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 59a [4] [5]
Where a taxable person using a special scheme has supplied no goods or services in any Member State of consumption under that special scheme during a return period and has no corrections to make in respect of previous returns, he or the intermediary acting on his behalf shall submit a VAT return indicating that no supplies have been made during that period (a nil-VAT return).
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 23 Council Directive (EU) 2025/518 of 11 March 2025 (OJ L,
2025/518, 25.3.2025) Art. 59a will be replaced with effect from 1.7.2028 by the
following:
‚Article
59a
Where a taxable person using a special
scheme has supplied no goods or services in any Member State of consumption
under that special scheme or made no transfers of own goods under the
transfer-of-own-goods scheme during a return period and has no corrections to
make in respect of previous VAT returns, the taxable person, or the
intermediary acting on their behalf shall submit a VAT return indicating that
no supplies or transfers have been made during that period (a nil-VAT
return).’