(10)

the following chapter is inserted: ‘CHAPTER XIa Provisions concerning record-keeping obligations for taxable persons facilitating supplies of goods or services through the use of electronic interfaces in accordance with Article 242a of Directive 2006/112/EC Article 47m 1. To obtain the records held by a taxable person pursuant to Article 242a of Directive 2006/112/EC and without prejudice to paragraph 2, second subparagraph, of that Article, the Member State in which the supplies referred to in that Article are taxable shall first make a request by electronic means to a Member State in which the taxable person is identified for VAT purposes. 2. Where a Member State in which a taxable person is identified for VAT purposes receives a request as referred to in paragraph 1, that Member State shall transmit the request by electronic means and without delay to the taxable person. 3. Member States shall provide that, upon request, a taxable person is to submit the requested records by electronic means to the Member State in which that taxable person is identified for VAT purposes and which has transmitted the request. Member States shall allow the records to be submitted using a standard form. 4. The Member State in which a taxable person is identified for VAT purposes and which has transmitted the request shall transmit the records obtained pursuant to paragraph 3 of this Article by electronic means and without delay to the requesting Member State in which the supplies referred to in Article 242a of Directive 2006/112/EC are taxable. 5. Where the requesting Member State in which the supplies referred to in Article 242a of Directive 2006/112/EC are taxable does not receive the records within 30 days of the date of the making of the request, that Member State may take any action in accordance with its national legislation to obtain such records. Article 47n The Commission shall specify the following by means of implementing acts: Those implementing acts shall be adopted in accordance with the examination procedure referred to in Article 58(2). Article 47o The Commission shall, in the framework of a revision of Regulation (EU) No 904/2010, assess the possibility of enabling between Member States automated access to data provided to the Member State of establishment by platforms in the framework of their record-keeping obligations.’. the technical details for the standard form referred to in Article 47m(3); the technical details, including a common electronic message, for providing the information referred to in Article 47m(1), (2) and (4) as well as the technical means for the transmission of that information.

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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.