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 264 [3]
1. The recapitulative statement shall set out the following information:
[4] the VAT identification number of the taxable person in the Member State in which the recapitulative statement must be submitted and under which he has carried out the supply of goods in accordance with the conditions specified in Article 138(1) and under which he effected taxable supplies of services in accordance with the conditions laid down in Article 44;
[5] the VAT identification number of the person acquiring the goods or receiving the services in a Member State other than that in which the recapitulative statement must be submitted and under which the goods or services were supplied to him;
the VAT identification number of the taxable person in the Member State in which the recapitulative statement must be submitted and under which he has carried out a transfer to another Member State, as referred to in Article 138(2)(c), and the number by means of which he is identified in the Member State in which the dispatch or transport ended;
[6] for each person who acquired goods or received services, the total value of the supplies of goods and the total value of the supplies of services carried out by the taxable person;
in respect of supplies of goods consisting in transfers to another Member State, as referred to in Article 138(2)(c), the total value of the supplies, determined in accordance with Article 76;
the amounts of adjustments made pursuant to Article 90.
2. [7] The value referred to in paragraph 1(d) shall be declared for the period of submission established in accordance with Article 263(1) to (1c) during which VAT became chargeable.
The amounts referred to in paragraph 1(f) shall be declared for the period of submission established in accordance with Article 263(1) to (1c) during which the person acquiring the goods was notified of the adjustment.
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 .
3According
to Art. 5 No 17 Council Directive (EU) 2025/516 of 11 March 2025 (OJ L,
2025/516, 25.3.2025) Art. 264 will be replaced with effect from 1.7.2030 by the
following:
‚Article
264
The following data shall be transmitted
in accordance with Article 263:
a) in respect of supplies of goods
carried out in accordance with Article 138(1) and 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 Articles 194 to 197, the information referred to in Article
226, points (1) to (4), (6), (7), (8), (11), (16), and (17), and (11a) where
relevant;
b) in respect of transfers carried
out in accordance with Article 138(2), point (c), the information referred to
in Article 226, points (1) to (4), (6), (7), (8), (11) and (16);
c) in respect of intra-Community
acquisitions of goods carried out in accordance with Article 20 and
transactions treated as such pursuant to Article 22, the information referred
to in Article 226, points (1) to (4), (6), (7), (8), (9), (10), (11), (16) and
(17);
d) in respect of transactions
treated as intra-Community acquisitions of goods pursuant to Article 21, the
information referred to in Article 226, points (1) to (4), (6), (7), (8), (9),
(10), (11) and (16);
e) in respect of 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, 195, 196, 197 or 204, the
information referred to in Article 226, points (1) to (4), (6), (7), (8), (9),
(10), (16), (17), and (15) where relevant.’
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