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Practical manual VAT 2024.

Content of the information statement on border payments

Form 379 will declare the content of the records that must be kept by payment service providers operating in the territory of application of the Tax.

The content of these records is included in article 62 ter of the RIVA and is as follows:

  • The BIC code or any other identifier code, name or company name of the payment service provider and the function it performs on behalf of the beneficiary.

  • Name or business name and, if available, NIF-IVA or national tax identification number, email addresses or websites of the beneficiary.

  • The number IBAN or any other means of identification that allows the beneficiary to be identified and provided with their location.

  • The BIC code or any other identifier code that identifies and provides the location of the payment service provider acting on behalf of the beneficiary when the latter receives funds without having an account.

  • Details of cross-border payments or payment refunds (date and time, amount and currency, Member State of origin of the payment or destination of the refund, reference identifying the payment).