Member States may require that taxable persons who, in their territory, make intra-Community acquisitions of goods, or transactions treated as such, pursuant to Articles 21 or 22, submit statements giving details of such acquisitions, provided, however, that such statements are not required in respect of a period of less than one month.
Version status: Entered into force | Document consolidation status: Updated to reflect all known changes
Version date: 1 January 2007 - onwards