Chapter XI: Special schemes
Section 2: Special schemes for taxable persons supplying services to non-taxable persons or making distance sales of goods or certain domestic supplies of goods (Articles 358 to 369x of Directive 2006/112/EC) [1] [2]
Subsection 4: Identification [3]
Article 57d [4] [5]
1. Where a taxable person informs the Member State of identification that he intends to make use of the non-Union or the Union scheme, that special scheme shall apply as from the first day of the following calendar quarter.
However, where the first supply of goods or services to be covered by the non-Union scheme or the Union scheme takes place before that date, the special scheme shall apply from the date of that first supply, provided the taxable person informs the Member State of identification of the commencement of his activities to be covered by the scheme no later than the tenth day of the month following that first supply.
2. Where a taxable person or an intermediary acting on his behalf informs the Member State of identification that he intends to make use of the import scheme, that special scheme shall apply from the day the taxable person or the intermediary has been allocated the individual VAT identification number for the import scheme as laid down in Article 369q(1) and (3) of Directive 2006/112/EC.
Fundstelle(n):
zur Änderungsdokumentation
KAAAE-61064
1↓M5, A1
2According to
Art. 1 No 12 Council Directive (EU) 2025/518 of 11 March 2025 (OJ L, 2025/518,
) the heading of Section 2 in Chapter XI will
be replaced with effect from
by the following:
‚Section 2: 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 (Articles 358 to
369xk of Directive
2006/112/EC)‘.
3↓M5, A1
4↓M5, A1
5According
to Art. 1 No 14 Council Directive (EU) 2025/518 of 11 March 2025 (OJ L,
2025/518, 25.3.2025) in Art. 57d, the following paragraph will be added with
effect from 1.7.2028:
‚3. Where a taxable person informs
the Member State of identification that they intend to make use of the
transfer-of-own-goods scheme, that special scheme shall apply as from the first
day of the following calendar month.
However, where the first
transfer of goods to be covered by the transfer-of-own-goods scheme takes place
before the date referred to in the first subparagraph, that special scheme
shall apply from the date of that first transfer, provided that the taxable
person informs the Member State of identification of the commencement of their
activities to be covered by the special scheme no later than the tenth day of
the month following that first transfer.’