Number of processed tax return extracts sent from the relevant Member States of identification, starting in 2017. In accordance with Art. 364, 369f or 369 of Council Directive 2006/112 /EC on the common system of value added tax, taxable persons, or intermediaries, acting on their behalf, identified for the application of any of the special arrangements are obliged to file a VAT return to the Member State of identification. Pursuant to Commission Implementing Regulation (EU) No 2020/194, the information contained in the VAT return shall be sent by the Member State of identification via the CCN / CSI network by means of a single electronic message to each Member State indicated in the VAT return. The part of the VAT return which concerns one Member State of consumption concerned is the extract of the tax return. Update: annually

Number of tax returns under the Mini One Stop Shop (MOSS) scheme starting in 2017. The special regulation MOSS applied until 30.06.2021 concerned providers who provided telecommunications services, radio and television broadcasting services and electronic services to customers established in the territory of the European Union. Providers using the MOSS special regulation until 30.6.2021 could report the services provided by them after 1.7.2021 (inclusive) in the special One Stop Shop (OSS) tax regulation without having to register separately, or without applying for authorization to apply it. I.e., from 01.07.2021, MOSS was transformed into a single contact point - One Stop Shop (OSS). Update: annually