Form 379. Information statement on cross-border payments

Denomination

Form 379. Information statement on cross-border payments

Procedure type

Taxation

Subject

Taxes

Purpose

Information statement on cross-border payments, applicable from 1 January 2024. From that moment on, payment service providers established in the European Union or offering payment services therein must maintain certain records of cross-border payments from payers in Member States and certain information about the beneficiaries, and transmit those records to Member States for the purpose of combating Value Added Tax (VAT) fraud.

Responsible body

State Revenue Office

Startup method

interested

Applicant: Company

Place for presentation

The Tax Agency's E-Office

Procedure/Service Phases

There are no specific processing phases.

Forms

Electronic processing

Resolution deadline

Does not have

Decision-making body

State Revenue Office

Resources

The submission of appeals is not appropriate

Identification system

Electronic certificate

Level of interactivity

Level 4: Electronic processing