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Council Regulation (EU) No 904/2010 of 7 October 2010 on administrative cooperation and combating fraud in the field of value added tax (recast) article 24b CELEX: 02010R0904-20250414 1. Each Member State shall collect the information on the payees and the payments referred to in Article 243b of Directive 2006/112/EC.
Each Member State shall collect the information referred to in the first subparagraph from payment service providers: (a) no later than by the end of the month following the calendar quarter to which the information relates; (b) by means of an electronic standard form. 2. Each Member State may store the information collected in accordance with paragraph 1 in a national electronic system. 3. The central liaison office, or the liaison departments or competent officials designated by the competent authority of each Member State, shall transmit to CESOP the information collected in accordance with paragraph 1 no later than the tenth day of the second month following the calendar quarter to which the information relates. |