1. The tax authorities of the Member States shall be informed by traders of deliveries dispatched or received by means of the document or a reference to the document specified in Article 18. This document shall be drawn up in quadruplicate:
- one copy to be kept by the consignor,
- one copy for the consignee,
- one copy to be returned to the consignor for discharge,
- one copy for the competent authorities of the Member State of destination.
The competent authorities of each Member State of dispatch may provide for the use of an additional copy of the document for the competent authorities of the Member State of departure.
The competent authorities of the Member State of dispatch and destination may stipulate that the information contained in the copies of the accompanying document intended for them is to be sent by computerized means.
The Member States of destination may stipulate that the copy to be returned to the consignor for discharge should be certified or endorsed by its n