Ac: Record-keeping

I.-1. Every taxable person shall keep a register of goods dispatched or transported, by himself or on his behalf, to the territory of another Member State of the European Union and intended in that State for use under the conditions set out in a and b of III of Article 256. 2. Every taxable person shall keep a register of the goods he transfers or which are supplied to him…

Any taxable person who facilitates, through the use of an electronic interface such as a marketplace, platform, portal or similar device, the supply of goods or services to a non-taxable person shall be required to record such supplies in a register. This register shall be sufficiently detailed to enable it to be verified that the value added tax has been correctly applied. The register shall be made available to the…