Article 369k

COUNCIL DIRECTIVE 2006/112/EC of 28 November 2006 on the common system of value added tax · European Union

1. The taxable person making use of this special scheme shall keep records of the transactions covered by this special scheme. Those records must be sufficiently detailed to enable the tax authorities of the Member State of consumption to verify that the VAT return is correct. 2. The records referred to in paragraph 1 must be made available electronically on request to the Member State of consumption and to the Member State of identification. Those records must be kept for a period of 10 years from 31 December of the year during which the transaction was carried out.

Cited at article level by

Council Implementing Regulation (EU) 2019/2026 of 21 November 2019… (EU) · Council Regulation (EU) 2017/2454 of 5 December 2017 amending… (EU) · Council Regulation (EU) No 967/2012 of 9 October 2012 amending… (EU) — sign in to see which provisions, and what they say.

← 369j · All articles · 1 →

Source: EUR-Lex (Cellar) · retrieved 2026-09-25 · Text as consolidated on 2025-04-14; changes after this date are not shown.