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 60a [4] [5]
The Member State of identification shall remind, by electronic means, taxable persons or intermediaries acting on their behalf who have failed to submit a VAT return under Articles 364, 369f or 369s of Directive 2006/112/EC of their obligation to submit such a return. The Member State of identification shall issue the reminder on the tenth day following that on which the return should have been submitted, and shall inform the other Member States by electronic means that a reminder has been issued.
Any subsequent reminders and steps taken to assess and collect the VAT shall be the responsibility of the Member State of consumption concerned.
Notwithstanding any reminders issued and any steps taken by a Member State of consumption, the taxable person or the intermediary acting on his behalf shall submit the VAT return to 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 24 Council Directive (EU) 2025/518 of 11 March 2025 (OJ L,
2025/518, 25.3.2025) Art. 60a will be replaced with effect from 1.7.2028 by the
following:
‚Article
60a
The Member State of identification shall
remind, by electronic means, taxable persons, or intermediaries acting on their
behalf, who have failed to submit a VAT return under Article 364, 369f, 369s or
369xf of Directive 2006/112/EC of their obligation to submit such a VAT return.
The Member State of identification shall issue the reminder on the tenth day
following that on which the return should have been submitted, and shall inform
the other Member States by electronic means that a reminder has been
issued.
Any subsequent reminders and steps taken to assess and
collect the VAT shall be the responsibility of the Member State of consumption
concerned or the Member States from and to which the goods have been dispatched
or transported.
Notwithstanding any reminders issued and any
steps taken by a Member State of consumption or Member States from and to which
the goods have been dispatched or transported, the taxable person or the
intermediary acting on their behalf shall submit the VAT return to the Member
State of identification.’