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) [with effect from 1. 1. 2021] [1]
Article 54c [with effect from 1. 1. 2021] [2]
1. The taxable person referred to in Article 242a of Directive 2006/112/EC shall keep the following records in respect of supplies where he is deemed to have received and supplied goods himself in accordance with Article 14a of Directive 2006/112/EC or where he takes part in a supply of electronically-supplied services for which he is presumed to be acting in his own name in accordance with Article 9a of this Regulation:
the records as set out in Article 63c of this Regulation, where the taxable person has opted to apply one of the special schemes provided for Chapter 6 of Title XII of Directive 2006/112/EC;
the records as set out in Article 242 of Directive 2006/112/EC, where the taxable person has not opted to apply any of the special schemes provided for in Chapter 6 of Title XII of Directive 2006/112/EC.
2. The taxable person referred to in Article 242a of Directive 2006/112/EC shall keep the following information in respect of supplies other than those referred to in paragraph 1:
the name, postal address and electronic address or website of the supplier whose supplies are facilitated through the use of the electronic interface and, if available:
the VAT identification number or national tax number of the supplier;
the bank account number or number of virtual account of the supplier;
a description of the goods, their value, the place where the dispatch or transport of the goods ends, together with the time of supply and, if available, the order number or unique transaction number;
a description of the services, their value, information in order to establish the place of supply and time of supply and, if available, the order number or unique transaction number.
Fundstelle(n):
zur Änderungsdokumentation
KAAAE-61064