CHAPTER XISPECIAL SCHEMES

F1SECTION 2 Special schemes for non-established taxable persons supplying telecommunications services, broadcasting services or electronic services to non-taxable persons (Articles 358 to 369k of Directive 2006/112/EC)

Subsection 10 Records

Article 63c

1.

In order to be regarded as sufficiently detailed within the meaning of Articles 369 and 369k of Directive 2006/112/EC, the records kept by the taxable person shall contain the following information:

(a)

the Member State of consumption to which the service is supplied;

(b)

the type of service supplied;

(c)

the date of the supply of service;

(d)

the taxable amount indicating the currency used;

(e)

any subsequent increase or reduction of the taxable amount;

(f)

the VAT rate applied;

(g)

the amount of VAT payable indicating the currency used;

(h)

the date and amount of payments received;

(i)

any payments on account received before the supply of service;

(j)

where an invoice is issued, the information contained on the invoice;

(k)

the name of the customer, where known to the taxable person;

(l)

the information used to determine the place where the customer is established or has his permanent address or usually resides.

2.

The information referred to in paragraph 1 shall be recorded by the taxable person in such a way that it can be made available by electronic means without delay and for each single service supplied.