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Commission Implementing Regulation (EU) No 79/2012Show full title
Commission Implementing Regulation (EU) No 79/2012 of 31 January 2012 laying down detailed rules for implementing certain provisions of Council Regulation (EU) No 904/2010 concerning administrative cooperation and combating fraud in the field of value added tax (recast)
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- Revised 01/01/20200.33 MB
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Article 7Information to taxable persons
1.Member States shall provide the details on invoicing listed in Annex I to this Regulation in accordance with Article 32 of Regulation (EU) No 904/2010 via the web portal established by the Commission.
2.The Commission shall make the web portal referred to in paragraph 1 available for those Member States choosing to publish the following additional information:
(a)the information on storage of invoices listed in Annex II;
(b)the additional electronic coded information required by Member States pursuant to Article 9(2) of Directive 2008/9/EC;
(c)until 31 December 2014 the standard tax rate referred to in the second paragraph of Article 42 of Regulation (EU) No 904/2010;
(d)as from 1 January 2015 the tax rate applicable for supplies of telecommunication services, broadcasting services and electronically supplied services referred to in the second paragraph of Article 47 of Regulation (EU) No 904/2010.
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