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14.9.2012 Official
Journal
of
the
European
Union L
249/3
II
(Non-legislative acts)
REGULATIONS
COMMISSION IMPLEMENTING REGULATION (EU) No 815/2012
of 13 September 2012
laying down detailed rules for the application of Council Regulation (EU) No 904/2010, as regards
special schemes for non-established taxable persons supplying telecommunications, broadcasting or
electronic services to non-taxable persons
THE EUROPEAN COMMISSION,
(3) To
ensure
that
information
is
exchanged
in
a
uniform
manner, it is necessary to adopt the technical details for
such exchange, including a common electronic message.
This would also allow for the uniform development of
Having regard to the Treaty on the Functioning of the European
the technical and functional specifications, as they would
Union,
follow a regulated framework.
Having regard to Council Regulation (EU) No 904/2010 of
7 October 2010 on administrative cooperation and
(4) Certain
information
relating
to
changes
to
the
identifi
combating fraud in the field of value added tax ( 1 ), and in
cation details such as the exclusion from the special
particular Article 44(1), second subparagraph of Article 44(2),
schemes, the voluntary cessation or the change of
Article 45(1) and (2), and Article 51(1) thereof,
Member State of identification should also be exchanged,
without delay, in a uniform manner in order to allow
Member States to monitor the correct application of the
special schemes and to combat fraud. To that end,
Whereas:
common arrangements for the electronic exchange of
such information should be provided.
(1) Regulation
(EU)
No
904/2010
lays
down
the
rules
for
the administrative cooperation and the fight against fraud
in the field of value added tax (VAT). Articles 44 and 45
(5) In order to keep the administrative burden to a
of Regulation (EU) No 904/2010 specifically concern the
minimum, it is necessary to establish certain
exchange of information relating to the special schemes
requirements for the electronic interface that facilitate
for telecommunications, broadcasting or electronic
submission of identification information and VAT
services provided for in Chapter 6 of Title XII of
returns by taxable persons. Member States should not
Council Directive 2006/112/EC of 28 November 2006
be prevented from providing additional functionalities
on the common system of value added tax ( 2 ). Those
to further reduce administrative burdens.
special schemes involve a taxable person established
outside the Member State of consumption declaring the
VAT due on relevant sales in the Member State of
consumption via an electronic interface in the Member
State of identification (one-stop shop).
(6)
In order to ensure that the information relating to regis
tration into the scheme, and VAT returns rendered under
the scheme, can be transmitted and processed effectively
Member States should develop their electronic interface
(2) Certain
information
relating
to
transactions
carried
out
in a uniform manner. It is therefore necessary to establish
under those special schemes is to be collected and
the common electronic message for the transmission of
exchanged between Member States. Specifically, that
that information.
relates to the exchange of identification and the
collection and exchange of VAT return details,
including corrections to those VAT returns, between
Member States.
(7)
It is necessary to clarify the information to be submitted
( 1 ) OJ L 268, 12.10.2010, p. 1.
in cases where no sales under the special schemes are
( 2 ) OJ L 347, 11.12.2006, p. 1.
made in a particular period in one or all Member States.

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L 249/4
EN
Official Journal of the European Union
14.9.2012
(8) With
a
view
to
enabling
Member
States
and
taxable (a) information to identify the taxable person using the non-
persons to refer to the VAT returns in an unequivocal
Union scheme;
way in their subsequent communications, including on
the payment of the tax, the Member State of identifi
(b) similar details to identify the taxable person using the Union
cation should allocate a unique reference number to
scheme;
each VAT return.
(9) This
Regulation
should
apply
from
the
same
day
from (c) allocated identification number.
which Articles 44 and 45 of Regulation (EU) No
904/2010 apply.
The common electronic message set out in Annex I shall be
used to transmit the information referred to in the first subpara
(10) The
measures
provided
for
in
this
Regulation
are
in
graph. Column B of the common electronic message set out in
accordance with the opinion of the Standing
Annex I shall be used for the non-Union scheme and column C
Committee on Administrative Cooperation,
of that common electronic message shall be used for the Union
scheme.
HAS ADOPTED THIS REGULATION:
2. The
Member
State
of
identification
shall
without
delay
Article 1
inform the other Member States via the CCN/CSI network,
using the common electronic message set out in Annex II to
Definitions
this Regulation, where the taxable person:
For the purposes of this Regulation, the following definitions
apply:
(a) is excluded from one of the special schemes;
(1) ‘non-Union scheme’ means the special scheme for telecom
(b) voluntarily ceases to use one of the special schemes;
munications services, broadcasting services or electronic
services supplied by taxable persons not established within
the Community provided for in Section 2 of Chapter 6 of
(c) changes the Member State of identification within the Union
Title XII of Directive 2006/112/EC;
scheme.
(2) ‘Union scheme’ means the special scheme for telecommuni
Article 4
cations services, broadcasting services or electronic services
supplied by taxable persons established within the
Submission of VAT return by the taxable person
Community but not in the Member State of consumption
1. The
taxable
person
shall
submit
the
VAT
returns
with
the
provided for in Section 3 of Chapter 6 of Title XII of
details pursuant to Articles 365 and 369g of Directive
Directive 2006/112/EC;
2006/112/EC to the Member State of identification using the
common electronic message set out in Annex III to this Regu
(3) ‘special schemes’ means non-Union scheme and Union
lation. Column B of the common electronic message set out in
scheme.
Annex III shall be used for the non-Union scheme and column
C of that common electronic message shall be used for the
Article 2
Union scheme.
Functionalities of the electronic interface
2. Where a taxable person makes no supplies of services
The electronic interface in the Member State of identification by
under the special schemes in any Member State during a
which a taxable person registers the use of one of the special
return period, a nil VAT return shall be completed. For that
schemes, and via which that person submits the value added tax
purpose, only boxes 1, 2 and 21 of the common electronic
(VAT) returns under that scheme to the Member State of identi
message set out in Annex III shall be completed for the Union
fication, shall have the following functionalities:
scheme and boxes 1, 2 and 11 for the non-Union scheme.
(a) it must offer the facility to save the identification details
3. The
taxable
person
shall
only
be
required
to
insert
the
pursuant to Article 361 of Directive 2006/112/EC, or the
supplies relating to a Member State of consumption and from
VAT return pursuant to Articles 365 and 369g of Directive
a Member State of establishment if supplies of services under
2006/112/EC, before they are submitted;
the special schemes have been made in or from that Member
State respectively within the return period.
(b) it must allow for the taxable person to submit the relevant
information relating to the VAT returns via an electronic file
Article 5
transfer in accordance with conditions laid down by the
Member State of identification.
Transmission of information contained in VAT return
The information contained in the VAT return referred to in
Article 3
Article 4(1) shall be sent by the Member State of identification
Transmission of identification information
to each Member State of consumption and establishment
mentioned on the VAT return, via the CCN/CSI network,
1. The
Member
State
of
identification
shall
transmit
the using the common electronic message set out in Annex III to
following to the other Member States, via the CCN/CSI network:
this Regulation.

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EN
14.9.2012 Official
Journal
of
the
European
Union L
249/5
For the purpose of the first paragraph, the Member State of
Article 7
identification shall transmit to the Member State of
consumption and establishment in which or from which
Corrections to VAT returns
supplies have been made, the general information contained
The Member State of identification shall allow the taxable
in part 1 of the common electronic message set out in
person to correct any VAT returns via the electronic interface
Annex III, together with the information in part 2 of that
referred to in Article 2. The Member State of identification shall
common electronic message relating to that particular
transmit information on corrections to the Member State(s) of
Member State of consumption or establishment.
consumption and establishment concerned in accordance with
Article 5, and allocate a timestamp to that information.
The Member State of identification shall transmit the
information contained in the VAT return only to those
Member States which have been indicated on that VAT return.
Article 8
Entry into force
Article 6
This Regulation shall enter into force on the twentieth day
Unique reference number
following that of its publication in the Official Journal of the
European Union.
The information transmitted pursuant to Article 5 shall contain
a reference number allocated by the Member State of identifi
cation which is unique to the specific VAT return.
It shall apply from 1 January 2015.
This Regulation shall be binding in its entirety and directly applicable in all Member States.
Done at Brussels, 13 September 2012.
For the Commission
The President
José Manuel BARROSO

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L 249/6
EN
Official Journal of the European Union
14.9.2012
ANNEX I
Identification details
Column A Column
B Column
C
Box number The
non-Union
scheme The
Union
scheme
1 Individual
VAT
identification
number
allocated
by
Individual VAT identification number allocated by
the Member State of identification in accordance the Member State of identification in accordance
with Article 362 of Directive 2006/112/EC ( 1 )
with Article 369d of Directive 2006/112/EC,
including the country code
2 The
national
tax
number,
if
any
3 The
company
name The
company
name
4 The
trading
name(s)
of
the
company
if
different
The trading name(s) of the company if different
from the company name
from the company name
5 The
full
postal
address
( 2 ) The
full
postal
address
( 3 )
6 The
country
in
which
the
taxable
person
has
his
The country in which the taxable person has his
place of business
place of business if not in the Union
7 The
e-mail
address
of
the
taxable
person The
e-mail
address
of
the
taxable
person
8 The
website(s)
of
the
taxable
person
where
The website(s) of the taxable person where available
available
9 Contact
name Contact
name
10 Telephone
number Telephone
number
11 IBAN
or
OBAN
number IBAN
number
12 BIC
number BIC
number
13.1 Individual
VAT
identification
number(s)
or
if
not
available, tax reference number(s) allocated by the
Member State(s) in which the taxable person has a
fixed establishment(s) ( 4 ) other than in the Member
State of identification
14.1 Full
postal
address(es)
and
trading
name(s)
of
fixed
establishments ( 5 ) other than in the Member State of
identification
15.1 VAT
identification
number(s)
allocated
by
Member
State(s) as a non-established taxable person ( 6 )
16
Electronic declaration that the taxable person is not
registered for VAT within the Union
17 Date
of
commencement
of
using
the
scheme
( 7 )
Date of commencement of using the scheme ( 8 )
18 Date
of
request
to
be
registered
under
the
scheme
Date of request to be registered under the scheme
by the taxable person
by the taxable person
19 Date
of
registration
decision
by
the
Member
State
Date of registration decision by the Member State of
of identification
identification
20 Indicator
of
whether
the
taxable
person
is
a
VAT
group ( 9 )

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EN
14.9.2012 Official
Journal
of
the
European
Union L
249/7
Column A Column
B Column
C
Box number The
non-Union
scheme The
Union
scheme
21 Individual
VAT
identification
number(s)
allocated
Individual VAT identification number(s) allocated by
by the Member State of identification in the Member State of identification in accordance
accordance with Articles 362 or 369d of with Articles 362 or 369d of Directive
Directive 2006/112/EC if they have previously 2006/112/EC if they have previously used either
used either scheme
scheme
( 1 ) To follow format: EUxxxyyyyyz where: xxx is the 3-digit ISO numeric of the MSI; yyyyy is the 5-digit number assigned by MSI; and z is
a check digit.
( 2 ) Postcode to be indicated if there is one.
( 3 ) Postcode to be indicated if there is one.
( 4 ) Where there is more than one fixed establishment, use box 13.1, 13.2, etc.
( 5 ) Where there is more than one fixed establishment, use box 14.1, 14.2, etc.
( 6 ) Where there is more than one VAT identification number allocated by Member State(s) as a non-established taxable person, use box
15.1, 15.2 etc.
( 7 ) This can be in certain limited cases prior to the date of registration onto the scheme.
( 8 ) This can be in certain limited cases prior to the date of registration onto the scheme.
( 9 ) This is a simple yes/no tick box.

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L 249/8
EN
Official Journal of the European Union
14.9.2012
ANNEX II
Details relating to the status of a taxable person in the register of a Member State of identification
Individual VAT identification number allocated by the Member State of identification, including country code
Date from which the change is effective
Reason for changing the status of the taxable person in the register by
using the following codes:
(1) The taxable person has notified the Member State of identification
that he no longer supplies telecommunications, broadcasting or elec
tronic services;
(2) It is assumed by the Member State of identification that the taxable
activities of the taxable person covered by the special scheme have
ceased;
(3) The taxable person no longer meets the conditions necessary for the
use of the special scheme;
(4) The taxable person persistently fails to comply with the rules of the
special scheme;
(5) The taxable person has requested to voluntarily leave the scheme;
(6) The taxable person has requested to be identified in a new Member
State of identification.

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EN
14.9.2012 Official
Journal
of
the
European
Union L
249/9
ANNEX III
VAT returns
Part 1: General information
Column A Column
B Column
C
Box number The
non-Union
scheme The
Union
scheme
Unique reference number ( 1 ):
1 Individual
VAT
identification
number
Individual VAT identification number
allocated by the Member State of identifi allocated by the Member State of identifi
cation, in accordance with Article 362 of cation, in accordance with Article 369d of
Directive 2006/112/EC
Directive 2006/112/EC, including country
code
2 VAT
period
( 2 ) VAT
period
( 3 )
2a
Start date and end date of period ( 4 )
Start date and end date of period ( 5 )
3 Currency Currency
Part 2: For each Member State of consumption in which VAT is due ( 6 )
2(a) Supplies carried out from the place of
business or fixed establishment in the
Member State of identification
4.1 Country
code
of
the
Member
State
of
Country code of the Member State of
consumption
consumption
5.1 Standard
VAT
rate
in
the
Member
State
of
Standard VAT rate in the Member State of
consumption
consumption
6.1 Reduced
VAT
rate
in
the
Member
State
of
Reduced VAT rate in the Member State of
consumption
consumption
7.1 Taxable
amount
at
standard
rate Taxable
amount
at
standard
rate
8.1 VAT
amount
at
standard
rate VAT
amount
at
standard
rate
9.1 Taxable
amount
at
reduced
rate Taxable
amount
at
reduced
rate
10.1 VAT
amount
at
reduced
rate VAT
amount
at
reduced
rate
11.1 Total
VAT
amount
payable Total
VAT
amount
payable
for
supplies
of
services carried out from the place of
business or fixed establishment in the
Member State of identification
2(b) Supplies carried out from fixed estab
lishments not in Member State of
identification ( 7 )
12.1 Country
code
of
the
Member
State
of
consumption
13.1 Standard
VAT
rate
in
the
Member
State
of
consumption
14.1 Reduced
VAT
rate
in
the
Member
State
of
consumption

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L 249/10
EN
Official Journal of the European Union
14.9.2012
Column A Column
B Column
C
Box number The
non-Union
scheme The
Union
scheme
15.1 Individual
VAT
identification
number,
or
if
not available tax reference number, allocated
by the Member State of fixed establishment,
including country code
16.1 Taxable
amount
at
the
standard
rate
17.1 VAT
amount
payable
at
the
standard
rate
18.1 Taxable
amount
at
the
reduced
rate
19.1 VAT
amount
payable
at
the
reduced
rate
20.1 Total
VAT
amount
payable
for
supplies
of
services carried out from fixed establishment
not in Member State of identification.
2(c) Grand total for the place of business
or fixed establishment in the Member
State of identification, and all fixed
establishments in all other Member
States
21.1 Total
VAT
amount
payable
by
all
estab
lishments (Box 11.1 + Box 11.2 … + Box
20.1 + Box 20.2 …)
( 1 ) Unique reference number as allocated by the Member State of identification shall consist of country code of MSI/VAT number/period –
i.e. GB/xxxxxxxxx/Q1.yy + add timestamp for each version. The number shall be attributed by the Member State of identification before
transmission of the return to the other Member States concerned.
( 2 ) Relates to calendar quarters: Q1.yyyy – Q2.yyyy – Q3.yyyy Q4.yyyy.
( 3 ) Relates to calendar quarters: Q1.yyyy – Q2.yyyy – Q3.yyyy Q4.yyyy.
( 4 ) To be completed only in cases where the taxable person submits more than one VAT return for the same quarter. Relates to calendar
days: dd.mm.yyyy – dd.mm.yyyy.
( 5 ) To be completed only in cases where the taxable person submits more than one VAT return for the same quarter. Relates to calendar
days: dd.mm.yyyy – dd.mm.yyyy.
( 6 ) Where there is more than one Member State of consumption (or if in a single Member State of consumption there has been a VAT rate
change in the middle of a quarter), use box 4.2, 5.2, 6.2 etc.
( 7 ) Where there is more than one establishment, use box 12.1.2, 13.1.2 14.1.2 etc.

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Document Outline

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