(b)

paragraph 2 is amended as follows: 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;’ 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.