(a)

paragraph 1 is amended as follows: point (b) is replaced by the following: ; the type of services or the description and quantity of goods supplied, indicating, where applicable, whether it is a supply in accordance with Article 16, 18 or 26 of Directive 2006/112/EC following a transfer under the transfer-of-own-goods scheme;’ the following point is inserted: ; the relevant information related to adjustments in accordance with Title X, Chapter 5, of Directive 2006/112/EC following a transfer under the transfer-of-own-goods scheme;’ point (f) is replaced by the following: ; the VAT rate applied, where relevant;’ the following point is inserted: ; in the case of exemption with right of deduction, reference to the applicable provision of Directive 2006/112/EC, or to the corresponding national provision;’ point (g) is replaced by the following: ; the amount of VAT payable indicating the currency used, where relevant;’ points (k) and (l) are replaced by the following: ; in respect of services, the information used to determine the place of supply of the service and, in respect of goods, the information used to determine the place where the dispatch or the transport of the goods to the customer begins and ends; any proof of possible returns of goods, including the taxable amount and the VAT rate applied, where relevant;’ the following point is added: ; in respect of supplies where the taxable person is deemed to have received and supplied goods in accordance with Article 14a of Directive 2006/112/EC, the name, postal address and electronic address or website of the supplier whose supplies are facilitated through the use of the electronic interface, and, if available: the VAT identification number or national tax number of the supplier; the bank account number or number of virtual account of the supplier.’

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Source: EUR-Lex (Cellar) · retrieved 2026-10-16 · Text as adopted (Official Journal); later amendments are not incorporated in this text.