Article 243b › 4
COUNCIL DIRECTIVE 2006/112/EC of 28 November 2006 on the common system of value added tax · European Union
Where the requirement for payment service providers laid down in paragraph 1 applies, the records shall: (a) be kept by the payment service provider in electronic format for a period of three calendar years from the end of the calendar year of the date of the payment; (b) be made available in accordance with Article 24b of Regulation (EU) No 904/2010 to the home Member State of the payment service provider, or to the host Member States when the payment service provider provides payment services in Member States other than the home Member State.
← 3 · All articles · 243c →
Source: EUR-Lex CELLAR · retrieved 2026-08-05