1. In order to be regarded as sufficiently detailed within the meaning of Articles 369 and 369k of Directive 2006/112/EC, the records kept by the taxable person shall contain the following information:

(a) the Member State of consumption to which the goods or services are supplied;

(b) the type of services or the description and quantity of goods supplied;

(c) the date of the supply of the goods or services;

(d) the taxable amount indicating the currency used;

(e) any subsequent increase or reduction of the taxable amount;

(f) the VAT rate applied;

(g) the amount of VAT payable indicating the currency used;

(h) the date and amount of payments received;

(i) any payments on account received before the supply of the goods or services;

(j) where an invoice is issued, the information contained on the invoice;

(k) in respect of services, the information used to determine the place where the customer is established or has his permanent address or usually resides and, in respect of goods, the information used to determine the place where the dispatch or the transport of the goods to the customer begins and ends;