Column A

Column B

Column C

Column D

Column E

Box number

The non-Union scheme

The Union scheme

The import scheme

(Identification of the taxable person)

The import scheme

(Identification of the intermediary)

1

Individual VAT identification number allocated by the Member State of identification in accordance with Article 362 of Directive 2006/112/EC (1)

Individual VAT identification number allocated by the Member State of identification in accordance with Article 369d of Directive 2006/112/EC, including the country code

Individual VAT identification number allocated by the Member State of identification in accordance with Article 369q(1) or (3) of Directive 2006/112/EC (2)

Individual identification number allocated by the Member State of identification in accordance with Article 369q(2) of Directive 2006/112/EC (3)

1a

If the taxable person is represented by an intermediary, the individual identification number of that intermediary allocated in accordance with Article 369q(2) of Directive 2006/112/EC

2

National tax number

National tax number (4)

2a

VAT identification number, if any

VAT identification number

3

Company name

Company name

Company name

Company name

4

Trading name(s) of the company if different from the company name

Trading name(s) of the company if different from the company name

Trading name(s) of the company if different from the company name

Trading name(s) of the company if different from the company name

5

Full postal address of the company (5)

Full postal address of the company (5)

Full postal address of the company (5)

Full postal address of the company (5)

6

Country in which the taxable person has his place of business

Country in which the taxable person has his place of business if not in the Union

Country in which the taxable person has his place of business

The Member State in which the intermediary has his place of business or, in the absence of a place of business in the Union, the Member State in which the intermediary has a fixed establishment where he indicates that he will make use of the import scheme on behalf of the taxable person(s) he represents

7

Email address of the taxable person

Email address of the taxable person

Email address of the taxable person

Email address of the intermediary

8

Website(s) of the taxable person

Website(s) of the taxable person where available

Website(s) of the taxable person

9

Contact name

Contact name

Contact name

Contact name

10

Telephone number

Telephone number

Telephone number

Telephone number

11

IBAN or OBAN number

IBAN number

IBAN number (6)

IBAN number (7)

12

BIC number (8)

BIC number (8)

BIC number (6) (8)

BIC number (7) (8)

13.1

Individual VAT identification number(s) or, if not available, tax reference number(s) allocated by the Member State(s) in which the taxable person has a fixed establishment(s) other than the Member State of identification and by the Member State(s) where goods are dispatched or transported from other than the Member State of identification (9)

Indicator of whether the taxable person has a fixed establishment in this Member State (14)

Individual VAT identification number(s) or, if not available, tax reference number(s) allocated by the Member State(s) in which the taxable person has a fixed establishment(s) other than the Member State of identification (9)

Individual VAT identification number(s) or, if not available, tax reference number(s) allocated by the Member State(s) in which the intermediary has a fixed establishment(s) other than the Member State of identification (9)

14.1

Full postal address and trading name of fixed establishments and places where goods are dispatched or transported from in Member States other than the Member State of identification (10)

Full postal address and trading name of fixed establishments in Member States other than the Member State of identification (10)

Full postal address and trading name of fixed establishments in Member States other than the Member State of identification (10)

15.1

VAT identification number(s) allocated by Member State(s) as a non-established taxable person (11)

16.1

Electronic declaration that the taxable person is not established within the Union

Electronic declaration that the taxable person is not established within the Union

16.2.

Indicator of whether the taxable person is an electronic interface referred to in Article 14a(2) of Directive 2006/112/EC (14)

17

Date of commencement of using the scheme (12)

Date of commencement of using the scheme (12)

Date of commencement of using the scheme (13)

18

Date of request by the taxable person to be registered under the scheme

Date of request by the taxable person to be registered under the scheme

Date of request by the taxable person or the intermediary acting on his behalf to be registered under the scheme

Date of request to be registered as an intermediary

19

Date of registration decision by the Member State of identification

Date of registration decision by the Member State of identification

Date of registration decision by the Member State of identification

Date of registration decision by the Member State of identification

20

Indicator of whether the taxable person is a VAT group (14)

21

Individual VAT identification number(s) allocated by the Member State of identification in accordance with Articles 362, 369d or 369q of Directive 2006/112/EC if the taxable person has previously used or is currently using one of these schemes

Individual VAT identification number(s) allocated by the Member State of identification in accordance with Articles 362, 369d or 369q of Directive 2006/112/EC if the taxable person has previously used or is currently using one of these schemes

Individual VAT identification number(s) allocated by the Member State of identification in accordance with Articles 362, 369d or 369q of Directive 2006/112/EC if the taxable person has previously used or is currently using one of these schemes

►M1  Intermediary number(s) allocated by the Member State of identification in accordance with Article 369q(2) of Directive 2006/112/EC if the intermediary has previously acted as such ◄

(1)   To follow format: EUxxxyyyyyz where: xxx is the 3-digit ISO numeric code of the Member State of identification (MSI); yyyyy is the 5-digit number assigned by MSI; and z is a check digit.

(2)   To follow format: IMxxxyyyyyyz where: xxx is the 3-digit ISO numeric code of the MSI; yyyyyy is the 6-digit number assigned by MSI; and z is a check digit.

(3)   To follow format: INxxxyyyyyyz where: xxx is the 3-digit ISO numeric code of the MSI; yyyyyy is the 6-digit number assigned by MSI; and z is a check digit.

(4)   Mandatory if no VAT identification number is given in Box 2a.

(5)   Postcode to be indicated if there is one.

(6)   Where the taxable person is not represented by an intermediary.

(7)   Where the taxable person is represented by an intermediary.

(8)   The BIC number is optional.

(9)   Where there is more than one fixed establishment or more than one Member State where goods are dispatched or transported from, use box 13.1, 13.2, etc.

(10)   Where there is more than one fixed establishment and/or place where goods are dispatched or transported from, use box 14.1, 14.2, etc.

(11)   Where there is more than one VAT identification number allocated by Member State(s) as a non-established taxable person, use box 15.1, 15.2 etc.

(12)   This can be in certain limited cases prior to the date of registration for the scheme.

(13)    ►M1  The date of commencement of using the scheme is identical to the date in column D, box 19 and, in case of pre-registration in accordance with the third paragraph of Article 2 of Council Implementing Regulation (EU) 2019/2026, cannot be prior to 1 July 2021. ◄

(14)   This is a simple yes/no tick box.

Individual VAT identification number of a taxable person allocated by the Member State of identification, including country code

Individual identification number of an intermediary allocated by the Member State of identification, including country code

Date from which the change is effective

Reason for changing the status of the taxable person in the register by using the following codes:

(1)  The taxable person or, where relevant, the intermediary acting on his behalf has notified the Member State of identification that the taxable person no longer carries out supplies of services and/or goods covered by the special scheme;

(2)  It is assumed by the Member State of identification that the taxable activities of the taxable person covered by the special scheme have ceased;

(3)  The taxable person no longer meets the conditions necessary for the use of the special scheme;

(4)  The taxable person persistently fails to comply with the rules of the special scheme;

(5)  The taxable person or the intermediary acting on his behalf has requested to voluntarily leave the scheme;

(6)  The taxable person has requested to be identified in a new Member State of identification.

Reason for changing the status of the intermediary in the register by using the following codes:

(2)  The intermediary has not acted as an intermediary on behalf of any taxable person making use of the import scheme for a period of two consecutive calendar quarters;

(3)  The intermediary no longer meets the conditions necessary for acting as such;

(4)  The intermediary persistently fails to comply with the rules of the import scheme;

(5)  The intermediary has requested to voluntarily cease to act as intermediary

(6)  The intermediary has requested to be identified in a new Member State of identification.

Part 1: General information

Column A

Column B

Column C

Column D

Box number

The non-Union scheme

The Union scheme

The import scheme

Unique reference number  (1)

1

Individual VAT identification number allocated by the Member State of identification in accordance with Article 362 of Directive 2006/112/EC

Individual VAT identification number allocated by the Member State of identification in accordance with Article 369d of Directive 2006/112/EC, including country code

Individual VAT identification number allocated by the Member State of identification in accordance with Article 369q(1) or (3) of Directive 2006/112/EC

1a

If the taxable person is represented by an intermediary, the identification number of that intermediary allocated in accordance with Article 369q(2) of Directive 2006/112/EC

2

Tax period (2)

Tax period (2)

Tax period (3)

2a

Start date and end date of period (4)

Start date and end date of period (4)

Start date and end date of period (5)

3

Currency

Currency

Currency

Part 2: For each Member State of consumption in which VAT is due (6)

2(a) Services supplied from the Member State of identification and fixed establishment(s) outside the Union

2(b) Supplies of goods dispatched or transported from the Member State of identification (7)

4.1

Country code of the Member State of consumption

Country code of the Member State of consumption

Country code of the Member State of consumption

5.1

Standard VAT rate in the Member State of consumption (8)

Standard VAT rate in the Member State of consumption (8)

Standard VAT rate in the Member State of consumption (8)

6.1

Reduced VAT rate in the Member State of consumption (8)

Reduced VAT rate in the Member State of consumption (8)

Reduced VAT rate in the Member State of consumption (8)

7.1

Taxable amount at standard rate (8)

Taxable amount at standard rate (8)

Taxable amount at standard rate (8)

8.1

VAT amount at standard rate (8)

VAT amount at standard rate (8)

VAT amount at standard rate (8)

9.1

Taxable amount at reduced rate (8)

Taxable amount at reduced rate (8)

Taxable amount at reduced rate (8)

10.1

VAT amount at reduced rate (8)

VAT amount at reduced rate (8)

VAT amount at reduced rate (8)

11.1

Total VAT amount payable

Total VAT amount payable for supplies of services declared in part 2a and supplies of goods declared in part 2b

Total VAT amount payable

2(c) Services supplied from fixed establishments in Member States other than the Member State of identification (9)

2(d) Supplies of goods dispatched or transported from a Member State other than the Member State of identification (10) (11)

12.1

Country code of the Member State of consumption

13.1

Standard VAT rate in the Member State of consumption (8)

14.1

Reduced VAT rate in the Member State of consumption (8)

15.1

Individual VAT identification number or, if not available, tax reference number, including country code:

Where the supplies of goods are made in accordance with Article 14a(2) of Directive 2006/112/EC and the taxable person does not have a VAT identification or tax reference number in the Member State from which goods are dispatched or transported, the country code of that Member State must still be provided.

16.1

Taxable amount at standard rate (8)

17.1

VAT amount at standard rate (8)

18.1

Taxable amount at reduced rate (8)

19.1

VAT amount at reduced rate (8)

20.1

Total VAT amount payable for supplies of services declared in part 2c and supplies of goods declared in part 2d

2(e) Grand total for supplies from the Member State of identification, supplies of goods from another Member State and services from all fixed establishments not in the Member State of identification

21.1

Total VAT amount payable (Box 11.1 + Box 11.2 ... + Box 20.1 + Box 20.2 ...)

Part 3: For each Member State of consumption for which a VAT correction is made

22.1.

Tax period (2)

Tax period (2)

Tax period (3)

23.1

Country code of the Member State of consumption

Country code of the Member State of consumption

Country code of the Member State of consumption

24.1

Total VAT amount resulting from corrections of supplies (12)

Total VAT amount resulting from corrections of supplies (12)

Total VAT amount resulting from corrections of supplies (12)

Part 4: Balance of VAT due for each Member State of consumption

25.1.

Total VAT amount due including corrections of previous returns per Member State (Box 11.1 + Box 11.2 … + Box 24.1 + Box 24.2. …) (12)

Total VAT amount due including corrections of previous returns per Member State (Box 21.1 + Box 21.2 … + Box 24.1 + Box 24.2. …) (12)

Total VAT amount due including corrections of previous returns per Member State (Box 11.1 + Box 11.2 … + Box 24.1 + Box 24.2. …) (12)

Part 5: Total amount of VAT due for all Member States of consumption

26

Total VAT amount due for all Member States (Box 25.1+ 25.2. …) (13)

Total VAT amount due for all Member States (Box 25.1+ 25.2. …) (13)

Total VAT amount due for all Member States (Box 25.1+ 25.2. …) (13)

(1)   Unique reference number as allocated by the Member State of identification shall consist of country code of MSI/VAT number/period – i.e. CZ/xxxxxxxxx/Q1.yyyy (or /M01.yyyy for the import scheme) + add timestamp. The number shall be attributed by the Member State of identification before transmission of the return to the other Member States concerned.

(2)   Relates to calendar quarters: Q1.yyyy – Q2.yyyy – Q3.yyyy – Q4.yyyy. Where there is more than one tax period to be corrected in Part 3, use box 22.1.1, 22.1.2, etc.

(3)   Relates to calendar months: M01.yyyy – M02.yyyy – M03.yyyy – etc. Where there is more than one tax period to be corrected in Part 3, use box 22.1.1, 22.1.2, etc.

(4)   To be completed only in cases where the taxable person submits more than one VAT return for the same quarter. Relates to calendar days: dd.mm.yyyy – dd.mm.yyyy.

(5)   To be completed only in cases where the taxable person/the intermediary submits more than one VAT return for the same month. Relates to calendar days: dd.mm.yyyy – dd.mm.yyyy.

(6)   Where there is more than one Member State of consumption.

(7)   Including supplies facilitated by an electronic interface referred to in Article 14a(2) of Directive 2006/112/EC, where the dispatch or the transport of those goods begins and ends in the Member State of identification.

(8)   Where more than one standard rate is applied during the return period, use boxes 5.1.2, 7.1.2, 8.1.2, 13.1.2, 16.1.2, 17.1.2, etc. Where more than one reduced VAT rate is applied, use boxes 6.1.2, 9.1.2, 10.1.2, 14.1.2, 18.1.2, 19.1.2, etc.

(9)   Where there is more than one fixed establishment, use box 12.2 to 20.2, etc.

(10)   Where there is more than one Member State other than the Member State of identification from which goods are dispatched or transported, use box 12.2 to 20.2, etc.

(11)   Including supplies facilitated by an electronic interface referred to in Article 14a(2) of Directive 2006/112/EC, where the dispatch or the transport of those goods begins and ends in the same Member State.

(12)   This amount can be negative.

(13)   Negative amounts in boxes 25.1, 25.2, etc. cannot be taken into account.