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 3: Special scheme for intra-Community distance sales of goods, for supplies of goods within a Member State made by electronic interfaces facilitating those supplies and for services supplied by taxable persons established within the Community but not in the Member State of consumption [3] [4]
Article 369g [5]
[6] 1. The VAT return shall show the VAT identification number referred to in Article 369d and, for each Member State of consumption in which VAT is due, the total value exclusive of VAT, the applicable rates of VAT, the total amount per rate of the corresponding VAT and the total VAT due in respect of the following supplies covered by this special scheme carried out during the tax period:
intra-Community distance sales of goods;
supplies of goods in accordance with Article 14a(2) where the dispatch or transport of those goods begins and ends in the same Member State;
supplies of services.
The VAT return shall also include amendments relating to previous tax periods as provided in paragraph 4 of this Article.
[7] 2. Where goods are dispatched or transported from Member States other than the Member State of identification, the VAT return shall also include the total value exclusive of VAT, the applicable rates of VAT, the total amount per rate of the corresponding VAT and the total VAT due in respect of the following supplies covered by this special scheme, for each Member State where such goods are dispatched or transported from:
intra-Community distance sales of goods other than those made by a taxable person in accordance with Article 14a(2);
intra-Community distance sales of goods and supplies of goods where the dispatch or transport of those goods begins and ends in the same Member State, made by a taxable person in accordance with Article 14a(2).
In relation to the supplies referred to in point (a), the VAT return shall also include the individual VAT identification number or the tax reference number allocated by each Member State where such goods are dispatched or transported from.
In relation to the supplies referred to in point (b), the VAT return shall also include the individual VAT identification number or the tax reference number allocated by each Member State where such goods are dispatched or transported from, if available.
The VAT return shall include the information referred to in this paragraph broken down by Member State of consumption.
[8] 3. Where the taxable person supplying services covered by this special scheme has one or more fixed establishments, other than that in the Member State of identification, from which the services are supplied, the VAT return shall also include the total value exclusive of VAT, the applicable rates of VAT, the total amount per rate of the corresponding VAT and the total VAT due of such supplies, for each Member State in which he has an establishment, together with the individual VAT identification number or the tax reference number of this establishment, broken down by Member State of consumption.
[9] 4. 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 369f. 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↓M23, A2
4According to
Art. 3 No 17 Council Directive (EU) 2025/516 of 11 March 2025 (OJ L, 2025/516,
) the heading of Section 3 in Title XII,
Chapter 6, will be replaced with effect from
by the following:
‚Section 3: Special scheme for intra-Community distance
sales of goods, for certain supplies of goods within a Member State made by a
taxable person and for certain services supplied by taxable persons established
within the Community but not in the Member State of
consumption‘.
5According
to Art. 3 No 20 Council Directive (EU) 2025/516 of 11 March 2025 (OJ L,
2025/516, 25.3.2025) Art. 369g will be replaced with effect from 1.7.2028 by
the following:
‚Article
369g
1. The VAT return shall show the VAT
identification number referred to in Article 369d and, for each Member State of
consumption, the total value exclusive of VAT and, where relevant, the
applicable rates of VAT, the total amount per rate of the corresponding VAT,
and the total VAT due, in respect of the following supplies covered by this
special scheme for which the chargeable event has occurred during the tax
period:
a) intra-Community distance sales of
goods;
b) supplies of
services;
c) supplies of goods in accordance
with Articles 36, 37 and 39, where those goods are supplied to a taxable
person, or a non-taxable legal person, whose intra-Community acquisitions of
goods are not subject to VAT pursuant to Article 3(1), or to any other
non-taxable person;
d) supplies of goods, including by a
taxable person facilitating those supplies in accordance with Article 14a(2),
without dispatch or transport, or where the dispatch or transport begins and
ends in the same Member State, where those goods are supplied to a taxable
person, or a non-taxable legal person, whose intra-Community acquisitions of
goods are not subject to VAT pursuant to Article 3(1), or to any other
non-taxable person;
e) supplies of goods and services in
accordance with Articles 16, 18 and 26, following a transfer of own goods under
the special scheme as set out in Title XII, Chapter 6, Section 5.
The VAT return shall also
include amendments relating to previous tax periods as provided for in
paragraph 5, second subparagraph.
2. Where goods are supplied
without dispatch or transport or where they are dispatched or transported in or
from Member States other than the Member State of identification, the VAT
return shall also include the total value exclusive of VAT and, where relevant,
the applicable rates of VAT, the total amount per rate of the corresponding
VAT, and the total VAT due, in respect of the following supplies covered by
this special scheme, for each Member State where such goods are supplied
without dispatch or transport or in or from which such goods are dispatched or
transported:
a) intra-Community distance sales of
goods;
b) supplies of goods, including by a
taxable person facilitating those supplies in accordance with Article 14a(2),
without dispatch or transport or where the dispatch or transport begins and
ends in the same Member State, where those goods are supplied to a taxable
person, or a non-taxable legal person, whose intra-Community acquisitions of
goods are not subject to VAT pursuant to Article 3(1), or to any other
non-taxable person;
c) supplies of goods in accordance
with Articles 36, 37 and 39, where those goods are supplied to a taxable
person, or a non-taxable legal person, whose intra-Community acquisitions of
goods are not subject to VAT pursuant to Article 3(1), or to any other
non-taxable person;
d) supplies of goods and services in
accordance with Articles 16, 18 and 26, following a transfer of own goods under
the special scheme as set out in Title XII, Chapter 6, Section 5.
In relation to the supplies
referred to in this paragraph, the VAT return shall also include the individual
VAT identification number or the tax reference number allocated by each Member
State where such goods are supplied without dispatch or transport or in or from
which such goods are dispatched or transported, if
available.
The VAT return shall include the information referred
to in this paragraph broken down by Member State of
consumption.
3. Where the taxable person supplying services
covered by this special scheme has one or more fixed establishments other than
that in the Member State of identification, from which the services are
supplied, the VAT return shall also include the total value exclusive of VAT
and, where relevant, the applicable rates of VAT, the total amount per rate of
the corresponding VAT, and the total VAT due for such supplies, for each Member
State in which that taxable person has an establishment, together with the
individual VAT identification number or the tax reference number of that
establishment, broken down by Member State of consumption.
4.
Where an adjustment of deduction is required to goods that have been
transferred in accordance with the special scheme provided for in Title XII,
Chapter 6, Section 5, the VAT return shall include the relevant factors that
have given rise to the adjustment and the VAT due and, for capital goods, the
start date of the adjustment period that commences after the
transfer.
5. 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 369f, 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 369f, 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.
6. For the purposes of this Article, the VAT return
shall not include exempt supplies of goods or services that do not give rise to
deductibility.’
6↓M23, A2
7↓M23, A2
8↓M23, A2
9↓M16, A2