Chapter X: Obligations of taxable persons and certain non-taxable persons (Title XI of Directive 2006/112/EC)

Section 1b: Accounting (Articles 241 to 249 of Directive 2006/112/EC) [1]

Article 54d [with effect from 1.7.2028] [2]

The information to be provided in accordance with Article 242b of Directive 2006/112/EC shall contain the following:

1. the Member State from which the goods are dispatched or transported;

2. the Member State to which the goods are dispatched or transported;

3. the description and quantity of the goods transferred;

4. the date of dispatch or transport.