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Owner: Issue Date: Version: DG TAXED 29/02/2012 8.00-EN TAXATION AND CUSTOMS UNION DG CUST-DEV2 TAXED/2010/CC/100 — SC 09 SUBJECT: DD NIA for ICS P1 Appendix Q2: Technical Message Structure (CUST-DEV2-SC09

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What is dgcust?

dgcust stands for Digital Goods Customer Information System. It is a system used for reporting customer information related to digital goods transactions.

Who is required to file dgcust?

Any business or individual that sells or supplies digital goods, such as software, ebooks, or online subscriptions, is required to file dgcust.

How to fill out dgcust?

To fill out dgcust, you need to provide customer information, including their name, address, contact details, and transaction details. The specific process may vary depending on the country or jurisdiction.

What is the purpose of dgcust?

The purpose of dgcust is to gather data on digital goods transactions and enable tax authorities to ensure compliance with tax regulations. It helps track sales, detect potential tax evasion, and ensure fair taxation.

What information must be reported on dgcust?

The information reported on dgcust typically includes customer name, address, contact details, identification number (if applicable), date of transaction, description of digital goods, and transaction value.

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