
Union L
29/13
REGULATIONS
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
(recast)
THE EUROPEAN COMMISSION,
which those exchanges are to be made, and the relevant
practical arrangements. To the extent that Member States
intend to abstain from such exchange, they should notify
Having regard to the Treaty on the Functioning of the European
it to the Commission in accordance with Article 14(1) of
Union,
Regulation (EU) No 904/2010.
Having regard to Council Regulation (EU) No 904/2010 of
7 October 2010 on administrative cooperation and
(4) Pursuant
to
Article
51
of
Regulation
(EU)
No
904/2010
combating fraud in the field of value added tax (
information shall be communicated between tax auth

1 ) and, in
particular Articles 14, 32, 48 and 49 and Article 51(1) thereof,
orities as far as possible by electronic means.
Consequently, the practical arrangements and technical
details should be laid down.
Whereas:
(5) Practical
arrangements
should
be
determined
for
the
(1) To
improve
and
supplement
the
instruments
to
combat
provision of information relating to invoicing rules,
fraud, Council Regulation (EC) No 1798/2003 of
value added tax (VAT) rates applicable in the context
7 October 2003 on administrative cooperation in the
of the special schemes applicable to non-established
field of value added tax and repealing Regulation (EEC)
taxable persons and the additional electronic coded
No 218/92 ( 2 ) has been recast and repealed by Regu
information referred to in Article 9(2) of Council
lation (EU) No 904/2010. The rules as they can be
Directive 2008/9/EC of 12 February 2008 laying down
found in Regulation (EU) No 904/2010 should be
detailed rules for the refund of value added tax, provided
reflected at the level of the acts implementing Regulation
for in Directive 2006/112/EC, to taxable persons not
(EU) No 904/2010.
established in the Member State of refund but established
in another Member State ( 5 ).
(2) Commission
Regulation
(EC)
No
1925/2004 of
29 October 2004 laying down detailed rules for imple
(6) In
order
to
ensure
that
Member
States
are
able
to
effec
menting certain provisions of Council Regulation (EC)
tively make use of the possibilities to require the
No 1798/2003 concerning administrative cooperation
information foreseen by certain provisions of Directive
in the field of value-added tax ( 3 ) has been substantially
2008/9/EC, it is necessary to specify the relevant
amended. Since further amendments are to be made
harmonised codes to be applied when exchanging the
following the adoption of Regulation (EU) No
relevant information, including the means through
904/2010 and in order to have a single set of rules on
which such exchange should take place, in accordance
the exchange of information it should be recast in the
with Regulation (EU) No 904/2010.
interests of clarity together with Commission Regulation
(EC) No 1174/2009 of 30 November 2009 laying down
rules for the implementation of Articles 34a and 37 of
Council Regulation (EC) No 1798/2003 as regards
(7) Article
9(2)
of
Directive
2008/9/EC
provides
that
the
refunds of value added tax under Council Directive
Member State of refund may require the applicant to
2008/9/EC (
provide additional electronic coded information supple

4 ).
menting the codes set out in Article 9(1) of Directive
2008/9/EC, to the extent that such information is
(3) In
order
to
facilitate
the
exchange
of
information
necessary due to any restrictions on the right of
between Member States it is necessary to specify the
deduction under Council Directive 2006/112/EC of
exact categories of information to be exchanged
28 November 2006 on the common system of value
without prior request, as well as the frequency with
added tax ( 6 ), or for the implementation of a derogation
received by the Member State of refund under
Article 395 or 396 of that Directive.
( 1 ) OJ L 268, 12.10.2010, p. 1.
( 2 ) OJ L 264, 15.10.2003, p. 1.
( 3 ) OJ L 331, 5.11.2004, p. 13.
( 5 ) OJ L 44, 20.2.2008, p. 23.
( 4 ) OJ L 314, 1.12.2009, p. 50.
( 6 ) OJ L 347, 11.12.2006, p. 1.

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L 29/14
EN
Official Journal of the European Union
1.2.2012
(8) Pursuant
to
Article
48(2)
of
Regulation
(EU)
No HAS ADOPTED THIS REGULATION:
904/2010, the competent authorities of the Member
State of refund are to notify by electronic means the
competent authorities of the other Member States of
Article 1
any information required by them under Article 9(2) of
Subject matter
Directive 2008/9/EC.
This Regulation lays down detailed rules for implementing
Articles 14, 32, 48 and 49 and Article 51(1) of Regulation
(9)
For that purpose, the technical details for the trans
(EU) No 904/2010.
mission of the additional information required by
Member States under Article 9(2) of Directive
2008/9/EC should be determined. In particular, the
Article 2
codes to be used for the transmission of this information
should be specified. The codes set out in Annex III to this
Categories of information to be exchanged without prior
Regulation have been developed by the Standing
request
Committee on Administrative Cooperation (SCAC) on
The categories of information subject to automatic exchange, in
the basis of the information required by Member States
accordance with Article 13 of Regulation (EU) No 904/2010,
for the purposes of applying Article 9(2) of Directive
shall be the following:
2008/9/EC.
(1) information on non-established traders;
(10) Applicants
may
be
required
according
to
Article
11
of
Directive 2008/9/EC to provide a description of their
business activity using harmonised codes. For that
(2) information on new means of transport.
purpose, the commonly used codes provided for in
Article 2(1)(d) of Regulation (EC) No 1893/2006 of the
Article 3
European Parliament and of the Council of 20 December
2006 establishing the statistical classification of
Subcategories of information to be exchanged without
economic activities NACE Revision 2 and amending
prior request
Council Regulation (EEC) No 3037/90 as well as
certain EC Regulations on specific statistical domains (
1. In
respect
of
non-established
traders
the
information

1 )
should be employed.
subject to automatic exchange shall be the following:
(11) Article
25
of
Regulation
(EU)
No
904/2010
states
that
(a) information on the allocation of VAT identification
the requested authority shall, at the request of the
numbers to taxable persons established in another
requesting authority, notify the addressee of all
Member State;
instruments and decisions emanating from the adminis
trative authorities and concerning the application of VAT
(b) information on VAT refunds to taxable persons not estab
legislation in the Member State in which the requesting
lished in the Member State of refund but established in
authority is established.
another Member State pursuant to Council Directive
2008/9/EC.
(12) Where a Member State of refund requests the Member
State of establishment to notify the applicant of its
decisions and instruments for the purposes of the appli
2. In respect of new means of transport, the information
cation of Directive 2008/9/EC, for reasons of data
subject to automatic exchange shall be the following:
protection, it should be possible that such notification
be made via the common communication network/
(a) information on supplies exempted in accordance with
common system interface (CCN/CSI) as defined in
Article 138(2)(a) of Directive 2006/112/EC, of new means
Article 2(1)(q) of Regulation (EU) No 904/2010.
of transport as defined in Article 2(2), (a) and (b)of that
Directive, by persons regarded as taxable persons pursuant
(13) Rules
should
be laid
down
implementing,
inter
alia,
to Article 9(2) of that Directive who are identified for VAT
Article 48 of Regulation (EU) No 904/2010 as regards
purposes;
the introduction of administrative cooperation and the
exchange of information concerning the rules relating
(b) information on supplies exempted in accordance with
to the place of supply of services, the special schemes
Article 138(2)(a) of Directive 2006/112/EC, of new vessels
and the refund procedure for value added tax.
and aircraft as defined in Article 2(2), (a) and (b) of that
Directive, by taxable persons identified for VAT purposes,
(14) Finally, it is necessary to establish a list of the statistical
other than those referred to in point (a), to persons not
data needed for the evaluation of Regulation (EU) No
identified for VAT purposes;
904/2010.
(c) information on supplies exempted in accordance with
(15) The
measures
provided
for
in
this
Regulation
are
in
Article 138(2)(a) of Directive 2006/112/EC, of new
accordance with the opinion of the Standing
motorised land vehicles as defined in Article 2(2), (a) and
Committee on Administrative Cooperation,
(b) of that Directive, by taxable persons identified for VAT
purposes, other than those referred to in point (a), to
( 1 ) OJ L 393, 30.12.2006, p. 1.
persons not identified for VAT purposes.

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EN
1.2.2012 Official
Journal
of
the
European
Union L
29/15
Article 4
(c) until 31 December 2014 the standard tax rate referred to in
the second paragraph of Article 42 of Regulation (EU) No
Notification of abstention from participation in the
904/2010;
exchange of information without prior request
By 20 May 2012 each Member State shall notify the
Commission in writing of its decision, taken in accordance
(d) as from 1 January 2015 the tax rate applicable for supplies
with the second subparagraph of Article 14(1) of Regulation
of telecommunication services, broadcasting services and
(EU) No 904/2010, as to whether it is going to abstain from
electronically supplied services referred to in the second
taking part in the automatic exchange of one or more categories
paragraph of Article 47 of Regulation (EU) No 904/2010.
or subcategories of information referred to in Articles 2 and 3
of this Regulation. The Commission shall inform the other
Article 8
Member States accordingly of the categories for which a
Member State has abstained.
Information exchanged in the framework of VAT refund
Where a Member State of refund notifies other Member States
Article 5
that it requires additional electronic coded information as
provided for in Article 9(2) of Directive 2008/9/EC, the codes
Frequency of the transmission of the information
specified in Annex III to this Regulation shall be used for the
In cases where the automatic exchange system is being used,
purposes of transmitting this information.
information concerning the categories and subcategories
referred to respectively in Articles 2 and 3 shall be provided
as soon as it becomes available, and in any event within 3
Article 9
months of the end of the calendar quarter during which that
Description relating to the business activity exchanged in
information has become available.
the framework of VAT refund
Where a Member State of refund requires a description of the
Article 6
applicants business activity as provided for in Article 11 of
Transmission of communications
Directive 2008/9/EC, such information shall be given at the
fourth level of the NACE Rev. 2 codes, as provided for in
1. Information
communicated
pursuant
to
Regulation
(EU)
Article 2(1)(d) of Regulation (EC) No 1893/2006.
No 904/2010 shall, as far as possible, be transmitted only by
electronic means via the CCN/CSI network, with the exception
of the following:
Article 10
Notification of instruments and decisions relating to a VAT
(a) the request for notification referred to in Article 25 of
refund
Regulation (EU) No 904/2010 and the instrument or
Where a Member State of refund requests a Member State of
decision of which notification is requested;
establishment of an addressee to notify instruments and
decisions relating to a refund under Directive 2008/9/EC to
(b) original documents provided pursuant to Article 9 of Regu
the addressee, that notification request may be transmitted via
lation (EU) No 904/2010.
the CCN/CSI network as defined in Article 2(1)(q) of Regulation
(EU) No 904/2010.
2. The
competent
authorities
of
the
Member
States
may
agree to communicate the information referred to in points
Article 11
(a) and (b) of paragraph 1 by electronic means.
Statistical data
The list of statistical data referred to in Article 49(3) of Regu
Article 7
lation (EU) No 904/2010 is set out in Annex IV.
Information to taxable persons
1. Member
States
shall
provide
the
details
on
invoicing
listed Each Member State shall, before 30 April each year by elec
in Annex I to this Regulation in accordance with Article 32 of
tronic means, communicate to the Commission the statistical
Regulation (EU) No 904/2010 via the web portal established by
data referred to in the first paragraph, using the model set out
the Commission.
in Annex IV.
2. The
Commission
shall
make
the
web
portal
referred
to
in
Article 12
paragraph 1 available for those Member States choosing to
publish the following additional information:
Communication of national measures
Member States shall communicate to the Commission the text
(a) the information on storage of invoices listed in Annex II;
of any laws, regulations or administrative provisions which they
apply in the field covered by this Regulation.
(b) the additional electronic coded information required by
Member States pursuant to Article 9(2) of Directive
The Commission shall communicate those measures to the
2008/9/EC;
other Member States.

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L 29/16
EN
Official Journal of the European Union
1.2.2012
Article 13
Repeal
Regulations (EC) No 1925/2004 and (EC) No 1174/2009 are repealed.
References to the repealed Regulations shall be construed as references to this Regulation and shall be read
in accordance with the correlation table in Annex VI.
Article 14
Entry into force
This Regulation shall enter into force on the 20th day following 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, 31 January 2012.
For the Commission
The President
José Manuel BARROSO

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EN
1.2.2012 Official
Journal
of
the
European
Union L
29/17
ANNEX I
The details on invoicing in accordance with by Article 32 of Regulation (EU) No 904/2010
1. Issuance of invoices
Article 221(1) of Directive 2006/112/EC — option to require invoices to be issued
Q1. In what other circumstances are invoices required?
Q2. If required, are the invoices simplified invoices or full invoices?
Article 221(2) of Directive 2006/112/EC — option for invoices for exempt financial and insurance services
Q3. Is an invoice required for exempted financial and insurance services?
Q4. If yes, is a simplified or full invoice required?
Article 221(3) of Directive 2006/112/EC — option not to require an invoice for exempt supplies
Q5. For which, if any, exempt supplies is an invoice not required?
2. Time of issue of an invoice
Article 222 of Directive 2006/112/EC — option to impose time limits on when invoices are issued.
Q6. Is there a time limit for issuing invoices other than that for intra-Community supplies or cross-border supplies of
services subject to the reverse charge?
Q7. If yes, by when must an invoice be issued?
3. Summary invoices
Article 223 of Directive 2006/112/EC — time period for issuing summary invoices
Q8. Can summary invoices be issued for supplies becoming chargeable to tax during a period of more than 1 calendar
month? This excludes intra-Community supplies and cross-border supplies of services subject to the reverse charge.
Q9. If yes, what is the time period?
4. Self-billed invoices
Article 224 of Directive 2006/112/EC — option for self-billed invoices to be issued in the name and on behalf of the
taxable person
Q10. Is there a requirement for self-billed invoices to be issued in the name of and behalf of the taxable person
making the supply?
5. Outsourcing of invoices to non-EU third parties
Article 225 of Directive 2006/112/EC — option to impose conditions on non-EU third parties issuing invoices on
behalf of EU suppliers
Q11. Are any conditions imposed on outsourcing of invoices to third parties established outside the EU?
Q12. If yes, what conditions are imposed?
6. Content of invoices
Article 227 of Directive 2006/112/EC — requirement to mention the customer’s VAT identification number
Q13. Other than for intra-Community supplies of goods or reverse charge supplies is the customer’s VAT identifi
cation number required on the invoice?
Q14. If yes, in what circumstances is the customer’s VAT identification number required on an invoice?

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L 29/18
EN
Official Journal of the European Union
1.2.2012
Article 230 of Directive 2006/112/EC — currency on the VAT invoice
Q15. Where the VAT amount is converted to the national currency using the exchange rate from the European
Central Bank, is notification required?
Article 239 of Directive 2006/112/EC — use of a tax reference number
Q16. Is a VAT identification number issued if the supplier or customer does not make intra-Community acquisitions,
distance sales or intra-Community supplies?
Article 240 of Directive 2006/112/EC — use of a VAT identification number and a tax reference number
Q17. Where both a VAT identification number and a tax reference number are issued, in what circumstance is one or
both required to be mentioned on the invoice?
7. Paper and electronic invoices
Article 235 of Directive 2006/112/EC — electronic invoices issued from outside of the EU
Q18. Are there any conditions for electronic invoices issued from a third country?
Q19. If yes, what are those conditions?
8. Simplified invoices
Article 238 of Directive 2006/112/EC — use of simplified invoices
Q20. In what circumstances are simplified invoices allowed?
Article 226b of Directive 2006/112/EC — details required on a simplified invoice
Q21. What details are required for simplified invoices?

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EN
1.2.2012 Official
Journal
of
the
European
Union L
29/19
ANNEX II
The information on storage of invoices that Member States may provide via the web portal
Article 245 of Council Directive 2006/112/EC — place of storage
Q1. If the place of storage is outside the Member State, is the notification of the place of storage required?
Q2. If yes, how is this notification to be done?
Q3. Can paper invoices be stored outside the Member State?
Article 247(1) of Council Directive 2006/112/EC — storage period
Q4. What are the periods of storage for invoices?
Article 247(2) of Council Directive 2006/112/EC — form of storage
Q5. Can paper invoices be stored electronically?
Q6. Can electronic invoices be stored in paper form?
Q7. Must the data guaranteeing the authenticity of the origin and integrity of the content of invoices stored electronically
be kept in the case when e-signatures or EDI are used?
Article 247(3) of Council Directive 2006/112/EC — storage in a third country
Q8. Can invoices be stored in a third country?
Q9. If yes, are there any conditions?

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L 29/20
EN
Official Journal of the European Union
1.2.2012
ANNEX III
Codes for use in the transmission of information under Article 48(2) of Regulation (EU) No 904/2010
Code 1. Fuel
1.1. Fuel
for
means
of
transport
with
a
1.1.1. Petrol
mass greater than 3 500 kg, other
than means of transport for paying 1.1.2. Diesel
passengers
1.1.3. LPG
1.1.4. Natural
Gas
1.1.5. Bio
fuel
1.2. Fuel
for
means
of
transport
with
a
1.2.1. Petrol
mass less than or equal to 3 500 kg
other than means of transport for 1.2.2. Diesel
paying passengers
1.2.3. LPG
1.2.4. Natural
Gas
1.2.5. Bio
fuel
1.2.6. PKW
1.2.7. LKW
1.3. Fuel
for
means
of
transport
for
1.3.1. Petrol
paying passengers
1.3.2. Diesel
1.3.3. LPG
1.3.4. Natural
Gas
1.3.5. Bio
fuel
1.4. Fuel
used
specifically
for
test
vehicles
1.5. Petroleum
products
used
for
lubri
cation of means of transport or
engines
1.6. Fuel
purchased
for
resale
1.7. Fuel
for
means
of
goods
transport
1.8. Fuel
for
passenger
and
multipurpose
1.8.1. Used
exclusively
for
business
purposes
cars
1.8.2. Used
partly
for
commercial
passenger
transport,
driving
instruction or rental purposes
1.8.3. Used
partly
for
other
than
1.8.2
purposes
1.9. Fuel
for
motorcycles,
caravans
and
1.9.1. Used
for
commercial
passenger
transport,
driving
instruction
vessels for recreational or sports
or rental purposes
purposes, and aircraft with a mass
less than 1 550 kg
1.9.2. Used
for
business
purposes
1.10. Fuel for machines and agriculture 1.10.1. Petrol
tractors
1.10.2. Diesel
1.10.3. LPG
1.10.4. Natural
Gas
1.10.5. Bio
fuel

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EN
1.2.2012 Official
Journal
of
the
European
Union L
29/21
1.11. Fuel
for
means
of
passenger
transport 1.11.1. Petrol
with less than 9 spaces or a rental car 1.11.2. Diesel
1.11.3. LPG
1.11.4. Natural
Gas
1.11.5. Bio
fuel
1.12. Fuel
for
means
of
passenger
transport
other than 1.8 and 1.9
1.13. Fuel for means of transport for which
there exists no restriction on the right
to deduct
1.14. Fuel for means of transport for which
there exists a restriction on the right
to deduct.
Code 2. Hiring of means of transport
2.1. Hiring
of
means
of
transport
with
a
mass greater than 3 500 kg other
than means of transport for paying
passengers
2.2. Hiring
of
means
of
transport
with
a
2.2.1. For
a
continuous
period
exceeding
6
months
mass less than or equal to 3 500 kg
other than means of transport for 2.2.2. For
a
continuous
period
equal
to
or
not
exceeding
6
months
paying passengers
2.2.3. PKW
2.2.4. LKW
2.3. Hiring of means of transport for 2.3.1. For
a
continuous
period
exceeding
6
months
paying passengers
2.3.2. For
a
continuous
period
equal
to
or
not
exceeding
6
months
2.4. Hiring
of
means
of
goods
transport
2.5. Hiring
of
passenger
and
multipurpose
2.5.1. Used
exclusively
for
business
purposes
cars
2.5.2. Used
partly
for
commercial
passenger
transport
or
driving
instruction
2.5.3. Used
partly
for
other
than
2.5.2
purposes
2.6. Hiring
of
motorcycles,
caravans
and
2.6.1. Used
for
commercial
passenger
transport
or
driving
vessels for recreational or sports
instruction
purposes, and aircraft with a mass
less than 1 550 kg
2.6.2. Used
for
other
business
purposes
2.7.
Hiring of passenger cars of the M1
category
2.8. Hiring of means of passenger
transport with more than 9 spaces
2.9. Hiring of means of passenger 2.9.1. Used
for
commercial
operations
transport with less than 9 spaces
2.9.2. Used
for
other
than
commercial
operations
2.10. Hiring of means of transport for
which there exists no restriction on
the right to deduct

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L 29/22
EN
Official Journal of the European Union
1.2.2012
2.11. Hiring
of
a
means
of
transport
for
which there exists a restriction on
the right to deduct.
2.12. Hiring of means of transport other
than 2.5 and 2.6
Code 3. Expenditure relating to means of transport (other than goods and services referred to under codes 1
and 2)
3.1. Expenditure
relating
to
means
of
3.1.1. Purchase
of
means
of
transport
with
a
mass
greater
than
transport with a mass greater than
3 500 kg other than means of transport for paying passengers
3 500 kg other than means of
transport for paying passengers
3.1.2. Maintenance
of
a
means
of
transport
with
a
mass
greater
than
3 500 kg other than means of transport for paying passengers
3.1.3. Purchase
and
installation
of
accessories
for
a
means
of
transport with a mass greater than 3 500 kg other than
means of transport for paying passengers
3.1.4.
Garaging or parking of a means of transport with a mass
greater than 3 500 kg other than means of transport for
paying passengers
3.1.5. Other
expenditure
relating
to
a
means
of
transport
with
a
mass greater than 3 500 kg other than means of transport
for paying passengers
3.2. Expenditure
relating
to
means
of
3.2.1.
Purchase of means of transport with a mass less than or equal
transport with a mass less than or
to 3 500 kg other than means of transport for paying
equal to 3 500 kg other than means
passengers
of transport for paying passengers
3.2.2.
Maintenance of a means of transport with a mass less than or
equal to 3 500 kg other than means of transport for paying
passengers
3.2.3. Purchase
and
installation
of
accessories
for
a
means
of
transport with a mass less than or equal to 3 500 kg other
than means of transport for paying passengers
3.2.4.
Garaging or parking of a means of transport with a mass less
than or equal to 3 500 kg other than means of transport for
paying passengers
3.2.5. Other
expenditure
relating
to
a
means
of
transport
with
a
mass less than or equal to 3 500 kg other than means of
transport for paying passengers
3.2.6. PKW
3.2.7. LKW
3.3. Expenditure
relating
to
means
of
3.3.1.
Purchase of a means of transport for paying passengers
transport for paying passengers
3.3.2. Maintenance
of
a
means
of
transport
for
paying
passengers
3.3.3. Purchase
and
installation
of
accessories
for
a
means
of
transport for paying passengers
3.3.4. Garaging or parking of a means of transport for paying
passengers
3.3.5.
Other expenditure relating to a means of transport for paying
passengers
3.4. Expenditure
relating
to
means
of
3.4.1.
Purchase of a means of goods transport
goods transport
3.4.2. Maintenance
of
a
means
of
goods
transport
3.4.3. Garaging
or
parking
of
a
means
of
goods
transport
3.4.4. Expenditure
relating
to
means
of
goods
transport
other
than
3.4.1, 3.4.2 and 3.4.3

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EN
1.2.2012 Official
Journal
of
the
European
Union L
29/23
3.5. Maintenance
of
passenger
and
multi 3.5.1. Used
exclusively
for
business
purposes
purpose cars
3.5.2. Used
partly
for
commercial
passenger
transport,
driving
instruction, or rental purposes
3.5.3. Used
partly
for
business
purposes
other
than
3.5.2
3.6. Maintenance, of motorcycles,
3.6.1. Used
for
commercial
passenger
transport,
driving
instruction,
caravans and vessels for recreational
rental purposes
and sports purposes, and aircrafts
with a mass greater than 1 550 kg
3.6.2. Used
for
other
business
purposes
3.7. Expenditure,
other
than
maintenance,
3.7.1. Used
exclusively
for
business
purposes
garaging and parking relating to
passenger and multipurpose cars
3.7.2. Used
partly
for
commercial
passenger
transport,
driving
instruction or rental purposes
3.7.3. Used
partly
for
purposes
other
than
3.7.2
3.8. Expenditure,
other
than
maintenance,
3.8.1. Used
for
commercial
passenger
transport,
driving
instruction,
garaging and parking relating to
rental purposes or resale
motorcycles, caravans and vessels for
recreational and sports purposes, and 3.8.2. Used
for
other
business
purposes
aircrafts with a mass greater than
1 550 kg.
3.9. Purchase
of
passenger
car
of
M1
category
3.10. Purchase
of
accessories
for
passenger
cars of M1 category, including their
assembly and installation
3.11. Expenditure relating to means of
passenger transport with more than
9 places, or to means of goods
transport
3.12. Expenditure relating to means of
passenger transport with less than 9
places used for commercial oper
ations
3.13. Expenditure relating to means of
transport for which there exists no
restriction on the right to deduct
3.14. Expenditure relating to means of
transport for which there exists a
restriction on the right to deduct
3.15. Maintenance of means of passenger
transport other than passenger and
multipurpose cars, motorcycles,
caravans ad vessels for recreational
and sports purposes, and aircraft
with a mass greater than 1 550 kg.
3.16. Garaging
or
parking
of
a
means
of
passenger transport
3.17. Expenditure,
other
than
maintenance,
garaging or parking relating to means
of transport other than passenger and
multipurpose cars, motorcycles,
caravans and vessels for recreational
and sports purposes, and aircraft
with a mass greater than 1 550 kg

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L 29/24
EN
Official Journal of the European Union
1.2.2012
Code 4. Road tolls and road user charge
4.1. Road
tolls
for
means
of
transport
with a mass greater than 3 500 kg
other than means of transport for
paying passengers
4.2. Road
tolls
for
vehicles
with
a
mass
4.2.1. PKW
less than or equal to 3 500 kg other
than means of transport for paying 4.2.2. LKW
passengers
4.3. Road
tolls
for
means
of
transport
for
paying passengers
4.4. Road
tolls
for
any
means
of
transport
across the Great Belt Bridge
4.5. Road
tolls
for
any
means
of
transport
across the resund Bridge
4.6. Road
tolls
for
means
of
transport
for
paying passengers with more than 9
places
4.7. Road
tolls
for
means
of
transport
for
paying passengers with less than 9
places
4.8. Road
tolls
for
vehicles
used
in
the
4.8.1. For
the
organiser
of
the
event
context of a conference, fair,
exhibition or congress
4.8.2.
For a participant in the event, where the expenditure is directly
charged by the organiser
Code 5. Travel expenses, such as taxi fares, public transport fares
5.1. For the taxable person or an
employee of the taxable person
5.2. For
someone
other
than
the
taxable
person, or an employee of the
taxable person
5.3. For the taxable person or an 5.3.1. For
the
organiser
of
the
event
employee of the taxable person in
the context of a conference, fair, 5.3.2.
For a participant in the event, where the expenditure is directly
exhibition or congress
charged by the organiser
Code 6. Accommodation
6.1. Expenditure
on
lodging
and
accom
modation for the taxable person, or
an employee of the taxable person
6.2. Expenditure
on
lodging
and
accom
modation for someone other than
the taxable person or an employee
of the taxable person
6.3. Expenditure
on
lodging
and
accom
modation for the taxable person or
an employee of the taxable person
attending qualifying conferences

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EN
1.2.2012 Official
Journal
of
the
European
Union L
29/25
6.4. Expenditure
on
lodging
and
accom 6.4.1. For
the
organiser
of
the
event
modation for the taxable person or
an employee of the taxable person 6.4.2.
For a participant in the event, where the expenditure is directly
in the context of a conference, fair,
charged by the organiser
exhibition or congress
6.5. Expenditure
on
lodging
and
accom
modation for an employee of the
taxable person effecting supplies of
goods or services
6.6. Expenditure
on
lodging
and
accom
modation for onward supply
6.7. Expenditure
on
lodging
other
than
6.5 or 6.6
Code 7. Food, drink and restaurant services
7.1. Food
and
drink
provided
by
hotels,
7.1.1.
For the taxable person or an employee of the taxable person
bars, restaurants and boarding
houses, including breakfast
7.1.2. For
someone
other
than
the
taxable
person
or
an
employee
of
the taxable person
7.2. Food
and
drink
provided
in
the
7.2.1. For
the
organiser
of
the
event
context of a conference, fair,
exhibition or congress
7.2.2.
For a participant in the event, where the expenditure is directly
charged by the organiser
7.3. Food
and
drink
for
an
employee
of
the taxable person effecting supplies
of goods or services
7.4. Restaurant
services
purchased
for
onward supply
7.5. Purchase
of
food,
drink
or
restaurant
services other than 7.2, 7.3 and 7.4
Code 8. Admissions to fairs and exhibitions
8.1. For the taxable person or an
employee of the taxable person
8.2. For
someone
other
than
the
taxable
person or an employee of the
taxable person
Code 9. Expenditure on luxuries, amusements and entertainment
9.1. Purchase
of
alcohol
9.2. Purchase
of
manufactured
tobacco
9.3. Expenditure
on
receptions
and
enter 9.3.1. For
publicity
purposes
tainment.
9.3.2. Not
for
publicity
purposes
9.4. Expenditure on maintenance of
pleasure craft
9.5. Expenditure on works of art,
collectors items and antiques

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L 29/26
EN
Official Journal of the European Union
1.2.2012
9.6. Expenditure
on
luxuries,
amusements
and entertainment for advertising
9.7. Expenditure
on
luxuries,
amusements
and entertainment other than 9.1, 9.2
and 9.3
Code 10. Other
10.1. Tools
10.2. Repairs
within
a
warranty
period
10.3. Services
connected
with
education
10.4. Work
on
property 10.4.1.
Work
on
immoveable
property
10.4.2. Work
on
immoveable
property
used
as
a
dwelling
10.4.3. Work on moveable property other than code 3
10.5. Purchase
or
hiring
of
property 10.5.1.
Purchase
or
hiring
of
immoveable
property
10.5.2. Purchase
or
hiring
of
immoveable
property
used
as
a
dwelling,
or for recreational or leisure use.
10.5.3. Purchase
or
hiring
of
moveable
property
connected
with
or
used in immoveable property used as a dwelling, or for
recreational or leisure use.
10.5.4. Purchase
or
hiring
of
moveable
property
other
than
code
2
10.6. Provision
of
water,
gas
or
electricity
through a distribution network
10.7. Gifts
of
a
small
value
10.8. Office
expenses
10.9. Participation in fairs and seminars, 10.9.1. Fairs
education or training
10.9.2. Seminars
10.9.3. Education
10.9.4. Training
10.10. Flat rate additions on livestock and
agricultural produce
10.11. Expenditure on postage of mail to
countries outside the EU
10.12. Expenditure on fax and phone in
connection with accommodation
10.13. Goods and services acquired by a
travel organiser for the direct benefit
of the traveller
10.14. Goods purchased for resale other
than 1.6
10.15. services purchased for resale other
than 6.6 and 7.4

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EN
1.2.2012 Official
Journal
of
the
European
Union L
29/27
10.16. Work on property 10.16.1.
Work
on
immoveable
property
used
as
a
residence,
recreational or leisure facility
10.16.2. Work on immoveable property other than 10.16.1
10.16.3. Work on moveable property connected with or use of an
immoveable property in 10.16.1
10.16.4. Work on moveable property other than 10.16.3
10.17. Expenditure on property 10.17.1.
Expenditure
on
immoveable
property
used
as
a
dwelling,
or
for recreational or leisure use.
10.17.2. Expenditure on immoveable property other than 10.17.1

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L 29/28
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:
EN

Part A: Statistics per Member State:
Articles 7-12 Article
15 Article
16 Article
25
Box
1
2
3
4
5
6
7
8
9 10 11 12 13
Requests for Requests for
Late +
Replies
Notifications
Spontaneous
Spontaneous
Incoming
Outgoing
Request for
information
information
outstanding
received
under
information
information
requests for Feedback sent requests for
Feedback
Request for administrative administrative
received
sent
replies
within 1
Article 12
received
notification received
notification
month
received
received
sent
feedback
feedback
sent
Off
AT
icial
Jour
BE
nal
BG
of
the
CY
European
CZ
DE
Union
DK
EE
EL
ES
FI
FR
GB
HU
1.2.2012
IE

---

1.2.2012 Off
Articles 7-12 Article
15 Article
16 Article
25
Box
1
2
3
4
5
6
7
8
9 10 11 12 13
Requests for Requests for
Late +
Replies
Notifications
Spontaneous
Spontaneous
Incoming
Outgoing
Request for
information
information
outstanding
received
under
information
information
requests for Feedback sent requests for
Feedback
Request for administrative administrative
received
sent
replies
within 1
Article 12
received
notification received
notification
month
received
received
sent
feedback
feedback
sent
EN
IT

LT
LU
LV
MT
NL
icial
Jour
PL
nal
PT
of
the
RO
European
SE
Union
SI
SK
Total
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
Statistics on controls and enquiries
16
Number of times Article 28 of Regulation (EU) No 904/2010 (Presence in administrative offices and participation in administrative enquiries in other Member States) has been used
L
29/29
17
Number of simultaneous controls which the Member State has initiated (Articles 29 and 30 of Regulation (EU) No 904/2010)

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L 29/30
18
Number of simultaneous controls in which the Member State has participated (Articles 29 and 30 of Regulation (EU) No 904/2010)
Statistics on automatic exchange of information without request (recast Commission Regulation (EU) No 79/2012)
19
Quantity of VAT identification numbers allocated to taxable persons who are not established in your Member State (Article 3(1)a of Regulation (EU) No 79/2012)
20
Volumes of information on new means of transport (Article 3(2) of Regulation (EU) No 79/2012) forwarded to other Member States
EN
Optional boxes (free text)

21 Any
other
(automatic)
exchange
of
information
not
covered
in
previous
boxes.
22 Benefits
and/or
results
of
administrative
cooperation.
Off
icial
Jour
nal
of
the
European
Union
1.2.2012

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EN
1.2.2012 Official
Journal
of
the
European
Union L
29/31
ANNEX V
Repealed Regulations
Commission Regulation (EC) No 1925/2004
(OJ L 331, 5.11.2004, p. 13)
Commission Regulation (EC) No 1792/2006
(OJ L 362, 20.12.2006, p. 1)
Commission Regulation (EC) No 1174/2009
(OJ L 314, 1.12.2009, p. 50)

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L 29/32
EN
Official Journal of the European Union
1.2.2012
ANNEX VI
Correlation Table
Regulation (EC) No 1925/2004 Regulation
(EC)
No
1174/2009 This
Regulation
Article 1 Article
1
Article 2
—
Points (1) and (2) of Article 3 Article
2(1)
and
(2)
Points (3), (4) and (5) of Article 3
—
Article 4(1) and (2) Article
3(1)
and
(2)
Article 4(3), (4) and (5)
—
The first paragraph of Article 5 Article
4
The second paragraph of Article 5
—
Article 6 Articles
5
Article 7 Article
6
Article 8
—
Article 9 Article
11
Article 10 Article
12
Article 11 Article
14
Annex Annex
IV
Article 1 Article
8
Article 2 Article
9
Article 3 Article
10
Annex Annex
III

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