Commission Implementing Regulation (EU) 2023/2184of 16 October 2023amending Implementing Regulation (EU) No 79/2012 as regards statistical data that Member States are to communicate to the Commission

Part C —

VAT Refund Statistics:

Statistics per Member State of refund123456789101112Claims awaiting a decision at start of yearRefund claims receivedClaims paid within deadlinesValue (EUR) of claims paid within deadlinesClaims queriedValue (EUR) of claims queriedClaims paid outside deadlinesValue (EUR) of claims paid outside deadlinesClaims rejectedValue (EUR) of claims rejectedClaims awaiting a decision at end of yearValue (EUR) of claims awaiting decision at the end of the yearTotal EUXI

Notes:

Box 1:

This is the figure from box 11 of the previous year.

Box 2:

Total number of claims received during the year.

Box 3:

Total number of claims that are not queried and paid within 4 months of receipt (Article 19 of Directive 2008/9/EC).

Box 4:

Total value of the claims mentioned under box 3.

Box 5:

Total number of claims that are queried and paid within the deadlines set out in Article 21 of Directive 2008/9/EC. This includes claims that are partially disallowed.

Box 6:

Total value of the claims mentioned under box 5.

Box 7:

Total number of claims paid or partially repaid outside the deadlines referred to in Articles 19 and 21 of Directive 2008/9/EC.

Box 8:

Total value of the claims queried mentioned under box 7.

Box 9:

Total number of claims that are rejected in full (partially repaid claims are included in boxes 5 and 7).

Box 10:

Total value of the claims mentioned under box 9.

Box 11:

Total number of claims awaiting a decision at the end of the calendar year. This includes claims that are being considered and claims that have been received but are not yet being considered.

Box 12:

Total value of the claims mentioned under box 11.

Part D —

One Stop Shop (OSS) Statistics:

1. The registration module

(a) Registration data to be provided as Member State of identification:

The total number of registered traders as at 31 December of the relevant calendar year.

Total number of new registrations during the relevant calendar year based on the effective commencement date.

Total number of exclusions during the relevant calendar year based on the effective date of exclusion.

Total number of Electronic interfaces (acting as deemed supplier) registered in the schemes as at 31 December of the relevant year, where available.

Total number of VAT groups registered in the schemes as at 31 December of the relevant year.

Union SchemeNon-Union schemeImport schemeIntermediariesTotal number of registered traders as at 31 December of the relevant yearTotal number of new registrations during the relevant calendar yearTotal number of exclusions during the relevant calendar yearTotal number of Electronic interfaces (acting as deemed supplier) registered in the schemes as at 31 December of the relevant yearN/AIf availableN/ATotal number of VAT groups registered in the schemes as at 31 December of the relevant yearN/AN/AN/A

(b) Exclusion code: For each special scheme, along with intermediaries (where relevant), please provide details of the number of times an exclusion code has been used as a Member State of identification for the relevant calendar year based on the effective date of exclusion (data in numeric format, no decimals, no separators, e.g. 12345; for nil values use 0).

Union SchemeNon-Union SchemeImport SchemeIntermediary

code (1)

N/A

code (2)

code (3)

code (4)

code (5)

code (6)

code (1) The taxable person or the intermediary acting on his behalf notified the MSI that the taxable person no longer carries out supplies of services and/or goods covered by the Special Scheme.

code (2) MSI assumes that the taxable activities of the taxable person covered by the special scheme have ceased OR the intermediary has not acted as an intermediary for any taxable person for a period of 2 consecutive quarters (for intermediary related data please provide information under the intermediary column).

code (3) The taxable person no longer meets the conditions necessary for the use of the special scheme OR the intermediary no longer meets the conditions to act as such (for intermediary related data please provide information under the intermediary column).

code (4) The taxable person persistently fails to comply with the rules of the special scheme OR the intermediary persistently fails to comply with the rules for the Import Scheme (for intermediary related data please provide information under the intermediary column).

code (5) The taxable person or the intermediary acting on his behalf has requested to voluntarily leave the scheme OR the intermediary has requested to voluntarily cease to act as an intermediary (for intermediary related data please provide information under the intermediary column).

code (6) The taxable person or the intermediary has requested to be identified in a new MSI (for intermediary related data please provide information under the intermediary column).

1. The VAT Return module

(a) VAT amount declared in OSS/IOSS VAT return

For the Union scheme and the non-Union scheme:

Please provide details of the amount of VAT (in euro) declared in the VAT return for Q1 to Q4 (inclusive) of the relevant calendar year. In this amount, please include corrections (if any) that were made to those returns covered by this reporting period (Q1–Q4).

(i) As Member State of identification broken down by Member State of consumption (along with Northern Ireland for the Union scheme).

(ii) As Member State of consumption broken down by Member State of identification (along with Northern Ireland for the Union scheme).

Note:

Data to be provided in numeric format, rounded to the nearest euro with no decimals, no separators, e.g. 10023452; for nil values use 0.

For the import scheme:

Please provide details of the amount of VAT (in euro) declared in the VAT return for January to December (inclusive) of the relevant calendar year. In this amount, please include corrections (if any) that were made to those returns covered by this reporting period (January to December).

(i) As Member State of identification broken down by Member State of consumption (along with Northern Ireland).

(ii) As Member State of consumption broken down by Member State of identification (along with Northern Ireland).

Note:

Data to be provided in numeric format, rounded to the nearest euro with no decimals, no separators, e.g. 10023452; for nil values use 0.

Data concerning Northern Ireland to be provided only for the Union scheme and the Import scheme, but not for the non-Union scheme.

(i) As Member State of identification broken down by Member State of consumption

(ii) As Member State of consumption broken down by Member State of identification

Union SchemeNon-Union SchemeImport SchemeUnion SchemeNon-Union SchemeImport SchemeATBEBGCYCZDEDKEEELESFIFRHRHUIEITLTLULVMTNLPLPT

ROSESISKXIN/AN/ATotal

(b) Please provide details of the global taxable amount as MS of identification declared in the IOSS VAT return for the relevant calendar year:

Note:

Data to be provided in numeric format, rounded to the nearest euro with no decimals, no separators, e.g. 10023452; for nil values use 0.

Annual global taxable amount (in euro)

(c) Use of the correction mechanism:

Please provide, for the relevant calendar year the number of VAT returns that contained a correction.

Union SchemeNon-Union SchemeImport SchemeNumber of corrections

1. The VAT Payment Module

(a) VAT amount paid in OSS/IOSS schemes.

(i) The total OSS/IOSS VAT amounts for the relevant calendar year sent by you as Member State of identification to the Member States of consumption (breakdown per Member State of consumption).

Please provide details in euro for January to December (inclusive) of the relevant calendar year.

Note:

Data to be provided in numeric format, rounded to the nearest euro with no decimals, no separators, e.g. 10023452; for nil values use 0.

(ii) The total OSS/IOSS VAT amounts for the relevant calendar year received by you as Member State of consumption (breakdown per Member State of identification).

Please provide details in euro for January to December (inclusive) of the relevant calendar year.

Note:

Data to be provided in numeric format, rounded to the nearest euro with no decimals, no separators, e.g. 10023452; for nil values use 0.

Data concerning Northern Ireland must be provided only for the Union scheme and the import scheme, but not for the non-Union scheme.

(i) OSS/IOSS VAT amounts sent as Member State of identification to the Member States of consumption

(ii) OSS/IOSS VAT amounts received as Member State of consumption

Union SchemeNon-Union SchemeImport SchemeUnion SchemeNon-Union SchemeImport SchemeATBEBGCYCZDEDKEEELESFIFRHRHUIEITLTLULV

MTNLPLPTROSESISKXIN/AN/ATotal

(b) The total number of reimbursements for the relevant calendar year.

Note:

Data to be provided in numeric format; for nil values use 0.

Union SchemeNon-Union SchemeImport SchemeNumber of reimbursements

(c) The number of VAT return/payment reminders for the relevant calendar year as Member State of identification (MSID) and number of payment reminders as Member State of consumption (MSCON).

Please provide details of VAT return and VAT payment reminders relating to January to December for the relevant year.

Union SchemeNon-Union SchemeImport SchemeVAT return reminders as MSIDPayment reminders as MSIDPayment reminders as MSCON