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 4: Special scheme for distance sales of goods imported from third territories or third countries [3]
Article 369t [4] [5]
1. The VAT return shall show the VAT identification number referred to in Article 369q and, for each Member State of consumption in which VAT is due, the total value, exclusive of VAT, of distance sales of goods imported from third territories or third countries for which VAT has become chargeable during the tax period and the 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.
2. 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 369s. 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 22 Council Directive (EU) 2025/516 of 11 March 2025 (OJ L,
2025/516, 25.3.2025) Art. 369t will be replaced with effect from 1.7.2028 by
the following:
‚Article
369t
1. The VAT return shall show the VAT
identification number referred to in Article 369q and, for each Member State of
consumption in which VAT is due, the total value, exclusive of VAT, of distance
sales of goods imported from third territories or third countries for which VAT
has become chargeable 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.
2. 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 369s, 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 369s, 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.’