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 5: Special scheme for transfers of own goods [with effect from 1.7.2028] [3]
Article 369xc [with effect from 1.7.2028] [4]
A taxable person shall inform the Member State of identification when that taxable person commences and ceases their taxable activities covered by this special scheme, or changes those activities in such a way that that taxable person no longer meets the conditions necessary for the use of this special scheme. That taxable person shall communicate that information electronically.
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‘.
3According to Art. 3 No 23 Council Directive (EU) 2025/516 of 11 March 2025 (OJ L, 2025/516, ) in Title XII, Chapter 6, the following Section 5 (Art. 369xa to 369xk) – italic – will be added with effect from .
4According to Art. 3 No 23 Council Directive (EU) 2025/516 of 11 March 2025 (OJ L, 2025/516, ) Art. 369 xc – italic – will be inserted with effect from .