Title X: Deductions
Chapter 1: Origin and scope of right of deduction
Article 167a [1] [2]
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(b) be postponed until the VAT on the goods or services supplied to him has been paid to his supplier.
[3] Member States which apply the optional scheme referred to in the first paragraph shall set a threshold for taxable persons using that scheme within their territory, based on the annual turnover of the taxable person calculated in accordance with Article 288. That threshold may not be higher than EUR 2 000 000 or the equivalent in national currency.
[4](deleted)
Fundstelle(n):
zur Änderungsdokumentation
CAAAE-23889
1↓M9
2According
to Art. 2 No 6 Council Directive (EU) 2025/516 of 11 March 2025 (OJ L,
2025/516, 25.3.2025) in Art. 167a, the first paragraph will be replaced with
effect from 1.1.2027 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 taxable person has been paid to the
supplier.’
3↓M26
4↓M26