Article 39 › 2 — COUNCIL REGULATION (EU) No 904/2010 of 7 October 2010 on administrative…

Article 39 › 2

COUNCIL REGULATION (EU) No 904/2010 of 7 October 2010 on administrative cooperation and combating fraud in the field of value added tax (recast) · European Union

The Member State of identification shall transmit this information by electronic means to the competent authorities of the other Member States within 10 days from the end of the month during which the information was received from the non-established taxable person. In the same manner the competent authorities of the other Member States shall be informed of the allocated identification number. The technical details, including a common electronic message, by which this information is to be transmitted, shall be determined in accordance with the procedure provided for in Article 58(2).

National law under this provision

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