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 369xk [with effect from 1.7.2028] [4]
1. The taxable person making use of this special scheme shall keep records of the transfers of own goods covered by this special scheme. Those records shall be sufficiently detailed to enable the tax authorities of the Member States from and to which the goods have been dispatched or transported to verify that the VAT return is correct.
2. The records referred to in paragraph 1 shall be made available electronically on request to the Member State from and to which the goods have been dispatched or transported and to the Member State of identification.
Those records shall be kept for a period of 10 years from 31 December of the year during which the transfer of own goods was carried out.
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 xk – italic – will be inserted with effect from .