Form 379. Information statement on cross-border payments

Denomination

Form 379. Information statement on cross-border payments

Procedure type

Taxation

Subject

Taxes

Purpose

New information declaration on cross-border payments, applicable from January 1, 2024. From then on, payment service providers that are established in the European Union or offer payment services there will be required to maintain certain records of cross-border payments from payers in Member States and certain information on beneficiaries, and transmit these records to Member States in the fight against value added tax (VAT) fraud.

Responsible body

State Revenue Office

Start form

interested

Applicant: Administration

Place for presentation

The Tax Agency's E-Office

Phases of the procedure/service

It does not have specific processing phases

Forms

Electronic processing

Resolution deadline

Does not have

Resolution body

State Revenue Office

Resources

The presentation of appeals is not appropriate

Identification system

Electronic certificate

Interactivity level

Level 4: Electronic processing