Title XI: Obligations of taxable persons and certain non-taxable persons
Chapter 6: Recapitulative statements [1]
Section 2: Digital reporting requirements for self-supplies and supplies of goods and services made between taxable persons within the territory of a Member State [with effect from 1.7.2030] [2]
Article 271a [with effect from 1.7.2030] [3]
1. Member States may require that taxable persons established or identified for VAT purposes in their territory send electronically to their tax authorities data on the supplies of goods and services, other than those referred to in Article 262, made within their territory to themselves or to other taxable persons.
2. Member States may require that taxable persons established or identified for VAT purposes in their territory send electronically to their tax authorities data on the supplies of goods and services, other than those referred to in Article 262, made within their territory to them by themselves or by other taxable persons.
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 19 Council Directive (EU) 2025/516 of 11 March 2025 (OJ L, 2025/516, ) Section 2 (Art. 271a to 271c) – italic – in Title XI, Chapter 6, will be added with effect from .
3According to Art. 5 No 19 Council Directive (EU) 2025/516 of 11 March 2025 (OJ L, 2025/516, ) Art. 271a – italic – will be inserted with effect from .