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]

Section 2: Special scheme for services supplied by taxable persons not established within the Community [2]

Article 367 [3]

The taxable person not established within the Community shall pay the VAT, making reference to the relevant VAT return, when submitting the VAT return, at the latest, however, at the expiry of the deadline by which the return must be submitted.

Payment shall be made to a bank account denominated in euro, designated by the Member State of identification. Member States which have not adopted the euro may require the payment to be made to a bank account denominated in their own currency.