Chapter V of this regulation provides the legal base for the storage and exchange of specific information.
Article 17 defines the information Member States shall store in an electronic system.
Article 21 requires the MSEST to provide automated access to all other MS to certain information it collects under the special scheme of SME.
Article 31 requires the competent authorities of each Member State to obtain, for the purposes of transactions, confirmation by electronic means of the validity of the VAT identification number of any specified person as well as the associated name and address.
Article 32 requires the Commission to publish on its website the details of the provisions approved by each Member State.
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ID | ABB17 |
dct:type | eira:BindingInstrument |
dct:publisher | |
dct:modified | |
dct:description | |
dct:spatial | [ EU | National | Sub-national ] |
eira:supporting_a_TES | [ Yes | No ] |
eira:implementation_supported_by_a_TES | [ Yes | No ] |
eira:view | Legal view |
vat4sme:legislation_priority | 1 |