(17)

Article 264 is replaced by the following: ‘Article 264 The following data shall be transmitted in accordance with Article 263: ; in respect of supplies of goods carried out in accordance with Article 138(1) and supplies of goods and services, other than goods or services that are exempted from VAT in the Member State where the transaction is taxable, for which the customer is liable to pay VAT pursuant to Articles 194 to 197, the information referred to in Article 226, points (1) to (4), (6), (7), (8), (11), (16), and (17), and (11a) where relevant; in respect of transfers carried out in accordance with Article 138(2), point (c), the information referred to in Article 226, points (1) to (4), (6), (7), (8), (11) and (16); in respect of intra-Community acquisitions of goods carried out in accordance with Article 20 and transactions treated as such pursuant to Article 22, the information referred to in Article 226, points (1) to (4), (6), (7), (8), (9), (10), (11), (16) and (17); in respect of transactions treated as intra-Community acquisitions of goods pursuant to Article 21, the information referred to in Article 226, points (1) to (4), (6), (7), (8), (9), (10), (11) and (16); in respect of the acquisition of goods and services, other than goods or services that are exempted from VAT in the Member State where the transaction is taxable, for which the customer is liable to pay VAT pursuant to Article 194, 195, 196, 197 or 204, the information referred to in Article 226, points (1) to (4), (6), (7), (8), (9), (10), (16), (17), and (15) where relevant.’

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Source: EUR-Lex (Cellar) · retrieved 2026-10-14 · Text as adopted (Official Journal); later amendments are not incorporated in this text.