Council Regulation (EU) No 904/2010 of 7 October 2010 on administrative cooperation and combating fraud in the field of value added tax (recast) (c. 904)

CHAPTER V U.K. STORAGE AND EXCHANGE OF SPECIFIC INFORMATION

Article 20 U.K.

1. The information referred to in Article 17 shall be entered into the electronic system without delay.

2. By way of derogation from paragraph 1, the information referred to in Article 17(1)(a) shall be entered into the electronic system no later than one month after the end of the period to which that information relates.

3. By way of derogation from paragraphs 1 and 2, where information is to be corrected in, or added to, the electronic system pursuant to Article 19, the information must be entered no later than one month after the period in which it was collected.