Article 284b › 1

A taxable person availing itself of the exemption provided for in Article 284(1) in a Member State in which that person is not established in accordance with the procedure under Article 284(3) and (4) shall report for each calendar quarter to the Member State of establishment the following information, including the individual identification number referred to in point (b) of Article 284(3): (a) the total value of supplies carried out during the calendar quarter in the Member State of establishment or ‘0’ if no supplies have been made; (b) the total value of supplies carried out during the calendar quarter in each of the Member States other than the Member State of establishment or ‘0’ if no supplies have been made.

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Source: EUR-Lex CELLAR · retrieved 2026-08-05