CHAPTER 2COMMUNICATION OF INFORMATION BY THE TAX ADMINISTRATION

Article 5F1Information on VAT returns

1

The tax administration responsible in each Member State shall provide the national authorities with the following information in order to identify persons who have declared intra-EU acquisitions and supplies of goods for fiscal purposes:

a

full name of the taxable person;

b

full address, including post code;

c

identification number according to Article 9(1)(a) of Regulation (EC) No 638/2004.

2

The tax administration responsible in each Member State shall provide to the national authorities, for each taxable person:

a

the taxable amount of intra-EU acquisitions and supplies of goods collected from VAT returns in accordance with Article 251 of Council Directive 2006/112/EC4;

b

the tax period.