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 271b [with effect from 1.7.2030] [3]

1. Where a Member State requires data to be sent pursuant to Article 271a(1), the taxable person obliged to issue the invoice, or a third party on behalf of that taxable person, shall transmit such data on each individual transaction at the time when the invoice is issued or should have been issued.

Where the invoice 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 271a(1) shall be transmitted for each individual transaction no later than 5 days after the invoice is issued or should have been issued.

2. Where a Member State requires data to be sent pursuant to Article 271a(2), the taxable person to whom an invoice was issued, or a third party on behalf of that taxable person, shall transmit such data on each individual transaction 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. Member States shall allow for the transmission of data from electronic invoices which comply with the European standard on electronic invoicing and the list of its syntaxes pursuant to Directive 2014/55/EU.

Member States may allow for the transmission of data from electronic invoices using data formats other than the European standard on electronic invoicing and the list of its syntaxes pursuant to Directive 2014/55/EU provided that the other data formats ensure interoperability with that standard.

4. Member States requiring the transmission of data pursuant to Article 271a may limit the scope of that obligation to certain categories of taxable person, or certain types of transaction. They shall also determine the data that need to be transmitted.