1. Member States shall provide that the VAT return with the details set out in Articles 365, 369g, 369t and 369xg of Directive 2006/112/EC is to be submitted by electronic means.

2. The Member State of identification shall transmit the information referred to in paragraph 1 of this Article by electronic means to the competent authority of the Member State of consumption, or the competent authorities of the Member States from and to which the goods were dispatched or transported, after the date on which the VAT return was required to be submitted in accordance with Directive 2006/112/EC but not later than 20 days after the end of the month during which the VAT return was required to be submitted.

The Member State of identification shall also transmit the information provided for in Article 369g(2) of Directive 2006/112/EC to the competent authority of each other Member State from which goods are dispatched or transported and the information provided for in Article 369g(3) of Directive 2006/112/EC to the competent authority of each Member State of establishment concerned.

Member States which have required that the VAT return be made in a national currency other than euro shall convert the amounts into euro using the exchange rate valid for the last day of the tax period. The exchange shall be done following the exchange rates published by the European Central Bank for that day, or, if there is no publication on that day, on the next day of publication.’

in Article 47h, the following paragraph is added:

‘For the purposes of the first paragraph of this Article, Member States shall grant competent authorities access to the information referred to in Article 369p(1) and (3) of Directive 2006/112/EC.’

Article 47i is amended as follows:

paragraph 1 is replaced by the following:

‘1. To obtain the records held by a taxable person or intermediary pursuant to Articles 369, 369k, 369x and 369xk of Directive 2006/112/EC, the Member State of consumption or the Member State from or to which the goods have been dispatched or transported shall first make a request to the Member State of identification by electronic means.’

paragraphs 4 and 5 are replaced by the following:

‘4. The Member State of identification shall transmit the records obtained by electronic means without delay to the requesting Member State of consumption or the Member State from or to which the goods have been dispatched or transported.

5. Where the requesting Member State of consumption or the Member State from or to which the goods have been dispatched or transported does not receive the records within 30 days of the date of the making of the request, that Member State may take any action in accordance with its national legislation to obtain such records.’

the following article is inserted:

COUNCIL REGULATION (EU) 2025/517 of 11 March 2025 amending Regulation (EU) No 904/2010 as regards the VAT administrative cooperation arrangements needed for the digital age