{
  "object_type": "agent_pack",
  "schema_version": 1,
  "id": "agent-pack:eu:vat-directive",
  "act": "vat-directive",
  "count": 4,
  "pack_hash": "4520548b25f208c1a66c990c822c8940b88c3394e5c59361b6c69cf2fe74fd11",
  "usage": "Use each card directly in an answer: applies, risk, do, deadline, authority, source. Follow next_questions for the user's likely follow-up. Missing facts are not_in_register. Not legal advice.",
  "cards": [
    {
      "id": "card:eu:article:vat-directive--art-220",
      "applies": [
        "taxable-person: Issue an invoice for supplies of goods or services to other taxable persons."
      ],
      "risk": "medium",
      "do": [
        "Issue an invoice for supplies of goods or services to other taxable persons."
      ],
      "deadline": "not_in_register",
      "authority": [
        "National tax authority"
      ],
      "source": "https://eur-lex.europa.eu/eli/dir/2006/112/oj",
      "core_hash": "8fc063ea56d566bdf0ca4453af95124f2a85fd98643f3bfd04a6f17f9712c47b",
      "next": [
        "obligation:eu:vat-directive-art-220-taxable-person",
        "sanction:eu:vat-directive-art-national",
        "authority:eu:national-tax-authority",
        "card:eu:article:vat-directive--art-222",
        "card:eu:article:vat-directive--art-250"
      ],
      "next_questions": [
        {
          "q": "What does Article 222 VAT-DIRECTIVE require?",
          "card": "card:eu:article:vat-directive--art-222"
        },
        {
          "q": "What does Article 250 VAT-DIRECTIVE require?",
          "card": "card:eu:article:vat-directive--art-250"
        },
        {
          "q": "What does Article 262 VAT-DIRECTIVE require?",
          "card": "card:eu:article:vat-directive--art-262"
        }
      ],
      "attribution": "Source: NovaCopilot"
    },
    {
      "id": "card:eu:article:vat-directive--art-222",
      "applies": [
        "taxable-person: Issue the invoice for intra-Community supplies no later than the fifteenth day of the month following the chargeable event."
      ],
      "risk": "medium",
      "do": [
        "Issue the invoice for intra-Community supplies no later than the fifteenth day of the month following the chargeable event."
      ],
      "deadline": "not_in_register",
      "authority": [
        "National tax authority"
      ],
      "source": "https://eur-lex.europa.eu/eli/dir/2006/112/oj",
      "core_hash": "a0ae2fd5b92afab92b906eed3686adcdaf54a0f66c6e294830874c127c830d60",
      "next": [
        "obligation:eu:vat-directive-art-222-taxable-person",
        "sanction:eu:vat-directive-art-national",
        "authority:eu:national-tax-authority",
        "card:eu:article:vat-directive--art-220",
        "card:eu:article:vat-directive--art-250"
      ],
      "next_questions": [
        {
          "q": "What does Article 220 VAT-DIRECTIVE require?",
          "card": "card:eu:article:vat-directive--art-220"
        },
        {
          "q": "What does Article 250 VAT-DIRECTIVE require?",
          "card": "card:eu:article:vat-directive--art-250"
        },
        {
          "q": "What does Article 262 VAT-DIRECTIVE require?",
          "card": "card:eu:article:vat-directive--art-262"
        }
      ],
      "attribution": "Source: NovaCopilot"
    },
    {
      "id": "card:eu:article:vat-directive--art-250",
      "applies": [
        "taxable-person: Submit a VAT return setting out the information needed to calculate the tax."
      ],
      "risk": "medium",
      "do": [
        "Submit a VAT return setting out the information needed to calculate the tax."
      ],
      "deadline": "Within the period set by the Member State, which may not exceed two months from the end of each tax period (Article 252).",
      "authority": [
        "National tax authority"
      ],
      "source": "https://eur-lex.europa.eu/eli/dir/2006/112/oj",
      "core_hash": "2c362506588aa80e310cfbf2c1c7054fa99539069cddde12fbe3c80ed8de0f1e",
      "next": [
        "obligation:eu:vat-directive-art-250-taxable-person",
        "sanction:eu:vat-directive-art-national",
        "authority:eu:national-tax-authority",
        "card:eu:article:vat-directive--art-220",
        "card:eu:article:vat-directive--art-222"
      ],
      "next_questions": [
        {
          "q": "What does Article 220 VAT-DIRECTIVE require?",
          "card": "card:eu:article:vat-directive--art-220"
        },
        {
          "q": "What does Article 222 VAT-DIRECTIVE require?",
          "card": "card:eu:article:vat-directive--art-222"
        },
        {
          "q": "What does Article 262 VAT-DIRECTIVE require?",
          "card": "card:eu:article:vat-directive--art-262"
        }
      ],
      "attribution": "Source: NovaCopilot"
    },
    {
      "id": "card:eu:article:vat-directive--art-262",
      "applies": [
        "taxable-person: Submit a recapitulative statement of intra-Community supplies."
      ],
      "risk": "medium",
      "do": [
        "Submit a recapitulative statement of intra-Community supplies."
      ],
      "deadline": "not_in_register",
      "authority": [
        "National tax authority"
      ],
      "source": "https://eur-lex.europa.eu/eli/dir/2006/112/oj",
      "core_hash": "3da07d939f105d31c0f006244518f2022e5d9570aa886ead0c938c98b217b882",
      "next": [
        "obligation:eu:vat-directive-art-262-taxable-person",
        "sanction:eu:vat-directive-art-national",
        "authority:eu:national-tax-authority",
        "card:eu:article:vat-directive--art-220",
        "card:eu:article:vat-directive--art-222"
      ],
      "next_questions": [
        {
          "q": "What does Article 220 VAT-DIRECTIVE require?",
          "card": "card:eu:article:vat-directive--art-220"
        },
        {
          "q": "What does Article 222 VAT-DIRECTIVE require?",
          "card": "card:eu:article:vat-directive--art-222"
        },
        {
          "q": "What does Article 250 VAT-DIRECTIVE require?",
          "card": "card:eu:article:vat-directive--art-250"
        }
      ],
      "attribution": "Source: NovaCopilot"
    }
  ],
  "index": "/api/public/v1/agent-pack",
  "concept": "/api/public/v1/agent",
  "attribution": "Source: NovaCopilot",
  "access_class": "decision",
  "access_view": "public"
}