Title XI: Obligations of taxable persons and certain non-taxable persons
Chapter 6: Recapitulative statements [1]
Section 1: Digital reporting requirements for cross-border supplies of goods and services within the Community made between taxable persons [with effect from 1.7.2030] [2]
Article 262 [3] [4] [5] [6]
1. Every taxable person identified for VAT purposes shall submit a recapitulative statement of the following:
the acquirers identified for VAT purposes to whom he has supplied goods in accordance with the conditions specified in Article 138(1) and point (c) of Article 138(2);
the persons identified for VAT purposes to whom he has supplied goods which were supplied to him by way of intra-Community acquisition of goods referred to in Article 42;
the taxable persons, and the non-taxable legal persons identified for VAT purposes, to whom he has supplied services other than services that are exempted from VAT in the Member State where the transaction is taxable and for which the recipient is liable to pay the tax pursuant to Article 196.
2. In addition to the information referred to in paragraph 1, every taxable person shall submit information about the VAT identification number of the taxable persons for whom goods, dispatched or transported under call-off stock arrangements in accordance with the conditions set out in Article 17a, are intended and about any change in the submitted information.
Fundstelle(n):
zur Änderungsdokumentation
CAAAE-23889
1According to
Art. 5 No 13 Council Directive (EU) 2025/516 of 11 March 2025 (OJ L, 2025/516,
) the heading of Chapter 6 in Title XI will be
replaced with effect from by the following:
‚Chapter 6: Digital reporting
requirements‘.
2According to Art. 5 No 14 Council Directive (EU) 2025/516 of 11 March 2025 (OJ L, 2025/516, ) the heading of Section 1 – italic – in Title XI, Chapter 6, will be inserted with effect from .
3↓M20
4According
to Art. 3 No 12 Council Directive (EU) 2025/516 of 11 March 2025 (OJ L,
2025/516, 25.3.2025) in Art. 262, paragraph 1 will be replaced with effect from
1.7.2028 by the following:
‚1. Every taxable person
identified for VAT purposes shall submit a recapitulative statement of the
following:
a) the acquirers identified for VAT
purposes to whom that taxable person identified for VAT purposes has supplied
goods in accordance with the conditions specified in Article 138(1) and Article
138(2), point (c), except where use is made of the special scheme provided for
in Title XII, Chapter 6, Section 5;
b) the persons identified for VAT
purposes to whom that taxable person identified for VAT purposes has supplied
goods which were supplied to that taxable person by way of intra-Community
acquisition of goods referred to in Article 42;
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 customer is liable to pay VAT pursuant to
Article 194, insofar as the customer is identified for VAT purposes, or
pursuant to Article 196.’
5According to Art. 4 No 2 Council Directive (EU) 2025/516 of 11 March 2025 (OJ L, 2025/516, 25.3.2025) in Art. 262, paragraph 2 will be deleted with effect from 1.7.2029.
6According
to Art. 5 No 15 Council Directive (EU) 2025/516 of 11 March 2025 (OJ L,
2025/516, 25.3.2025) Art. 262 will be replaced with effect from 1.7.2030 by the
following:
‚Article
262
1. Every taxable person identified for
VAT purposes shall submit the data referred to in Article 264 in respect of the
following transactions:
a) supplies and transfers of goods
carried out in accordance with Article 138(1) and Article 138(2), point
(c);
b) intra-Community acquisitions of
goods carried out in accordance with Article 20 and transactions treated as
such pursuant to Article 21 or 22;
c) supplies of goods and services,
other than goods or services that are exempted from VAT in the Member State
where the transaction is taxable, for which the customer is liable to pay VAT
pursuant to Article 194, insofar as the customer is identified for VAT
purposes, or pursuant to Article 195, 196 or 197; and
d) the acquisition of goods and
services, other than goods or services that are exempted from VAT in the Member
State where the transaction is taxable, for which the customer is liable to pay
VAT pursuant to Article 194, insofar as the customer is identified for VAT
purposes, or pursuant to Article 195, 196, 197 or 204.
2. The data referred to in
Article 264 in respect of the transactions listed in paragraph 1 of this
Article shall be submitted to the Member State which issued to the taxable
person the VAT identification number used by that taxable person for the
transaction to which the data refer.
3. By way of derogation
from paragraph 1, points (a) and (b), of this Article, taxable persons
registered under the special scheme laid down in Title XII, Chapter 6, Section
5, shall not submit data on transfers of own goods or on the transactions
treated as intra-Community acquisitions pursuant to Article 21 or 22 relating
to the same goods.
4. Member States may provide that taxable
persons identified for VAT purposes are not to submit the data referred to in
Article 264 in respect of the transactions listed in paragraph 1, points (b)
and (d), of this Article. Member States exercising that option shall notify
those measures to the Commission, which shall inform the other Member States of
the following:
a) the adoption of the measure,
before it enters into force; and
b) the date from which that measure
is no longer applied, before that date.’