2.

In order to be regarded as sufficiently detailed within the meaning of Article 369x of Directive 2006/112/EC, the records kept by the taxable person or the intermediary acting on his behalf shall contain the following information: the Member State of consumption to which the goods are supplied; the description and quantity of goods supplied; the date of the supply of goods; the taxable amount indicating the currency used; any subsequent increase or reduction of the taxable amount; the VAT rate applied; the amount of VAT payable indicating the currency used; the date and amount of payments received; where an invoice is issued, the information contained on the invoice; the information used to determine the place where the dispatch or the transport of the goods to the customer begins and ends; proof of possible returns of goods, including the taxable amount and VAT rate applied; the order number or unique transaction number; the unique consignment number where that taxable person is directly involved in the delivery.

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Source: EUR-Lex CELLAR · retrieved 2026-07-31 · Text as consolidated on 2025-04-14; changes after this date are not shown.