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 6: Exclusion [3]
Article 58a [4] [5]
A taxable person using a special scheme who has, for a period of two years, made no supplies of goods or services covered by that scheme in any Member State of consumption shall be assumed to have ceased his taxable activities within the meaning of point (b) of Article 363, point (b) of Article 369e, point (b) of Article 369r(1) or point (b) of Article 369r(3) of Directive 2006/112/EC respectively. This cessation shall not preclude him from using a special scheme if he recommences his activities covered by any scheme.
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 19 Council Directive (EU) 2025/518 of 11 March 2025 (OJ L,
2025/518, 25.3.2025) Art. 58a will be replaced with effect from 1.7.2028 by the
following:
‚Article
58a
A taxable person using a special scheme
who has, for a period of two years, made no supplies of goods or services or no
transfers of own goods covered by that special scheme shall be assumed to have
ceased their taxable activities within the meaning of Article 363, point (b),
Article 369e, point (b), Article 369r(1), point (b), Article 369r(3), point
(b), or Article 369xe, point (b), of Directive 2006/112/EC. That cessation
shall not preclude the use of a special scheme if that taxable person
recommences their activities covered by any special scheme provided for in
Title XII, Chapter 6, of that Directive.’