(vi)

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;’

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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.