What changed, Council Implementing Regulation (EU) No 282/2011 of 15 March 2011 laying down implementing…

+ ## CHAPTER I — SUBJECT MATTER
− ## CHAPTER I / **SUBJECT MATTER**
+ ## CHAPTER II — SCOPE — (TITLE I OF DIRECTIVE 2006/112/EC)
− ## CHAPTER II / **(TITLE I OF DIRECTIVE 2006/112/EC)**
+ ## CHAPTER III — TAXABLE PERSONS — (TITLE III OF DIRECTIVE 2006/112/EC)
− ## CHAPTER III / **(TITLE III OF DIRECTIVE 2006/112/EC)**
+ ## CHAPTER IV — TAXABLE TRANSACTIONS — (TITLE IV OF DIRECTIVE 2006/112/EC) / SECTION 1 — Supply of goods — (Articles 14 to 19 of Directive 2006/112/EC)
− ## *SECTION 1* / ***(Articles 14 to 19 of Directive 2006/112/EC)***
+ ## CHAPTER IV — TAXABLE TRANSACTIONS — (TITLE IV OF DIRECTIVE 2006/112/EC) / SECTION 2 — Supply of services — (Articles 24 to 29 of Directive 2006/112/EC)
− ## *SECTION 2* / ***(Articles 24 to 29 of Directive 2006/112/EC)***
+ ## CHAPTER V — PLACE OF TAXABLE TRANSACTIONS / SECTION 1 — Concepts
− ## *SECTION 1* / ***Concepts***
+ ## CHAPTER V — PLACE OF TAXABLE TRANSACTIONS / SECTION 2 — Place of supply of goods — (Articles 31 to 39 of Directive 2006/112/EC)
− ## *SECTION 2* / ***(Articles 31 to 39 of Directive 2006/112/EC)***
+ ## CHAPTER V — PLACE OF TAXABLE TRANSACTIONS / SECTION 3 — Place of intra-Community acquisitions of goods — (Articles 40, 41 and 42 of Directive 2006/112/EC)
− ## *SECTION 3* / ***(Articles 40, 41 and 42 of Directive 2006/112/EC)***
+ ## CHAPTER V — PLACE OF TAXABLE TRANSACTIONS / SECTION 4 — Place of supply of services — (Articles 43 to 59 of Directive 2006/112/EC) / Subsection 1 — Status of the customer
− ## Subsection 1 / **Status of the customer**
+ ## CHAPTER V — PLACE OF TAXABLE TRANSACTIONS / SECTION 4 — Place of supply of services — (Articles 43 to 59 of Directive 2006/112/EC) / Subsection 2 — Capacity of the customer
− ## Subsection 2 / **Capacity of the customer**
+ ## CHAPTER V — PLACE OF TAXABLE TRANSACTIONS / SECTION 4 — Place of supply of services — (Articles 43 to 59 of Directive 2006/112/EC) / Subsection 3 — Location of the customer
− ## Subsection 3 / **Location of the customer**
+ ## CHAPTER V — PLACE OF TAXABLE TRANSACTIONS / SECTION 4 — Place of supply of services — (Articles 43 to 59 of Directive 2006/112/EC) / Subsection 3a — Presumptions for the location of the customer
− ## **Subsection 3a** / **Presumptions for the location of the customer**
+ ## CHAPTER V — PLACE OF TAXABLE TRANSACTIONS / SECTION 4 — Place of supply of services — (Articles 43 to 59 of Directive 2006/112/EC) / Subsection 3b — Rebuttal of presumptions
− ## **Subsection 3b** / **Rebuttal of presumptions**
+ ## CHAPTER V — PLACE OF TAXABLE TRANSACTIONS / SECTION 4 — Place of supply of services — (Articles 43 to 59 of Directive 2006/112/EC) / Subsection 3c — Evidence for the identification of the location of the customer and rebuttal of presumptions
− ## **Subsection 3c** / **Evidence for the identification of the location of the customer and rebuttal of presumptions**
+ ## CHAPTER V — PLACE OF TAXABLE TRANSACTIONS / SECTION 4 — Place of supply of services — (Articles 43 to 59 of Directive 2006/112/EC) / Subsection 4 — Common provision regarding determination of the status, the capacity and the location of the customer
− ## Subsection 4 / **Common provision regarding determination of the status, the capacity and the location of the customer**
+ ## CHAPTER V — PLACE OF TAXABLE TRANSACTIONS / SECTION 4 — Place of supply of services — (Articles 43 to 59 of Directive 2006/112/EC) / Subsection 5 — Supply of services governed by the general rules
− ## Subsection 5 / **Supply of services governed by the general rules**
+ ## CHAPTER V — PLACE OF TAXABLE TRANSACTIONS / SECTION 4 — Place of supply of services — (Articles 43 to 59 of Directive 2006/112/EC) / Subsection 6 — Supply of services by intermediaries
− ## Subsection 6 / **Supply of services by intermediaries**
+ ## CHAPTER V — PLACE OF TAXABLE TRANSACTIONS / SECTION 4 — Place of supply of services — (Articles 43 to 59 of Directive 2006/112/EC) / Subsection 6a — Supply of services connected with immovable property
− ## **Subsection 6a** / **Supply of services connected with immovable property**
+ ## CHAPTER V — PLACE OF TAXABLE TRANSACTIONS / SECTION 4 — Place of supply of services — (Articles 43 to 59 of Directive 2006/112/EC) / Subsection 7 — Supply of cultural, artistic, sporting, scientific, educational, entertainment, and similar services
− ## Subsection 7 / **Supply of cultural, artistic, sporting, scientific, educational, entertainment, and similar services**
+ ## CHAPTER V — PLACE OF TAXABLE TRANSACTIONS / SECTION 4 — Place of supply of services — (Articles 43 to 59 of Directive 2006/112/EC) / Subsection 8 — Supply of ancillary transport services and valuations of and work on movable property
− ## Subsection 8 / **Supply of ancillary transport services and valuations of and work on movable property**
+ ## CHAPTER V — PLACE OF TAXABLE TRANSACTIONS / SECTION 4 — Place of supply of services — (Articles 43 to 59 of Directive 2006/112/EC) / Subsection 9 — Supply of restaurant and catering services on board means of transport
− ## Subsection 9 / **Supply of restaurant and catering services on board means of transport**
+ ## CHAPTER V — PLACE OF TAXABLE TRANSACTIONS / SECTION 4 — Place of supply of services — (Articles 43 to 59 of Directive 2006/112/EC) / Subsection 10 — Hiring of means of transport
− ## Subsection 10 / **Hiring of means of transport**
+ ## CHAPTER V — PLACE OF TAXABLE TRANSACTIONS / SECTION 4 — Place of supply of services — (Articles 43 to 59 of Directive 2006/112/EC) / Subsection 11 — Supply of services to non-taxable persons outside the Community
− ## Subsection 11 / **Supply of services to non-taxable persons outside the Community**
+ ## CHAPTER Va — CHARGEABLE EVENT AND CHARGEABILITY OF VAT — (TITLE VI OF DIRECTIVE 2006/112/EC)
− ## CHAPTER Va / **(TITLE VI OF DIRECTIVE 2006/112/EC)**
+ ## CHAPTER VI — TAXABLE AMOUNT — (TITLE VII OF DIRECTIVE 2006/112/EC)
− ## CHAPTER VI / **(TITLE VII OF DIRECTIVE 2006/112/EC)**
+ ## CHAPTER VII — RATES
− ## CHAPTER VII / **RATES**
+ ## CHAPTER VIII — EXEMPTIONS / SECTION 1 — Exemptions for certain activities in the public interest — (Articles 132, 133 and 134 of Directive 2006/112/EC)
− ## *SECTION 1* / ***(Articles 132, 133 and 134 of Directive 2006/112/EC)***
+ ## CHAPTER VIII — EXEMPTIONS / SECTION 2 — Exemptions for other activities — (Articles 135, 136 and 137 of Directive 2006/112/EC)
− ## *SECTION 2* / ***(Articles 135, 136 and 137 of Directive 2006/112/EC)***
+ ## CHAPTER VIII — EXEMPTIONS / SECTION 2A — Exemptions for intra-Community transactions — (Articles 138 to 142 of Directive 2006/112/EC)
− ## *SECTION 2A* / ***(Articles 138 to 142 of Directive 2006/112/EC)***
+ ## CHAPTER VIII — EXEMPTIONS / SECTION 3 — Exemptions on importation — (Articles 143, 144 and 145 of Directive 2006/112/EC)
− ## *SECTION 3* / ***(Articles 143, 144 and 145 of Directive 2006/112/EC)***
+ ## CHAPTER VIII — EXEMPTIONS / SECTION 4 — Exemptions on exportation — (Articles 146 and 147 of Directive 2006/112/EC)
− ## *SECTION 4* / ***(Articles 146 and 147 of Directive 2006/112/EC)***
+ ## CHAPTER VIII — EXEMPTIONS / SECTION 5 — Exemptions relating to certain transactions treated as exports — (Articles 151 and 152 of Directive 2006/112/EC)
− ## *SECTION 5* / ***(Articles 151 and 152 of Directive 2006/112/EC)***
+ ## CHAPTER IX — DEDUCTIONS — (TITLE X OF DIRECTIVE 2006/112/EC)
− ## CHAPTER IX / **(TITLE X OF DIRECTIVE 2006/112/EC)**
+ ## CHAPTER X — OBLIGATIONS OF TAXABLE PERSONS AND CERTAIN NON-TAXABLE PERSONS — (TITLE XI OF DIRECTIVE 2006/112/EC) / SECTION 1 — Persons liable to pay the VAT — (Articles 192a to 205 of Directive 2006/112/EC)
− ## *SECTION 1* / ***(Articles 192a to 205 of Directive 2006/112/EC)***
+ ## CHAPTER X — OBLIGATIONS OF TAXABLE PERSONS AND CERTAIN NON-TAXABLE PERSONS — (TITLE XI OF DIRECTIVE 2006/112/EC) / SECTION 1A — General obligations — (Articles 242 to 243 of Directive 2006/112/EC)
− ## *SECTION 1A* / ***(Articles 242 to 243 of Directive 2006/112/EC)***
+ ## CHAPTER X — OBLIGATIONS OF TAXABLE PERSONS AND CERTAIN NON-TAXABLE PERSONS — (TITLE XI OF DIRECTIVE 2006/112/EC) / SECTION 1B — Accounting — (Articles 241 to 249 of Directive 2006/112/EC)
− ## *SECTION 1B* / ***(Articles 241 to 249 of Directive 2006/112/EC)***
+ ## CHAPTER X — OBLIGATIONS OF TAXABLE PERSONS AND CERTAIN NON-TAXABLE PERSONS — (TITLE XI OF DIRECTIVE 2006/112/EC) / SECTION 2 — Miscellaneous provisions — (Articles 272 and 273 of Directive 2006/112/EC)
− ## *SECTION 2* / ***(Articles 272 and 273 of Directive 2006/112/EC)***
+ ## CHAPTER XI — SPECIAL SCHEMES / SECTION 1 — Special scheme for investment gold — (Articles 344 to 356 of Directive 2006/112/EC)
− ## *SECTION 1* / ***(Articles 344 to 356 of Directive 2006/112/EC)***
+ ## CHAPTER XI — SPECIAL SCHEMES / SECTION 2 — Special schemes for taxable persons supplying services to non-taxable persons or making distance sales of goods or certain domestic supplies of goods — (Articles 358 to 369x of Directive 2006/112/EC) / Subsection 1 — Definitions
− ## Subsection 1 / **Definitions**
+ ## CHAPTER XI — SPECIAL SCHEMES / SECTION 2 — Special schemes for taxable persons supplying services to non-taxable persons or making distance sales of goods or certain domestic supplies of goods — (Articles 358 to 369x of Directive 2006/112/EC) / Subsection 2 — Application of the Union scheme
− ## Subsection 2 / **Application of the Union scheme**
+ ## CHAPTER XI — SPECIAL SCHEMES / SECTION 2 — Special schemes for taxable persons supplying services to non-taxable persons or making distance sales of goods or certain domestic supplies of goods — (Articles 358 to 369x of Directive 2006/112/EC) / Subsection 3 — Scope of the Union scheme
− ## Subsection 3 / **Scope of the Union scheme**
+ ## CHAPTER XI — SPECIAL SCHEMES / SECTION 2 — Special schemes for taxable persons supplying services to non-taxable persons or making distance sales of goods or certain domestic supplies of goods — (Articles 358 to 369x of Directive 2006/112/EC) / Subsection 4 — Identification
− ## Subsection 4 / **Identification**
+ ## CHAPTER XI — SPECIAL SCHEMES / SECTION 2 — Special schemes for taxable persons supplying services to non-taxable persons or making distance sales of goods or certain domestic supplies of goods — (Articles 358 to 369x of Directive 2006/112/EC) / Subsection 5 — Reporting obligations
− ## Subsection 5 / **Reporting obligations**
+ ## CHAPTER XI — SPECIAL SCHEMES / SECTION 2 — Special schemes for taxable persons supplying services to non-taxable persons or making distance sales of goods or certain domestic supplies of goods — (Articles 358 to 369x of Directive 2006/112/EC) / Subsection 6 — Exclusion
− ## Subsection 6 / **Exclusion**
+ ## CHAPTER XI — SPECIAL SCHEMES / SECTION 2 — Special schemes for taxable persons supplying services to non-taxable persons or making distance sales of goods or certain domestic supplies of goods — (Articles 358 to 369x of Directive 2006/112/EC) / Subsection 7 — VAT return
− ## Subsection 7 / **VAT return**
+ ## CHAPTER XI — SPECIAL SCHEMES / SECTION 2 — Special schemes for taxable persons supplying services to non-taxable persons or making distance sales of goods or certain domestic supplies of goods — (Articles 358 to 369x of Directive 2006/112/EC) / Subsection 7a — Import scheme — chargeable event
− ## Subsection 7a / **Import scheme — chargeable event**
+ ## CHAPTER XI — SPECIAL SCHEMES / SECTION 2 — Special schemes for taxable persons supplying services to non-taxable persons or making distance sales of goods or certain domestic supplies of goods — (Articles 358 to 369x of Directive 2006/112/EC) / Subsection 8 — Currency
− ## Subsection 8 / **Currency**
+ ## CHAPTER XI — SPECIAL SCHEMES / SECTION 2 — Special schemes for taxable persons supplying services to non-taxable persons or making distance sales of goods or certain domestic supplies of goods — (Articles 358 to 369x of Directive 2006/112/EC) / Subsection 9 — Payments
− ## Subsection 9 / **Payments**
+ ## CHAPTER XI — SPECIAL SCHEMES / SECTION 2 — Special schemes for taxable persons supplying services to non-taxable persons or making distance sales of goods or certain domestic supplies of goods — (Articles 358 to 369x of Directive 2006/112/EC) / Subsection 10 — Records
− ## Subsection 10 / **Records**
+ ## CHAPTER XI — SPECIAL SCHEMES / SECTION 3 — Special arrangements for declaration and payment of import VAT — (Articles 369y to 369zb of Directive 2006/112/EC)
− ## *SECTION 3* / ***(Articles 369y to 369zb of Directive 2006/112/EC)***
+ ## CHAPTER XII — FINAL PROVISIONS
− ## CHAPTER XII / **FINAL PROVISIONS**
− 
− This Regulation shall be binding in its entirety and directly applicable in all Member States.
− 
− ### ANNEX I
− 
− **Article 7 of this Regulation**
− 
− (1) Point (1) of Annex II to Directive 2006/112/EC:
− 
− (a) Website hosting and webpage hosting;
− 
− (b) automated, online and distance maintenance of programmes;
− 
− (c) remote systems administration;
− 
− (d) online data warehousing where specific data is stored and retrieved electronically;
− 
− (e) online supply of on-demand disc space.
− 
− (2) Point (2) of Annex II to Directive 2006/112/EC:
− 
− (a) Accessing or downloading software (including procurement/accountancy programmes and anti-virus software) plus updates;
− 
− (b) software to block banner adverts showing, otherwise known as Bannerblockers;
− 
− (c) download drivers, such as software that interfaces computers with peripheral equipment (such as printers);
− 
− (d) online automated installation of filters on websites;
− 
− (e) online automated installation of firewalls.
− 
− (3) Point (3) of Annex II to Directive 2006/112/EC:
− 
− (a) Accessing or downloading desktop themes;
− 
− (b) accessing or downloading photographic or pictorial images or screensavers;
− 
− (c) the digitised content of books and other electronic publications;
− 
− (d) subscription to online newspapers and journals;
− 
− (e) weblogs and website statistics;
− 
− (f) online news, traffic information and weather reports;
− 
− (g) online information generated automatically by software from specific data input by the customer, such as legal and financial data, (in particular such data as continually updated stock market data, in real time);
− 
− (h) the provision of advertising space including banner ads on a website/web page;
− 
− (i) use of search engines and Internet directories.
− 
− (4) Point (4) of Annex II to Directive 2006/112/EC:
− 
− (a) Accessing or downloading of music on to computers and mobile phones;
− 
− (b) accessing or downloading of jingles, excerpts, ringtones, or other sounds;
− 
− (c) accessing or downloading of films;
− 
− (d) downloading of games on to computers and mobile phones;
− 
− (e) accessing automated online games which are dependent on the Internet, or other similar electronic networks, where players are geographically remote from one another;
− 
− (f) receiving radio or television programmes distributed via a radio or television network, the internet or similar electronic network for listening to or viewing programmes at the moment chosen by the user and at the user’s individual request on the basis of a catalogue of programmes selected by th…
− 
− (g) receiving radio or television programmes distributed via the internet or similar electronic network (IP streaming) unless they are broadcast simultaneous to their being transmitted or retransmitted over a radio and television network;
− 
− (h) the supply of audio and audiovisual content via communications networks which is not provided by and under the editorial responsibility of a media service provider;
− 
− (i) the onward supply of the audio and audiovisual output of a media service provider via communications networks by someone other than the media service provider.
− 
− (5) Point (5) of Annex II to Directive 2006/112/EC:
− 
− (a) Automated distance teaching dependent on the Internet or similar electronic network to function and the supply of which requires limited or no human intervention, including virtual classrooms, except where the Internet or similar electronic network is used as a tool simply for communication betw…
− 
− (b) workbooks completed by pupils online and marked automatically, without human intervention.
− 
− ### ANNEX II
− 
− **Article 51 of this Regulation**
− 
− | EUROPEAN UNION | VAT AND/OR EXCISE DUTY EXEMPTION CERTIFICATE (*)(Directive 2006/112/EC – Article 151 – and Directive 2008/118/EC – Article 13) |
− | --- | --- |
− 
− | **Serial No (optional):** |  |  |  |  |  |
− | --- | --- | --- | --- | --- | --- |
− | 1. **ELIGIBLE BODY/INDIVIDUAL** |  |  |  |  |  |
− | Designation/name |  |  |  |  |  |
− | Street and number |  |  |  |  |  |
− | Postcode, place |  |  |  |  |  |
− | (Host) Member State |  |  |  |  |  |
− | 2. **COMPETENT AUTHORITY RESPONSIBLE FOR STAMPING (name, address and telephone number)** |  |  |  |  |  |
− | 3. **DECLARATION BY THE ELIGIBLE BODY OR INDIVIDUAL**The eligible body or individual (1) hereby declares(a) that the goods and/or services set out in box 5 are intended (2) |  |  |  |  |  |
− | □ for the official use of | □ for the personal use of |  |  |  |  |
− |  | □ foreign diplomatic mission |  | □ a member of a foreign diplomatic mission |  |  |
− |  | □ foreign consular representation |  | □ a member of a foreign consular representation |  |  |
− |  | □ a European body to which the Protocol on the privileges and immunities of the European Union applies |  |  |  |  |
− |  | □ an international organisation |  | □ a staff member of an international organisation |  |  |
− |  | □ the armed forces of a State being a party to the North Atlantic Treaty (NATO force) |  |  |  |  |
− |  | □ the armed forces of the United Kingdom stationed in the island of Cyprus |  |  |  |  |
− | □ for the use of the European Commission or any agency or body established under Union law, where the Commission or that agency or body executes its tasks in response to the COVID-19 pandemic |  |  |  |  |  |
− |  | (designation of the institution) (see box 4) |  |  |  |  |
− | (b) that the goods and/or services described at box 5 comply with the conditions and limitations applicable to the exemption in the host Member State mentioned in box 1, and(c) that the information above is furnished in good faith.The eligible body or individual hereby undertakes to pay to the Mem…
− | Place, date | Name and status of signatory |  |  |  |  |
− | Signature |  |  |  |  |  |
− | 4. **STAMP OF THE BODY (in case of exemption for personal use)** |  |  |  |  |  |
− | Place, date | Stamp | Name and status of signatory |  |  |  |
− | Signature |  |  |  |  |  |
− | 5. **DESCRIPTION OF THE GOODS AND/OR SERVICES FOR WHICH THE EXEMPTION FROM VAT AND/OR EXCISE DUTY IS REQUESTED** |  |  |  |  |  |
− | A. Information concerning the supplier/authorised warehousekeeper: |  |  |  |  |  |
− | (1) name and address |  |  |  |  |  |
− | (2) Member State |  |  |  |  |  |
− | (3) VAT/excise number or tax reference number |  |  |  |  |  |
− | B. Information concerning the goods and/or services: |  |  |  |  |  |
− | No | Detailed description of the goods and/or services (3) (or reference to the attached order form) | Quantity or number | Value excluding VAT and excise duty | Currency |  |
− |  |  |  | Value per unit | Total value |  |
− |  |  |  |  |  |  |
− |  |  |  |  |  |  |
− |  |  |  |  |  |  |
− |  |  |  |  |  |  |
− |  |  |  |  |  |  |
− |  |  | Total amount |  |  |  |
− | 6. **CERTIFICATION BY THE COMPETENT AUTHORITIES OF THE HOST MEMBER STATE** |  |  |  |  |  |
− | The consignment/supply of goods and/or services described in box 5 meets: |  |  |  |  |  |
− | □ totally | □ up to a quantity of | (number) (4) |  |  |  |
− | the conditions for exemption from VAT and/or excise duty |  |  |  |  |  |
− | Place, date | Stamp | Name and status of signatory |  |  |  |
− | Signature |  |  |  |  |  |
− | 7. **PERMISSION TO DISPENSE WITH THE STAMP UNDER BOX 6 (only in case of exemption for official use)** |  |  |  |  |  |
− | By letter No: |  |  |  |  |  |
− | Dated: |  |  |  |  |  |
− | Designation of eligible institution:Is by |  |  |  |  |  |
− | Competent authority in host Member State:Dispensed from the obligation under box 6 to obtain the stamp |  |  |  |  |  |
− | Place, date | Stamp | Name and status of signatory |  |  |  |
− | Signature |  |  |  |  |  |
− | (1)Delete as appropriate.(2)Place a cross in the appropriate box.(3)Delete space not used. This obligation also applies if order forms are attached.(4)Goods and/or services not eligible should be deleted in box 5 or on the attached order form.(*) Delete as appropriate. |  |  |  |  |  |
− 
− **Explanatory notes**
− 
− 1. For the supplier and/or the authorised warehousekeeper, this certificate serves as a supporting document for the tax exemption of the supplies of goods and services or the consignments of goods to the eligible bodies/individuals referred to in Article 151 of Directive 2006/112/EC and Article 13 o…
− 
− 2.
− 
− (a) The general specification of the paper to be used is as laid down in the *Official Journal of the European Communities* (C 164, 1.7.1989, p. 3). The paper is to be white for all copies and should be 210 millimetres by 297 millimetres with а maximum tolerance of 5 millimetres less or 8 millimetre…
− 
− (b) Any unused space in box 5.B is to be crossed out so that nothing can be added.
− 
− (c) The document must be completed legibly and in a manner that makes entries indelible. No erasures or overwriting are permitted. It shall be completed in a language recognised by the host Member State.
− 
− (d) If the description of the goods and/or services (box 5.B of the certificate) refers to a purchase order form drawn up in a language other than a language recognised by the host Member State, a translation must be attached by the eligible body/individual.
− 
− (e) On the other hand, if the certificate is drawn up in a language other than a language recognised by the Member State of the supplier/warehousekeeper, a translation of the information concerning the goods and services in box 5.B must be attached by the eligible body/individual.
− 
− (f) A recognised language means one of the languages officially in use in the Member State or any other official language of the Union which the Member State declares can be used for this purpose.
− 
− 3. By its declaration in box 3 of the certificate, the eligible body/individual provides the information necessary for the evaluation of the request for exemption in the host Member State.
− 
− 4. By its declaration in box 4 of the certificate, the body confirms the details in boxes 1 and 3(a) of the document and certifies that the eligible individual is a staff member of the body.
− 
− 5.
− 
− (a) The reference to the purchase order form (box 5.B of the certificate) must contain at least the date and order number. The order form should contain all the elements that figure at box 5 of the certificate. If the certificate has to be stamped by the competent authority of the host Member State,…
− 
− (b) The indication of the excise number defined in Article 2, point (12), of Council Regulation (EU) No 389/2012 of 2 May 2012 on administrative cooperation in the field of excise duties and repealing Regulation (EC) No 2073/2004 is optional; the VAT identification number or tax reference number mus…
− 
− (c) The currencies should be indicated by means of a three-letter code in conformity with the ISO code 4217 standard established by the International Standards Organisation (7).
− 
− 6. The abovementioned declaration by the eligible body/individual shall be authenticated at box 6 by the stamp of the competent authority of the host Member State. That authority can make its approval dependent on the agreement of another authority in its Member State. It is up to the competent tax …
− 
− 7. To simplify the procedure, the competent authority can dispense with the obligation on the eligible body to ask for the stamp in the case of exemption for official use. The eligible body should mention this dispensation at box 7 of the certificate.
− 
− ### ANNEX III
− 
− **Article 56 of this Regulation**
− 
− | Unit | Weights traded |
− | --- | --- |
− | Kg | 12,5/1 |
− | Gram | 500/250/100/50/20/10/5/2,5/2 |
− | Ounce (1 oz = 31,1035 g) | 100/10/5/1/1/2/1/4 |
− | Tael (1 tael = 1,193 oz) (1) | 10/5/1 |
− | Tola (10 tolas = 3,75 oz) (2) | 10 |
− | (1)Tael = a traditional Chinese unit of weight. The nominal fineness of a Hong Kong tael bar is 990 but in Taiwan 5 and 10 tael bars can be 999,9 fineness.(2)Tola = a traditional Indian unit of weight for gold. The most popular sized bar is 10 tola, 999 fineness. |  |
− 
− ### ANNEX IV
− 
− **Correlation Table**
− 
− | Regulation (EC) No 1777/2005 | This Regulation |
− | --- | --- |
− | Chapter I | Chapter I |
− | Article 1 | Article 1 |
− | Chapter II | Chapters III and IV |
− | Section 1 of Chapter II | Chapter III |
− | Article 2 | Article 5 |
− | Section 2 of Chapter II | Chapter IV |
− | Article 3(1) | Article 9 |
− | Article 3(2) | Article 8 |
− | Chapter III | Chapter V |
− | Section 1 of Chapter III | Section 4 of Chapter V |
− | Article 4 | Article 28 |
− | Section 2 of Chapter III | Section 4 of Chapter V |
− | Article 5 | Article 34 |
− | Article 6 | Articles 29 and 41 |
− | Article 7 | Article 26 |
− | Article 8 | Article 27 |
− | Article 9 | Article 30 |
− | Article 10 | Article 38(2)(b) and (c) |
− | Article 11(1) and (2) | Article 7(1) and (2) |
− | Article 12 | Article 7(3) |
− | Chapter IV | Chapter VI |
− | Article 13 | Article 42 |
− | Chapter V | Chapter VIII |
− | Section 1 of Chapter V | Section 1 of Chapter VIII |
− | Article 14 | Article 44 |
− | Article 15 | Article 45 |
− | Section 2 of Chapter V | Section 4 of Chapter VIII |
− | Article 16 | Article 47 |
− | Article 17 | Article 48 |
− | Chapter VI | Chapter IX |
− | Article 18 | Article 52 |
− | Chapter VII | Chapter XI |
− | Article 19(1) | Article 56 |
− | Article 19(2) | Article 57 |
− | Article 20(1) | Article 58 |
− | Article 20(2) | Article 62 |
− | Article 20(3), first subparagraph | Article 59 |
− | Article 20(3), second subparagraph | Article 60 |
− | Article 20(3), third subparagraph | Article 63 |
− | Article 20(4) | Article 61 |
− | Chapter VIII | Section 3 of Chapter V |
− | Article 21 | Article 16 |
− | Article 22 | Article 14 |
− | Chapter IX | Chapter XII |
− | Article 23 | Article 65 |
− | Annex I | Annex I |
− | Annex II | Annex III |
− 
− (1) OJ L 268, 12.10.2010, p. 1.
− 
− (2) OJ L 326, 21.11.1986, p. 40.
− 
− (3) Council Implementing Regulation (EU) 2017/2459 of 5 December 2017 amending Implementing Regulation (EU) No 282/2011 laying down implementing measures for Directive 2006/112/EC on the common system of value added tax (OJ L 348, 29.12.2017, p. 32).
− 
− (4) OJ L 44, 20.2.2008, p. 23.
− 
− (5) OJ L 206, 8.8.2009, p. 1.
− 
− (6) Regulation (EU) No 952/2013 of the European Parliament and of the Council of 9 October 2013 laying down the Union Customs Code (OJ L 269, 10.10.2013, p. 1).
− 
− (7) As an indication, some codes relating to currencies currently used: EUR (euro), BGN (lev), CZK (Czech koruna), DKK (Danish krone), GBP (pound sterling), HUF (forint), LTL (litas), PLN (zloty), RON (Romanian leu), SEK (Swedish krona), USD (United States dollar).