Article 3

Article 21(2) of Regulation (EU) No 904/2010 is amended as follows: point (c) is replaced by the following: ; the VAT identification numbers of the persons who carried out the supplies of goods and services referred to in point (b);’ in point (e), the introductory wording is replaced by the following: ‘the total value of the supplies of goods and services referred to in point (b) from each person referred to in point (c) to each person holding a VAT identification number issued by another Member State under the following conditions:’.

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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.