(d)

paragraph 3 is replaced by the following: ‘3. The information referred to in paragraphs 1, 2 and 2a of this Article shall be recorded by the taxable person or the intermediary acting on their behalf in such a way that it can be made available by electronic means without delay and in respect of each individual service or good supplied, or transferred. Where that taxable person or the intermediary acting on their behalf has been requested to submit, by electronic means, the records referred to in Articles 369, 369k, 369x and 369xk of Directive 2006/112/EC and they have failed to submit them within 20 days of the date of the request, the Member State of identification shall remind the taxable person or the intermediary acting on their behalf to submit those records. The Member State of identification shall by electronic means inform the Member States of consumption or the Member States from and to which the goods have been dispatched or transported that the reminder has been sent.’.

← g) · All articles · Article 2 →

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