Commission Delegated Regulation (EU) 2023/735 of 30 January 2023 amending Delegated Regulation (EU) 2020/760 with regard to the requirement to submit invoices to establish the reference quantity and clarifying some issues concerning the Licence Operator Registration and Identification (LORI) electronic system

‘2 The operator shall ensure that a certified print out of the customs declaration for free circulation in the Union that it uses to establish the reference quantity contains the number of the invoice referred to in Article 145 of Implementing Regulation (EU) 2015/2447.’

‘3 Licence issuing authorities shall compare the information on import licences and customs declarations. The documents shall not contain discrepancies as regards the importer’s or declarant’s identity and product description. The verifications of those documents shall be made based on Member States’ risk analysis.’

‘2 If the licence issuing authority of the Member State where the complainant is established finds the complaint to be founded, it shall follow it up with the controls that it deems appropriate. Where the controlled operator is established and registered for VAT purposes in another Member State than the licence issuing authority that received the complaint, then that licence issuing authority shall provide the necessary assistance to the licence issuing authority of the Member State in which the operator is established and registered for VAT purposes and which is conducting the control in a timely manner. The result of the control shall be recorded by the licence issuing authority of the Member State where the operator concerned is established and registered for VAT purposes, in the LORI electronic system, as part of its LORI record.’

This Regulation shall enter into force on the third day following that of its publication in the Official Journal of the European Union.