Article 21 › 2b

With respect to the information referred to in point (g) of Article 17(1), at least the following details shall be accessible: (a) individual identification numbers of exempt taxable persons issued by the Member State providing the information; (b) the name, activity, legal form and address of the exempt taxable persons identified by the individual identification number referred to in point (a); (c) the Member State or Member States in which the taxable person avails itself of the exemption; (d) the date of commencement of the exemption in respect of the taxable person in a Member State or Member States; (e) the information referred to in points (c) and (d) of the first subparagraph of Article 284a(1) of Directive 2006/112/EC; (f) the total value of supplies of goods and/or services, per calendar quarter carried out by each taxable person holding an individual identification number referred to in point (a) in the Member State in which the taxable person is established; (g) the total value of supplies of goods and/or services, per calendar quarter, carried out by each taxable person holding an individual identification number referred to in point (a) in each of the Member States other than that in which the taxable person is established; (h) the date on which the Union annual turnover of the taxable person exceeded the amount referred to in point (a) of Article 284(2) of Directive 2006/112/EC; (i) the date on which the decision of the taxable person to voluntarily cease to apply the exemption takes effect and the Member State or Member States in which the cessation shall take effect; (j) the date on which the activities of the taxable person have ceased and the Member State or Member States concerned. The values referred to in points (e) to (g) of the first subparagraph shall be specified separately for each threshold that may be applicable pursuant to the second subparagraph of Article 284(1) of Directive 2006/112/EC.

← 2a · All articles · 3 →

Source: EUR-Lex CELLAR · retrieved 2026-07-31