Article 54c › 2

The taxable person referred to in Article 242a of Directive 2006/112/EC shall keep the following information in respect of supplies other than those referred to in paragraph 1: (a) the name, postal address and electronic address or website of the supplier whose supplies are facilitated through the use of the electronic interface and, if available: (i) the VAT identification number or national tax number of the supplier; (ii) the bank account number or number of virtual account of the supplier; (b) a description of the goods, their value, the place where the dispatch or transport of the goods ends, together with the time of supply and, if available, the order number or unique transaction number; (c) a description of the services, their value, information in order to establish the place of supply and time of supply and, if available, the order number or unique transaction number.

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