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 263 [3] [4]
1. The recapitulative statement shall be drawn up for each calendar month within a period not exceeding one month and in accordance with procedures to be determined by the Member States.
1a. However, Member States, in accordance with the conditions and limits which they may lay down, may allow taxable persons to submit the recapitulative statement for each calendar quarter within a time limit not exceeding one month from the end of the quarter, where the total quarterly amount, excluding VAT, of the supplies of goods as referred to in Articles 264(1)(d) and 265(1)(c) does not exceed either in respect of the quarter concerned or in respect of any of the previous four quarters the sum of EUR 50 000 or its equivalent in national currency.
The option provided for in the first subparagraph shall cease to be applicable after the end of the month during which the total value, excluding VAT, of the supplies of goods as referred to in Article 264(1)(d) and 265(1)(c) exceeds, in respect of the current quarter, the sum of EUR 50 000 or its equivalent in national currency. In this case, a recapitulative statement shall be drawn up for the month(s) which has (have) elapsed since the beginning of the quarter, within a time limit not exceeding one month.
1b. Until 31 December 2011, Member States are allowed to set the sum mentioned in paragraph 1a at EUR 100 000 or its equivalent in national currency.
1c. In the case of supplies of services as referred to in Article 264(1)(d), Member States, in accordance with the conditions and limits which they may lay down, may allow taxable persons to submit the recapitulative statement for each calendar quarter within a time limit not exceeding one month from the end of the quarter.
Member States may, in particular, require the taxable persons who carry out supplies of both goods and services as referred to in Article 264(1)(d) to submit the recapitulative statement in accordance with the deadline resulting from paragraphs 1 to 1b.
2. Member States shall allow, and may require, the recapitulative statement referred to in paragraph 1 to be submitted by electronic file transfer, in accordance with conditions which they lay down.
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↓M4
4According
to Art. 5 No 16 Council Directive (EU) 2025/516 of 11 March 2025 (OJ L,
2025/516, 25.3.2025) Art. 263 will be replaced with effect from 1.7.2030 by the
following:
‚Article
263
1. The data referred to in Article 264
shall be transmitted for each individual transaction referred to in Article
262(1), points (a) and (c), by the taxable persons obliged to issue an invoice
relating to the transactions referred to in those points, at the time when the
invoice is issued or should have been issued.
Where the invoice
referred to in the first subparagraph of this paragraph is issued by the
acquirer of the goods or the recipient of the services on behalf of the taxable
person obliged to issue an invoice, the data referred to in Article 264 shall
be transmitted for each individual transaction referred to in Article 262(1),
points (a) and (c), no later than 5 days after the invoice is issued or should
have been issued.
2. The data referred to in Article 264 shall
be transmitted for each individual transaction referred to in Article 262(1),
points (b) and (d), by the taxable persons to whom an invoice relating to
transactions referred to in those points has to be issued, no later than 5 days
after the invoice is received. Member States may provide for the transmission
of data on those transactions where the person to whom the invoice has to be
issued has not received the invoice in due time.
3. For the
purposes of paragraphs 1 and 2, the data shall be transmitted by the taxable
person or by a third party on behalf of that taxable person. Member States
shall provide for the electronic means for submitting such
data.
Member States shall allow for the transmission of those
data which comply with the European standard on electronic invoicing and the
list of its syntaxes pursuant to Directive 2014/55/EU.
4. For
the purposes of paragraphs 1 and 2 of this Article, the common electronic
message for providing the data shall be determined in accordance with the
procedure provided for in Article 58(2) of Regulation (EU) No
904/2010.’