Article 5

Regulation (EU) No 904/2010 is amended as follows: in Article 17(1), points (a), (b) and (c) are deleted; Article 20 is amended as follows: paragraph 2 is deleted; paragraph 3 is replaced by the following: ‘3. By way of derogation from paragraph 1 of this Article, where information is to be corrected in, or added to, the electronic system pursuant to Article 19, the information shall be entered no later than 1 month after the period in which it was collected.’ ; Article 21 is amended as follows: paragraphs 1a and 2 are deleted; paragraph 3 is replaced by the following: ‘3. The Commission shall determine by means of implementing acts the practical arrangements as regards the conditions provided for in paragraph 2a, point (d), of this Article in order to enable the Member State providing the information to identify the Eurofisc liaison official accessing the information. Those implementing acts shall be adopted in accordance with the examination procedure referred to in Article 58(2).’ ; Articles 22 and 23 are deleted; in Article 31, paragraph 1 is replaced by the following: ‘1. The competent authorities of each Member State shall ensure that persons involved in the intra-Community supply of goods or services and non-established taxable persons supplying services are allowed to obtain, for the purposes of such transactions, confirmation by electronic means of the validity of the VAT identification number of any specified person as well as the associated name and address. That information shall correspond to the data referred to in Article 24g(2).’.

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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.