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Commission Implementing Regulation (EU) 2020/194Show full title
Commission Implementing Regulation (EU) 2020/194 of 12 February 2020 laying down detailed rules for the application of Council Regulation (EU) No 904/2010 as regards the special schemes for taxable persons supplying services to non-taxable persons, making distance sales of goods and certain domestic supplies of goods
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Article 3Transmission of identification information
1.The Member State of identification shall transmit the following information to the other Member States via the CCN/CSI network, including any changes to such information:
(a)information to identify the taxable person using the non-Union scheme;
(b)information to identify the taxable person using the Union scheme;
(c)information to identify the taxable person using the import scheme;
(d)information to identify an intermediary;
(e)the identification number allocated to the taxable person or to an intermediary.
2.The common electronic message set out in Annex I shall be used to transmit the information referred to in paragraph 1 using the following column in each case:
(a)column B for the non-Union scheme;
(b)column C for the Union scheme;
(c)column D for the import scheme for identification of the taxable person in accordance with Article 369p(1) or (3) of Directive 2006/112/EC;
(d)column E for the import scheme for identification of the intermediary in accordance with Article 369p(2) of Directive 2006/112/EC.
3.The Member State of identification shall without delay inform the other Member States via the CCN/CSI network, using the common electronic message set out in Annex II to this Regulation, where the taxable person:
(a)is excluded from, or deleted from the identification register of, one of the special schemes in accordance with Article 363, 369e or 369r(1) or (3) of Directive 2006/112/EC;
(b)voluntarily ceases to use one of the special schemes;
(c)changes the Member State of identification within the Union scheme or the import scheme.
4.The Member State of identification shall without delay inform the other Member States via the CCN/CSI network, using the common electronic message set out in Annex II to this Regulation, where the intermediary:
(a)is deleted from the identification register in accordance with Article 369r(2) of Directive 2006/112/EC;
(b)voluntarily ceases to act as intermediary;
(c)changes the Member State of identification.
5.The individual VAT identification numbers allocated to or, as applicable, in respect of taxable persons pursuant to Article 369q(1) and (3) of Directive 2006/112/EC shall be automatically exchanged between the Member State of identification and the other Member States via a central register or another trusted data sharing tool in a manner that ensures at all times that Member States have a correct up-to-date view of the validity of all such VAT identification numbers that have been allocated by all Member States.
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