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COMMISSION IMPLEMENTING REGULATION (EU) 2020/194 of 12 February 2020 laying down detailed rules for the application of Council Regulation (EU) No 904/2010 as regards the special schemes for taxable persons supplying services to non-taxable persons, making distance sales of goods and certain domestic supplies of goods ANNEX I Identification details ANNEX II Details relating to the status of a taxable person or an intermediary in the register of a Member State of identification ANNEX III VAT returns

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