Електронен регистър по OSS

Кой иска този регистър- НАП или държава членка?
Иначе в чл. 96 от ППЗДДС пише, че структурираният файлов формат се утвърждава със заповед от НАП, а такава няма (поне не съм разбрала да има). А какво трябва да съдържа:

(a) the Member State of consumption to which
the goods or services are supplied;
(b) the type of services or the description and
quantity of goods supplied;
(c) the date of the supply of the goods or
services;
(d) the taxable amount indicating the currency
used;
(e) any subsequent increase or reduction of the
taxable amount;
(f) the VAT rate applied;
(g) the amount of VAT payable indicating the
currency used;
(h) the date and amount of payments received;
(i) any payments on account received before the
supply of the goods or services;
(j) where an invoice is issued, the information
contained on the invoice;
(k) in respect of services, the information used to
determine the place where the customer is
established or has his permanent address or
usually resides and, in respect of goods, the
information used to determine the place
where the dispatch or the transport of the
goods to the customer begins and ends;
(l) any proof of possible returns of goods,
including the taxable amount and the VAT
rate applied.