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 369xg [with effect from 1.7.2028] [4]

1. The VAT return shall show the individual VAT identification number referred to in Article 369xd and, for each Member State to which goods are dispatched or transferred, the total value exclusive of VAT of the transfers covered by this special scheme for which the chargeable event has occurred during the tax period.

The VAT return shall also include amendments as provided for in paragraph 3.

2. Where goods are dispatched or transported from Member States other than the Member State of identification, the VAT return shall include the total value exclusive of VAT of the transfers covered by this special scheme, for each Member State from which such goods are dispatched or transported.

The VAT return shall also include the individual VAT identification number or the tax reference number allocated by each Member State from which the goods referred to in the first subparagraph are dispatched or transported, if available. The VAT return shall include the information referred to in this paragraph broken down by Member State to which the goods are dispatched or transported.

3. 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 369xf, 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 369xf, 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 to and from which the goods are dispatched or transported, the tax period and the taxable amount for which any amendments are required.