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 369xh [with effect from 1.7.2028] [4]
1. The VAT return shall be made out in euro.
Member States which have not adopted the euro may require the VAT return to be made out in their national currency.
If other currencies were used for the supplies, the taxable person making use of this special scheme shall, for the purpose of completing the VAT return, use the applicable exchange rate on the last date of the tax period.
2. The conversion shall be made by applying the exchange rates published by the European Central Bank for that day, or, if there is no publication on that day, on the next day of publication.
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 xh – italic – will be inserted with effect from .