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 369xf [with effect from 1.7.2028] [4]
The taxable person making use of this special scheme shall submit by electronic means to the Member State of identification a VAT return for each month, regardless of whether the transfers of goods covered by this special scheme have been carried out. The VAT return shall be submitted by the end of the month following the end of the tax period covered by the VAT return.
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 xf – italic – will be inserted with effect from .