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 268 [3]
Member States may require that taxable persons who, in their territory, make intra-Community acquisitions of goods, or transactions treated as such, pursuant to Articles 21 or 22, submit statements giving details of such acquisitions, provided, however, that such statements are not required in respect of a period of less than one month.
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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 18 Council Directive (EU) 2025/516 of 11 March 2025 (OJ L, 2025/516, 25.3.2025) Art. 268 will be deleted with effect from 1.7.2030.