Dutch Legislation/Turnover Tax Act 1968 (VAT)/Chapter V — Special provisions/Section 7 — Special provisions for entrepreneurs who provide services to non-entrepreneurs, or sell goods at a distance, or supply certain goods domestically/§ 3 — Special scheme for intra-Community distance sales of goods, for supplies of goods within a Member State by electronic interfaces facilitating those supplies, and for services supplied by taxable persons established within the Union but not in the Member State of consumption (Union scheme)/Article 28sj

Article 28sj

in force

Special provisions · Special provisions for entrepreneurs who provide services to non-entrepreneurs, or sell goods at a distance, or supply certain goods domestically · § Special scheme for intra-Community distance sales of goods, for supplies of goods within a Member State by electronic interfaces facilitating those supplies, and for services supplied by taxable persons established within the Union but not in the Member State of consumption (Union scheme)

Turnover Tax Act 1968 (VAT) · Chapter V · Section 7 · § 3 · In force since 2021-07-01

Source

The entrepreneur who makes use of the Union scheme shall maintain records of all transactions falling under the Union scheme. These records must contain sufficient information to enable the tax authorities of the Member State of consumption to determine the accuracy of the VAT return.

Upon request, the records referred to in the first paragraph must be made available by electronic means to the Member State of consumption and to the Member State of identification. The records shall be kept for a period of ten years from the end of the year in which the transaction was carried out.

De ondernemer die van de Unieregeling gebruikmaakt, voert van alle onder de Unieregeling vallende handelingen een boekhouding. Deze boekhouding moet voldoende gegevens bevatten om de belastingautoriteiten van de lidstaat van verbruik in staat te stellen de juistheid van de btw-melding te bepalen.

Desgevraagd moet de in het eerste lid bedoelde boekhouding langs elektronische weg aan de lidstaat van verbruik en aan de lidstaat van identificatie beschikbaar worden gesteld. De boekhouding wordt bewaard gedurende tien jaar na afloop van het jaar waarin de handeling is verricht.