Description:
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
Previous versions:
Data a sources:
Tags:
MOSSInformations about dataset:
| Author | Financial Administration |
|---|---|
| Provider | |
| Theme | Economy and Finance |
| Type of dataset | Dataset of publication minimum of public administration body |
| Contact point - name and email | Financial Administration - podnety@financnasprava.sk |
| Provider (title) | |
| Licence | CC 4.0 international |
| Change date | February 9, 2024 |
| Release date | May 6, 2021 |
| Year | 2021 |
| Unique Identifier | 9lodq68d51s6n6hyn96n |
