Recital 18

(18) Taxable persons facilitating supplies of goods or services through the use of an electronic interface can be subject to requests for records from the Member State where those supplies are taxable as referred to in Article 242a of Directive 2006/112/EC. To reduce the administrative burden and compliance costs for those taxable persons and to avoid duplication of work, the Member State of identification should coordinate such requests as much as possible. For that purpose, it is necessary to lay down a standard form for the electronic transmission of that information to Member States. However, Member States may, in accordance with Article 242a(2), second subparagraph, of Directive 2006/112/EC, continue to request the records directly from the taxable person, to be provided on a regular and systematic basis until automated access to those records is available.

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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.