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EU ViDA (VAT in the Digital Age) – Proposed Changes to the EU VAT Directive 2006/112/EC

Changes to articles in the EU VAT Directive 2006/112/EC will be in phases:

January 1, 2024

  • (1)Article 17a is amended as follows:

(a)in paragraph 2, point (a) is replaced by the following:

‘(a)goods are dispatched or transported by a taxable person, or by a third party on his or her behalf, on or before 31 December 2024, to another Member State with a view to those goods being supplied there, at a later stage and after arrival, to another taxable person who is entitled to take ownership of those goods in accordance with an existing agreement between both taxable persons;’;

(b)the following paragraph 8 is added:

‘8.    This Article shall cease to apply on 31 December 2025.’;

  • (2)in Title V, Chapter 3a, the heading is replaced by the following:

‘CHAPTER 3a

Threshold for taxable persons making certain supplies of goods covered by Article 33, point (a), and certain supplies of services covered by Article 58’;

  • (3)Article 59c is amended as follows:

(a)in paragraph 1, point (b) is replaced by the following:

‘(b)services are supplied to a non-taxable person who is established, has a permanent address or usually resides in any Member State other than the Member State referred to in point (a), or goods are dispatched or transported from the Member State referred to in point (a) to another Member State; and’;

(b)paragraph 3 is replaced by the following:

‘3.    The Member State referred to in paragraph 1, point (a), shall grant taxable persons carrying out supplies eligible under that paragraph the right to opt for the place of supply to be determined in accordance with Article 33, point (a), and Article 58, which shall, in any event, cover two calendar years.’;

  • (4)Article 66 is replaced by the following:

‘Article 66

1.    By way of derogation from Articles 63, 64 and 65, Member States may provide that VAT is to become chargeable in respect of certain transactions or certain categories of taxable person, at one of the following times:

(a)no later than the time the invoice is issued;

(b)no later than the time the payment is received;

(c)where an invoice is not issued, or is issued late, within a specified time no later than on expiry of the time-limit for issue of invoices imposed by Member States pursuant to the second paragraph of Article 222 or where no such time-limit has been imposed by the Member State, within a specified period from the date of the chargeable event.

2.     The derogation provided for in paragraph 1 shall not apply to the following supplies:

(a)supplies of services covered by the special scheme as set out in Title XII, Chapter 6, Section 2 where those supplies are carried out by a taxable person who is permitted to use that scheme in accordance with Article 359;

(b)supplies covered by the special scheme as set out in Title XII, Chapter 6, Section 3, where those supplies are carried out by a taxable person who is permitted to use that scheme in accordance with Article 369b;

(c)supplies of services in respect of which VAT is payable by the customer pursuant to Article 196;

(d)supplies or transfers of goods referred to in Article 67.’;

  • (5)in Article 167a, the first paragraph is replaced by the following:

‘Member States may provide, within an optional scheme that the right of deduction of a taxable person whose VAT solely becomes chargeable in accordance with Article 66(1), point (b), be postponed until the VAT on the goods or services supplied to that person has been paid to the supplier.’;

  • (6)Article 217 is replaced by the following:

‘Article 217

For the purposes of this Directive, ‘electronic invoice’ shall mean an invoice that contains the information required by this Directive, and which has been issued, transmitted and received in a structured electronic format which allows for its automatic and electronic processing.’;

  • (7)Article 218 is replaced by the following:

Article 218

1. For the purposes of this Directive, Member State shall accept documents or messages on paper or in electronic form as invoices if they meet the conditions laid down in this Chapter.

2. Member States may impose the obligation to issue electronic invoices. Member States imposing this obligation shall allow for the issuance of electronic invoices which comply with the European standard on electronic invoicing and the list of its syntaxes pursuant to Directive 2014/55/EU of the European Parliament and of the Council*. The issuance of electronic invoices by taxable persons and their transmission shall not be subject to a prior mandatory authorisation or verification by the tax authorities, without prejudice to the special measures authorised under Article 395 and already implemented at the time this Directive enters into force.

*Directive 2014/55/EU of the European Parliament and of the Council of 16 April 2014 on electronic invoicing in public procurement (OJ L 133, 6.5.2014, p. 1).’;

  • (8)in Article 226, point 7a is replaced by the following:

‘(7a)where the VAT becomes chargeable at the time when the payment is received in accordance with Article 66(1), point (b), and the right of deduction arises at the time the deductible tax becomes chargeable, the mention ‘Cash accounting’;

  • (9)Article 232 is deleted;
  • (10)Article 237 is deleted;
  • (11)Article 359 is replaced by the following:

‘Article 359

Member States shall permit any taxable person not established within the Community supplying services to a non-taxable person to use this special scheme. That scheme shall apply to all those services supplied within the Community.’;

  • (12)in Article 369j, the first paragraph is replaced by the following:

‘The taxable person making use of this special scheme may not, in respect of his or her taxable activities covered by this special scheme, deduct VAT incurred in the Member States of consumption pursuant to Article 168 of this Directive. Notwithstanding Article 1, point (1), of Directive 86/560/EEC, Article 2, point (1), Article 3, and Article 8(1), point (e), of Directive 2008/9/EC, the taxable person in question shall be refunded in accordance with those Directives. Article 2(2) and (3) and Article 4(2) of Directive 86/560/EEC shall not apply to refunds relating to goods covered by this special scheme.’;

  • (13)in Article 369w, the first paragraph is replaced by the following:

‘The taxable person making use of this special scheme may not, in respect of his or her taxable activities covered by this special scheme, deduct VAT incurred in the Member States of consumption pursuant to Article 168 of this Directive. Notwithstanding Article 1, point (1), of Directive 86/560/EEC and Article 2, point (1), Article 3, and Article 8(1), point (e), of Directive 2008/9/EC, the taxable person in question shall be refunded in accordance with those Directives. Article 2(2) and (3), and Article 4(2) of Directive 86/560/EEC shall not apply to refunds relating to goods covered by this special scheme.’;


January 1, 2025

  • (1)in Article 14(4), point (1)(a), is replaced by the following:

‘(a)the supply of goods is carried out for a taxable person, or a non-taxable legal person, whose intra-Community acquisitions of goods are not subject to VAT pursuant to Article 3(1) or for any other non-taxable person; or the supply is a supply of second-hand goods, works of art, collectors’ items or antiques, supplied by a taxable dealer to any other taxable person, where the goods are subject to VAT in accordance with the special arrangements provided for in Title XII Chapter 4, Section 2, of this Directive.’;

  • (2)Article 14a is amended as follows:

(a)paragraph 2 is replaced by the following:

‘2.    Where a taxable person facilitates, through the use of an electronic interface such as a marketplace, platform, portal or similar means, the supply of goods within the Community by a taxable person, the taxable person who facilitates the supply shall be deemed to have received and supplied those goods.’;

(b)the following paragraphs 3 and 4 are added:

‘3.    Where a taxable person facilitates, through the use of an electronic interface such as a marketplace, platform, portal or similar means, the transfer of goods to another Member State in accordance with Article 17(1) by a taxable person, other than capital goods as defined by the Member State to which the goods are dispatched or transported in accordance with Article 189, point (a), or goods in relation to which there is no full right of deduction in that Member State, the taxable person who facilitates the transfer shall be deemed to have received and supplied those goods.

4.    Where a taxable person established only in one Member State facilitates through the use of an electronic interface such as a marketplace, platform, portal or similar means, supplies of goods only in that Member State without dispatch or transport, or with dispatch or transport which begins and ends in that Member State, that taxable person shall not be deemed to have received and supplied those goods.’;

  • (3)the following Articles 28a is inserted:

‘Article 28a

Notwithstanding Article 28, a taxable person who facilitates, through the use of an electronic interface such as a platform, portal, or similar means, the supply of short-term accommodation rental, as referred to in Article 135(3), or passenger transport, shall be deemed to have received and supplied those services themselves where the person providing those services is one of the following:

(a)a non-established person who is not identified for VAT purposes in a Member State;

(b)a non-taxable person;

(c)a taxable person carrying out only supplies of goods or services in respect of which VAT is not deductible;

(d)a non-taxable legal person;

(e)a taxable person subject to the common flat-rate scheme for farmers;

(f)a taxable person subject to the special scheme for small enterprises.’;

  • (4)Article 35 is deleted;
  • (5)in Title V, Chapter 1, the following Section 5 is added:

‘Section 5

Supply of works of art and antiques that are supplied under the special arrangements for taxable dealers

Article 39a

The place of supply of works of art and antiques that are supplied without dispatch or transport, or where the dispatch or transport of those goods begins and ends in the same Member State, and that are supplied in accordance with the special scheme provided for in Title XII, Chapter 4, Section 2, subsection 1, shall be the place where the customer is established, has his or her permanent address, or usually resides.’;

  • (6)The following Article 46a is inserted:

‘Article 46a

The place of supply of the facilitation service provided to a non-taxable person by a platform, portal or similar means shall be the place where the underlying transaction is supplied in accordance with this Directive.

  • (7)in Article 135, the following paragraph 3 is added:

‘3.    The uninterrupted rental of accommodation for a maximum of 45 days with or without the provision of other ancillary services shall be regarded as having a similar function to the hotel sector.’;

  • (8)Article 136a is replaced by the following:

‘Article 136a

Where a taxable person is deemed to have received and supplied goods in accordance with Article 14a(2) or Article 14a(3), Member States shall exempt the supply of those goods to that taxable person.’;

  • (9)the following Article 136b is inserted:

‘Article 136b

Where a taxable person is deemed to have received and supplied services in accordance with Article 28a, Member States shall exempt the supply of those services to that taxable person.’;

  • (10)in Article 143, the following paragraph 1a is inserted:

‘1a.    For the purposes of the exemption provided for in paragraph 1, point (ca), the Commission shall adopt an implementing act to introduce special measures to prevent certain forms of tax evasion or avoidance by, inter alia, linking the unique consignment number with the corresponding VAT identification number as referred to in Article 369q.

That implementing act shall be adopted in accordance with the examination procedure referred to in Article 5 of Regulation (EU) No 182/2011* and for that purpose the committee shall be the committee established by Article 58 of Regulation (EU) No 904/2010±.

* Regulation (EU) No 182/2011 of the European Parliament and of the Council of 16 February 2011 laying down the rules and general principles concerning mechanisms for control by Member States of the Commission’s exercise of implementing powers (OJ L 55, 28.2.2011, p. 13).

± Council Regulation (EU) No 904/2010 of 7 October 2010 on administrative cooperation and combating fraud in the field of value added tax (OJ L 268 12.10.2010, p. 1).’;

  • (11)the following Article 172a is inserted:

‘Article 172a

Where a taxable person is deemed to have received and supplied services in accordance with Article 28a, those supplies shall not affect the right of deduction of that taxable person, regardless of whether the supply is one for which VAT is deductible or not.’;

  • (12)Article 194 is replaced by the following:

‘Article 194

 1.    Without prejudice to Articles 195 and 196, where the taxable supply of goods or services is carried out by a taxable person who is not established in the Member State in which the VAT is due, Member States shall allow that the taxable person liable for payment of VAT is the person to whom the goods or services are supplied if that person is already identified in that Member State.

2.    Paragraph 1 shall not apply to a supply of goods carried out by a taxable dealer as defined in Article 311(1), point (5), where the goods are subject to VAT in accordance with the special arrangements provided for in Section 2 of Chapter 4 of Title XII of this Directive.’;

  • (13)in Article 222 the first paragraph is replaced by the following:

‘For supplies of goods carried out in accordance with the conditions specified in Article 138 or for supplies of goods or services for which VAT is payable by the customer pursuant to Articles 194 and 196, an invoice shall be issued no later than on the fifteenth day of the month following that in which the chargeable event occurs.’

  • (14)Article 242a is amended as follows:

(a)the following paragraph 1a is inserted:

‘1a.    Where a taxable person facilitates, through the use of an electronic interface such as a platform, portal or similar means, the supply of short-term accommodation rental or passenger transport services, and that person is not considered to have received and supplied those services themselves under Article 28a, the taxable person who facilitates the supply shall be obliged to keep records of those supplies.’;

(b)paragraph 2 is replaced by the following:

‘2.    The records referred to in paragraphs 1 and 1a must be made available electronically on request to the Member States concerned.

Those records must be kept for a period of 10 years from the end of the year during which the transaction was carried out.’;

  • (15)in Article 262, paragraph 1, point (c) is replaced by the following:

‘(c)the taxable persons, and the non-taxable legal persons identified for VAT purposes, to whom that taxable person identified for VAT purposes has supplied goods or services, other than goods or services that are exempted from VAT in the Member State where the transaction is taxable, for which the recipient is liable to pay the tax pursuant to Articles 194 and 196.’;

  • (16)in Article 306, the following paragraph 3 is added:

‘3.    The special scheme referred to in paragraph 1 of this Article shall not apply to supplies made under Article 28a.’;

  • (17)in Title XII, the heading of Chapter 6, is replaced by the following:

‘CHAPTER 6

Special schemes for taxable persons supplying services to non-taxable persons or making distance sales of goods, or certain domestic supplies of goods or transfers of own goods’;

  • (18)Article 365 is replaced by the following:

‘Article 365

The VAT return shall show the individual VAT identification number for the application of this special scheme and, for each Member State of consumption in which VAT is due, the total value, exclusive of VAT, of supplies of services covered by this special scheme for which the chargeable event has occurred during the tax period and total amount per rate of the corresponding VAT. The applicable rates of VAT and the total VAT due must also be indicated on the return.

Where any amendments to the VAT return are required after the date on which the return was required to be submitted in accordance with Article 364, such amendments shall be included in a subsequent return within three years of the date on which the initial return was required to be submitted pursuant to Article 364. That subsequent VAT return shall identify the relevant Member State of consumption, the tax period and the amount of VAT for which any amendments are required.’;

  • (19)in Title XII, Chapter 6, the heading of Section 3 is replaced by the following:

‘Section 3

Special scheme for intra-Community distance sales of goods, for certain supplies of goods within a Member State made by a taxable person not identified for VAT purposes in that Member State or by electronic interfaces facilitating those supplies and for services supplied to a non-taxable person by taxable persons established within the Community but not in the Member State of consumption’;

  • (20)in Article 369a, point (3) is amended as follows:

(a)point (c) is replaced by the following:

‘(c)in the case of the supply of goods made by a taxable person facilitating those supplies in accordance with Article 14a(2) where the dispatch or transport of the goods supplied begins and ends in the same Member State, where those goods are supplied to a taxable person or a non-taxable legal person, whose intra-Community acquisitions of goods are not subject to VAT pursuant to Article 3(1), or to any other non-taxable person, that Member State;’;

(b)the following points (d) and (e) are added:

‘(d)in the case of the supply of goods in accordance with Articles 36, 37 and 39, where those goods are supplied to a taxable person or a non-taxable legal person, whose intra-Community acquisitions of goods are not subject to VAT pursuant to Article 3(1), or to any other non-taxable person, the Member State in which the supply is deemed to take place;

(e)in the case of the supply of goods without dispatch or transport of the goods, or where the dispatch of the goods supplied begins and ends in the same Member State where those goods are supplied to a taxable person or to a non-taxable legal person whose intra-Community acquisitions of goods are not subject to VAT pursuant to Article 3(1), or to any other non-taxable person, that Member State.’;

  • (21)Article 369b is replaced by the following:

‘Article 369b

Member States shall permit the following taxable persons to use this special scheme:

(a)a taxable person carrying out intra-Community distance sales of goods;

(b)without prejudice to Article 14a(2), for the purpose of this special scheme, a taxable person facilitating the supply of goods in accordance with Article 14a(2) without dispatch or transport or where the dispatch of transport begins and ends in the same Member State, where those goods are supplied to a taxable person or to a non-taxable legal person, whose intra-Community acquisitions of goods are not subject to VAT pursuant to Article 3(1), or to any other non-taxable person.

(c)a taxable person not established in the Member State of consumption supplying services to a non-taxable person;

(d)a taxable person not identified in the Member State in which the goods are subject to VAT, supplying goods in accordance with Articles 36, 37 and 39 to a taxable person or a non-taxable legal person, whose intra-Community acquisitions of goods are not subject to VAT pursuant to Article 3(1) or to any other non-taxable person;

(e)a taxable person not identified in the Member State in which the goods are subject to VAT, supplying goods without dispatch or transport or where the dispatch begins and ends in the same Member State to either of the following:

(a)a taxable person or a non-taxable legal person, whose intra-Community acquisitions of goods are not subject to VAT pursuant to Article 3(1) or to any other non-taxable person;

(b)any other taxable person where the supply is a supply of second-hand goods, works of art, collectors’ items or antiques, where the goods are subject to VAT in accordance with the margin scheme provided for in Articles 312 to 325.

This special scheme applies to all those goods or services supplied in the Community by the taxable person concerned.’

  • (22)Article 369g is amended as follows:

(a)paragraph 1 is replaced by the following:

‘1.    The VAT return shall show the VAT identification number referred to in Article 369d and, for each Member State of consumption, the total value exclusive of VAT, the applicable rates of VAT, where relevant, the total amount per rate of the corresponding VAT, where relevant, and the total VAT due in respect of the following supplies covered by this special scheme for which the chargeable event has occurred during the tax period:

(a)intra-Community distance sales of goods;

(b)without prejudice to Article 14a(2), for the purpose of this special scheme, supplies of goods in accordance with Article 14a(2) where the dispatch or transport of those goods begins and ends in the same Member State, where those goods are supplied to a taxable person or a non-taxable legal person, whose intra-Community acquisitions of goods are not subject to VAT pursuant to Article 3(1) or to any other non-taxable person;

(c)supplies of services;

(d)supplies of goods in accordance with Articles 36, 37 and 39, where those goods are supplied to a taxable person or a non-taxable legal person, whose intra-Community acquisitions of goods are not subject to VAT pursuant to Article 3(1) or to any other non-taxable person;

(e)supplies of goods without dispatch or transport, or where the dispatch begins and ends in the same Member State, where those goods are supplied to a taxable person or a non-taxable legal person, whose intra-Community acquisitions of goods are not subject to VAT pursuant to Article 3(1) or to any other non-taxable person.

The VAT return shall also include amendments relating to previous tax periods as provided for in paragraph 4 of this Article.’;

(b)paragraph 2 is replaced by the following:

‘2.    Where goods are dispatched or transported in or from Member States other than the Member State of identification, the VAT return shall also include the total value exclusive of VAT, the applicable rates of VAT, where relevant, the total amount per rate of the corresponding VAT, where relevant, and the total VAT due in respect of the following supplies covered by this special scheme, for each Member State where such goods are dispatched or transported in or from:

(a)intra-Community distance sales of goods other than those made by a taxable person in accordance with Article 14a(2);

(b)intra-Community distance sales of goods and supplies of goods where the dispatch or transport of those goods begins and ends in the same Member State, made by a taxable person in accordance with Article 14a(2) where those goods are supplied to a taxable person or a non-taxable legal person, whose intra-Community acquisitions of goods are not subject to VAT pursuant to Article 3(1) or to any other non-taxable person;

(c)supplies of goods in accordance with Articles 36, 37 and 39, where those goods are supplied to a taxable person or a non-taxable legal person, whose intra-Community acquisitions of goods are not subject to VAT pursuant to Article 3(1) or to any other non-taxable person;

(d)supplies of goods to a taxable person or a non-taxable legal person, whose intra-Community acquisitions of goods are not subject to VAT pursuant to Article 3(1) or to any other non-taxable person, where the dispatch begins and ends in the same Member State.

In relation to the supplies referred to in point (a), the VAT return shall also include the individual VAT identification number or the tax reference number allocated by each Member State where such goods are dispatched or transported from, if available.

In relation to the supplies referred to in point (b), the VAT return shall also include the individual VAT identification number or the tax reference number allocated by each Member State where such goods are dispatched or transported from, if available.

The VAT return shall include the information referred to in this paragraph broken down by Member State of consumption.’;

(c)the following paragraph 2a is inserted:

‘2a.    The requirement to provide the information set out in paragraph 2 shall also apply to supplies of goods without dispatch or transport taking place in a Member State other than the Member State of identification.’;

(d)paragraph 3 is replaced by the following:

‘3.    Where the taxable person supplying services covered by this special scheme has one or more fixed establishments other than that in the Member State of identification, from which the services are supplied, the VAT return shall also include the total value exclusive of VAT, the applicable rates of VAT, where relevant, the total amount per rate of the corresponding VAT, where relevant, and the total VAT due of such supplies, for each Member State in which that person has an establishment, together with the individual VAT identification number or the tax reference number of that establishment, broken down by Member State of consumption.’;

(e)paragraph 4 is replaced by the following:

‘4.    Where any amendments to the VAT return are required after the date on which the return was required to be submitted in accordance with Article 369f, such amendments shall be included in a subsequent return within 3 years of the date on which the initial return was required to be submitted pursuant to Article 369f. That subsequent VAT return shall identify the relevant Member State of consumption, the tax period and the amount of VAT for which any amendments are required.’;

  • (23)in Article 369m, the following paragraph 4 is added:

‘4.    Notwithstanding paragraph 1, Member States shall require the taxable person acting as deemed supplier in accordance with Article 14a(1) to use this special scheme for all his or her distance sales of goods imported from third territories or third countries.

  • (24)Article 369p is amended as follows:

(a)in paragraph 1, the following point (e) is added:

‘(e)status as taxable person deemed to have received and supplied goods in accordance with Article 14a(1).’;

(b)in paragraph 3, the following point (f) is added:

‘(f)status as taxable person deemed to have received and supplied goods in accordance with Article 14a(1).’;

  • (25)Article 369r is amended as follows:

(a)in paragraph 1, point (d) is replaced by the following:

‘(d)if that taxable person persistently fails to comply with the rules relating to this special scheme and insofar the use of this scheme is not obligatory in accordance with Article 369m(4).’,

(b)in paragraph 3, point (d) is replaced by the following:

‘(d)if that taxable person persistently fails to comply with the rules relating to this special scheme and insofar as the use of this scheme is not obligatory in accordance with Article 369m(4);’,

(c)a new paragraph 4 is inserted:

‘4. Where the use of the special scheme is obligatory in accordance with Article 369m(4), Member States of identification shall adopt appropriate measures, other than deletion from the identification register, where the taxable person persistently fails to comply with the rules relating to this special scheme.’;

  • (26)in Article 369t, paragraph 2 is replaced by the following:

‘2.    Where any amendments to the VAT return are required after the date on which the return was required to be submitted in accordance with Article 369s, such amendments shall be included in a subsequent return within three years of the date on which the initial return was required to be submitted pursuant to Article 369s. That subsequent VAT return shall identify the relevant Member State of consumption, the tax period and the amount of VAT for which any amendments are required.’;

  • (27)in Title XII, Chapter 6, the following Section 5 is added:

‘Section 5

Special scheme for transfers of own goods

Article 369xa

For the purposes of this Section, and without prejudice to other Community provisions, the following definitions shall apply:

(1)    ‘transfer of own goods’ means the transfer of goods to another Member State in accordance with Article 17(1), including transfers pursuant to Article 14a(3), and shall not include transfers of capital goods as defined by the Member State to which the goods are dispatched or transported in accordance with Article 189(a) or goods in relation to which there is no full right of deduction in that Member State.

(2)    ‘Member State of identification’ means the Member State in the territory of which the taxable person has established his or her business or, if that taxable person has not established his or her business in the Community, where that taxable person has a fixed establishment.

Where a taxable person has not established his or her business in the Community, but has more than one fixed establishment therein, the Member State of identification shall be the Member State with a fixed establishment where that taxable person indicates that he or she will make use of this special scheme. The taxable person shall be bound by that decision for the calendar year concerned and the two calendar years following.

Where a taxable person has not established his or her business in the Community and has no fixed establishment therein, the Member State of identification shall be the Member State in which the dispatch or transport of the goods begins. Where there is more than one Member State in which the dispatch or transport of the goods begins, the taxable person shall indicate which of those Member States shall be the Member State of identification. The taxable person shall be bound by that decision for the calendar year concerned and the two calendar years following.

Article 369xb

Member States shall permit any taxable persons making transfers of own goods to use this special scheme.

This special scheme shall apply to all transfers of own goods carried out by a taxable person registered for this scheme.

Article 369xc

A taxable person shall state to the Member State of identification when that taxable person commences and ceases his or her taxable activities covered by this special scheme, or changes those activities in such a way that that taxable person no longer meets the conditions necessary for use of this special scheme. That taxable person shall communicate that information electronically.

Article 369xd

A taxable person making use of this special scheme shall, for the taxable transactions carried out under this scheme, be identified for VAT purposes in the Member State of identification only. For that purpose the Member State shall use the individual VAT identification number already allocated to the taxable person in respect of his or her obligations under the internal system.

Article 369xe

The Member State of identification shall exclude a taxable person from the special scheme in any of the following cases:

(a)if that taxable person notifies that he or she no longer carries out transfers of own goods covered by this special scheme;

(b)if it may otherwise be assumed that that taxable person’s taxable activities covered by this special scheme have ceased;

(c)if that taxable person no longer meets the conditions necessary for use of this special scheme;

(d)if that taxable person persistently fails to comply with the rules relating to this special scheme.

Article 369xf

The taxable person making use of this special scheme shall submit by electronic means to the Member State of identification a VAT return for each month, whether or not transfers of goods covered by this special scheme have been carried out. The VAT return shall be submitted by the end of the month following the end of the tax period covered by the return.

Article 369xg

1.    The VAT return shall show the VAT identification number referred to in Article 369xd and, for each Member State to which goods are dispatched or transferred, the total value exclusive of VAT of the transfers covered by this special scheme for which the chargeable event has occurred during the tax period.

The VAT return shall also include amendments relating to previous tax periods as provided in paragraph 3 of this Article.

2.    Where goods are dispatched or transported from Member States other than the Member State of identification, the VAT return shall also include the total value exclusive of VAT of the transfers covered by this special scheme, for each Member State where such goods are dispatched or transported from.

The VAT return shall also include the individual VAT identification number or the tax reference number allocated by each Member State where such goods are dispatched or transported from, if available. The VAT return shall include the information referred to in this paragraph broken down by Member State where the goods are dispatched or transported to.

3.    Where any amendments to the VAT return are required after the date on which the return was required to be submitted in accordance with Article 369xf, such amendments shall be included in a subsequent return within three years of the date on which the initial return was required to be submitted pursuant to Article 369xf. That subsequent VAT return shall identify the relevant Member State where the goods are dispatched or transported to, the tax period and the taxable amount for which any amendments are required.

Article 369xh

1.    The VAT return shall be made out in euro.

Member States which have not adopted the euro may require the VAT return to be made out in their national currency.

If the supplies have been made in other currencies, the taxable person making use of this special scheme shall, for the purposes of completing the VAT return, use the exchange rate applying on the last date of the tax period.

2.    The conversion shall be made by applying the exchange rates published by the European Central Bank for that day, or, if there is no publication on that day, on the next day of publication.

Article 369xi

For the purpose of this special scheme, the intra-Community acquisition of goods in the Member State where the goods are dispatched or transported to, is exempt.

Article 369xj

The taxable person making use of this special scheme may not, in respect of his or her taxable activities covered by this special scheme, declare in the VAT return of that scheme the VAT deductible pursuant to Article 168 of this Directive in the Member States to or from which the goods are dispatched or transported. Notwithstanding Article 1, point (1), of Directive 86/560/EEC, Article 2, point (1), Article 3 and Article 8(1), point (e), of Directive 2008/9/EC, the taxable person in question shall be refunded in accordance with those Directives. Article 2(2) and (3) and Article 4(2) of Directive 86/560/EEC shall not apply to refunds relating to goods covered by this special scheme.

If the taxable person making use of this special scheme is required to be registered in a Member State for activities not covered by this special scheme, he or she shall deduct VAT incurred in that Member State in respect of goods or services supplied to him or her in that Member State in the VAT return to be submitted pursuant to Article 250.

Article 369xk

1. The taxable person making use of this special scheme shall keep records of the transfers of own goods covered by this special scheme. Those records must be sufficiently detailed to enable the tax authorities of the Member States from and to which the good have been dispatched or transported to verify that the VAT return is correct.

2.    The records referred to in paragraph 1 must be made available electronically on request to the Member State from and to which the goods have been dispatched or transported and to the Member State of identification.

Those records must be kept for a period of 5 years from 31 December of the year during which the transfer of own goods was carried out.’.


January 1, 2026

  • (1)in Article 243, paragraph 3 is deleted;
  • (2)in Article 262, paragraph 2 is deleted;

January 1, 2028

Directive 2006/112/EC is amended as follows:

  • (1)in Article 42, point (b) is replaced by the following

‘(b)the person acquiring the goods has complied with the obligations laid down in Article 265 relating to the transmission of data on the intra-Community acquisitions.’;

  • (2)in Article 138, paragraph 1a is replaced by the following:

‘1a.    The exemption provided for in paragraph 1 of this Article shall not apply where the supplier has not complied with the obligation provided for in Articles 262 and 263 to communicate the data on intra-Community transactions, or that data transmitted does not contain the correct information concerning the supply as required under Article 264, unless the supplier can duly justify any shortcomings to the satisfaction of the competent authorities.’;

  • (3)Article 218 is replaced by the following:

For the purposes of this Directive, invoices shall be issued in a structured electronic format. However, Member States may accept documents on paper or other formats as invoices for transactions not subject to the reporting obligations laid down in Title XI Chapter 6. Member States shall allow for the issuance of electronic invoices which comply with the European standard on electronic invoicing and the list of its syntaxes pursuant to Directive 2014/55/EU of the European Parliament and of the Council. The issuance of electronic invoices by taxable persons and their transmission shall not be subject to a prior mandatory authorisation or verification by the tax authorities.’;

  • (4)in Article 222, the first paragraph is replaced by the following:

‘For supplies of goods carried out in accordance with the conditions specified in Article 138 or for supplies of goods or services for which VAT is payable by the customer pursuant to Articles 194 and 196, an invoice shall be issued no later than 2 working days following the chargeable event.’;

  • (5)Article 223 is deleted;
  • (6)In Article 226, the following points (16), (17) and (18) are added:

‘(16)in the case of a corrective invoice, the sequential number which identifies the corrected invoice, as referred to in point (2);

(17)the IBAN number of the supplier’s bank account to which the payment for the invoice will be credited. If the IBAN number is not available, any other identifier which unambiguously identifies the bank account to which the invoice will be credited;

(18)The date on which the payment of the supply of goods or services is due or, where partial payments are agreed, the date and amount of each payment.’;

  • (7)in Title XI, the heading of Chapter 6 is replaced by the following:

‘CHAPTER 6

Digital reporting requirements’;

  • (8)in Title XI, Chapter 6 the following heading of Section 1 is inserted:

‘Section 1

Digital reporting requirements for cross-border supplies of goods and services for consideration made between taxable persons’;

  • (9)Article 262 is amended as follows:

(a)in paragraph 1, the introductory wording is replaced by the following:

‘Every taxable person identified for VAT purposes shall submit to the Member State in which that person is established or identified for VAT purposes the following data on each supply and transfer of goods carried out in accordance with Article 138, on each intra-Community acquisition of goods in accordance with Article 20 and each supply of a service that is taxable in a Member State other than that in which the supplier is established:’;

  • (10)Article 263 is replaced by the following:

‘Article 263

1. The data referred to in Article 262(1) shall be transmitted for each individual transaction carried out by the taxable person no later than 2 working days after issuing the invoice, or after the date the invoice had to be issued where the taxable person does not comply with the obligation to issue an invoice. The data shall be transmitted by the taxable person or by a third party on that taxable person’s behalf. Member States shall provide for the electronic means for submitting such data.

Member States shall allow for the transmission of data from electronic invoices which comply with the European standard on electronic invoicing and the list of its syntaxes pursuant to Directive 2014/55/EU of the European Parliament and of the Council.

Member States may allow for the transmission of the data from electronic invoices using other data formats which ensure interoperability with the European Standard on electronic invoicing.

2. The common electronic message for providing the data referred to in paragraph 1 shall be determined in accordance with the procedure provided for in Article 58(2) of Regulation (EU) No 904/2010.’;

  • (11)Article 264 is replaced by the following:

‘Article 264

The data transmitted in accordance with Article 263 shall contain all of the following:

(a)the information referred to in Article 226, points (1) to (4), (6), (8) to (11a), (16), (17) and (18);

(b)in respect of supplies of goods consisting in transfers to another Member State, as referred to in Article 138(2), point (c), the total value of the supply, determined in accordance with Article 76.

  • (12)Article 265 is replaced by the following:

‘Article 265

In the case of intra-Community acquisitions of goods, as referred to in Article 42, the taxable person identified for VAT purposes in the Member State which issued him with the VAT identification number under which that person made such acquisitions shall set out the following information in the data to be transmitted:

(a)that person’s VAT identification number in that Member State and under which the acquisition and subsequent supply of goods were made;

(b)the VAT identification number, in the Member State in which dispatch or transport of the goods ended, of the person to whom the subsequent supply was made by the taxable person;

(c)the value, exclusive of VAT, of each supply made by the taxable person in the Member State in which dispatch or transport of the goods ended.’;

  • (13)Article 266 is deleted;
  • (14)Article 267 is replaced by the following:

‘Article 267

Member States shall take the measures necessary to ensure that persons who, in accordance with Article 194 or 204, are regarded as liable for payment of VAT, instead of a taxable person who is not established in their territory, comply with the obligation, laid down in this Chapter, to submit the data.’;

  • (15)Article 268 is replaced by the following:

‘Article 268

Member States shall require that taxable persons who, in their territory, make intra-Community acquisitions of goods, or transactions treated as such pursuant to Article 21 or 22, submit data on those transactions as provided for in this Chapter.’;

  • (16)Articles 269, 270 and 271 are deleted;
  • (17)in Title XI, Chapter 6, the following Section 2 is inserted:

‘Section 2
Digital reporting requirements for supplies of goods and services for consideration made between taxable persons within the territory of a Member State

Article 271a

1.    Member States may require that taxable persons identified for VAT purposes in their territory send electronically to their tax authorities data on the supplies of goods and services made for consideration to other taxable persons within their territory.

2.    Member States may require that taxable persons identified for VAT purposes in their territory send electronically to their tax authorities data on taxable transactions other than those referred to in paragraph 1 of this Article and in Article 262.

Article 271b

Where a Member State requires to send the data pursuant to Article 271a, the taxable person, or a third party on behalf of the taxable person, shall transmit that data on a transaction-by-transaction basis by no later than 2 working days after the invoice is issued, or after the date the invoice had to be issued where the taxable person does not comply with the obligation to issue an invoice. Member States shall allow for the transmission of data from electronic invoices which comply with the European standard on electronic invoicing and the list of its syntaxes pursuant to Directive 2014/55/EU.

Member States may allow for the transmission of the data from electronic invoices using other data formats.

Article 271c

By 31 March 2033 at the latest the Commission shall, based on the information provided by Member States, present to the Council a report on the functioning of the domestic reporting requirements set out in this Section. In that report, the Commission shall assess the need for further harmonisation measures and shall if deemed necessary, make an appropriate proposal for such measures.’;

  • (18)Article 273 is replaced by the following:

‘Article 273

Member States may impose other obligations which they deem necessary to ensure the correct collection of VAT and to prevent evasion, subject to the requirement of equal treatment as between domestic transactions and transactions carried out between Member States by taxable persons and provided that such obligations do not, in trade between Member States, give rise to formalities connected with the crossing of borders.

The option under the first paragraph may not be relied upon in order to impose additional invoicing obligations over and above those laid down in Chapter 3, nor to implement additional reporting obligations -over and above those laid down in Title XI, Chapter 6.’;


Source eur-lex.europa.eu

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