Title XII: Special schemes
Chapter 6: Special schemes for taxable persons supplying services to non-taxable persons or making distance sales of goods or certain domestic supplies of goods [1] [2]
Section 2: Special scheme for services supplied by taxable persons not established within the Community [3]
Article 365 [4] [5]
The VAT return shall show the individual VAT identification number for the application of this special scheme and, for each Member State of consumption in which VAT is due, the total value, exclusive of VAT, of supplies of services covered by this special scheme carried out during the tax period and total amount per rate of the corresponding VAT. The applicable rates of VAT and the total VAT due must also be indicated on the return.
Where any amendments to the VAT return are required after its submission, such amendments shall be included in a subsequent return within three years of the date on which the initial return was required to be submitted pursuant to Article 364. That subsequent VAT return shall identify the relevant Member State of consumption, the tax period and the amount of VAT for which any amendments are required.
Fundstelle(n):
zur Änderungsdokumentation
CAAAE-23889
1↓M23, A2
2According to
Art. 3 No 15 Council Directive (EU) 2025/516 of 11 March 2025 (OJ L, 2025/516,
) the heading of Chapter 6 in Title XII will be
replaced with effect from
by the following:
‚Chapter 6: Special schemes for taxable persons
supplying services to non-taxable persons or making distance sales of goods,
certain domestic supplies of goods or transfers of own
goods‘.
3↓M16, A2
4↓M16, A2
5According
to Art. 3 No 16 Council Directive (EU) 2025/516 of 11 March 2025 (OJ L,
2025/516, 25.3.2025) Art. 365 will be replaced with effect from 1.7.2028 by the
following:
‚Article
365
The VAT return shall show the individual
VAT identification number for the application of this special scheme and, for
each Member State of consumption in which VAT is due, the total value,
exclusive of VAT, of supplies of services covered by this special scheme for
which the chargeable event has occurred during the tax period and the total
amount per rate of the corresponding VAT. The applicable rates of VAT and the
total VAT due shall also be indicated on the VAT return, where
relevant.
Where any amendments to the VAT return are required up
to the date on which that VAT return is required to be submitted in accordance
with Article 364, such amendments shall be included in that VAT
return.
Where any amendments to the VAT return of a previous tax
period are required after the date on which the VAT return was required to be
submitted in accordance with Article 364, such amendments shall be included in
a VAT return of a subsequent tax period within three years of the date on which
the initial VAT return was required to be submitted in accordance with that
Article. That subsequent VAT return shall identify the relevant Member State of
consumption, the tax period and the amount of VAT for which any amendments are
required.’