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 7: VAT return [3]
Article 59 [4] [5]
1. Any return period within the meaning of Articles 364, 369f or 369s of Directive 2006/112/EC shall be a separate return period.
2. Where, in accordance with the second subparagraph of paragraph 1 of Article 57d, the non-Union or the Union scheme applies from the date of the first supply, the taxable person shall submit a separate VAT return for the calendar quarter during which the first supply took place.
3. Where a taxable person has been registered under the non-Union scheme and the Union scheme during a return period, he shall submit VAT returns and make the corresponding payments to the Member State of identification for each scheme in respect of the supplies made and the periods covered by that scheme.
4. Where the Member State of identification changes in accordance with Article 57f after the first day of the return period in question, the taxable person or the intermediary acting on his behalf shall submit VAT returns and make corresponding payments to both the former and the new Member State of identification covering the supplies made during the respective periods in which the Member States have been the Member State of identification.
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 22 Council Directive (EU) 2025/518 of 11 March 2025 (OJ L,
2025/518, 25.3.2025) Art. 59 will be amended with effect from 1.7.2028 as
follows:
a) paragraph 1 is replaced by the
following:
‚1. Any return period within
the meaning of Article 364, 369f, 369s or 369xf of Directive 2006/112/EC shall
be a separate return period.‘
b) the following paragraph is
inserted:
‚2a. Where, in accordance
with Article 57d(3), second subparagraph, the transfer-of-own-goods scheme
applies from the date of the first transfer, the taxable person shall submit a
separate VAT return for the calendar month during which the first transfer took
place.‘
c) paragraph 3 is replaced by the
following:
‚3. Where a taxable person
has been registered under the non-Union scheme and the Union scheme during a
return period, that taxable person shall submit VAT returns and, where
applicable, make the corresponding payments to the Member State of
identification for each scheme in respect of the supplies made and the periods
covered by that scheme.‘
d) the following paragraph is
inserted:
‚3a. Where a taxable person
has been registered under the transfer-of-own-goods scheme during a return
period, that taxable person shall submit VAT returns to the Member State of
identification in respect of the transfers made and the periods covered by that
special scheme.‘
e) paragraph 4 is replaced by the
following:
‚4. Where the Member State of
identification changes in accordance with Article 57f after the first day of
the return period in question, the taxable person or the intermediary acting on
their behalf shall submit VAT returns and, where applicable, make corresponding
payments to both the former and the new Member State of identification covering
the supplies made during the respective periods in which those Member States
have been the Member State of identification.‘