(c)

the following paragraph is inserted: ‘2a. In order to be regarded as sufficiently detailed within the meaning of Article 369xk of Directive 2006/112/EC, the records kept by the taxable person shall contain all of the following information: ; as regards the Member State from which the goods have been dispatched or transported: the taxable person’s VAT identification number or tax identification number in that Member State, if any; the address from which the goods were dispatched or transported; as regards the Member State to which the goods have been dispatched or transported: the taxable person’s VAT identification number or tax identification number in that Member State, if any; the address to which the goods were dispatched or transported; the description and quantity of the goods dispatched or transported to another Member State, indicating where applicable whether those are capital goods as defined by the Member State to which the goods have been dispatched or transported; the date of the dispatch or transport of the goods dispatched or transported to another Member State; the taxable amount, indicating the currency used; any subsequent increase or reduction in the taxable amount; where a self-invoice is issued, the information contained on the invoice.’

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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.