85G.—The manner referred to in section 85F (inserted by the European Union (Value-Added Tax) Regulations 2023) ( S.I. No. 650 of 2023 )) is as follows:

(a) the information contained in the records referred to in that section shall be provided to the Revenue Commissioners by electronic means, in such form as may be specified by Commissioners for that purpose, and

(b) the information referred to in paragraph (a) shall be provided to the Revenue Commissioners no later than the end of the month following the calendar quarter to which the information relates.]