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 270 [3]
By virtue of the authorisation referred to in Article 269, Member States may permit taxable persons to submit annual recapitulative statements indicating the VAT identification numbers, in another Member State, of the persons to whom those taxable persons have supplied goods in accordance with the conditions specified in Article 138(1) and (2)(c), where the taxable persons meet the following three conditions:
[4] the total annual value, exclusive of VAT, of their supplies of goods and services does not exceed by more than EUR 35 000, or the equivalent in national currency, the amount of the annual turnover which is used as a reference for taxable persons covered by the exemption for small enterprises provided for in Article 284;
the total annual value, exclusive of VAT, of supplies of goods carried out by them in accordance with the conditions specified in Article 138 does not exceed EUR 15 000 or the equivalent in national currency;
none of the supplies of goods carried out by them in accordance with the conditions specified in Article 138 is a supply of new means of transport.
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 18 Council Directive (EU) 2025/516 of 11 March 2025 (OJ L, 2025/516, 25.3.2025) Art. 270 will be deleted with effect from 1.7.2030.
4↓M26