Rozporządzenie Ministra Finansów z 23 kwietnia 2004r. w sprawie informacji podsumowującej o dokonanych wewnątrzwspólnotowych nabyciach towarów i wewnątrzwspólnotowych dostawach towarów

This regulation establishes the rules for reporting summary information regarding the acquisition and supply of goods within the European Union. It ensures that trade movements between member states are properly documented for tax and monitoring purposes. This affects businesses and traders operating within the EU single market who engage in the cross-border movement of goods, requiring them to provide specific summary reports to financial authorities.