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 61a [4] [5]
1. A taxable person or an intermediary acting on his behalf shall submit his final VAT return and any late submissions of previous returns, and the corresponding payments, to the Member State which was the Member State of identification at the time of the cessation, exclusion or change where:
he ceases to use one of the special schemes;
he is excluded from one of the special schemes;
he changes the Member State of identification in accordance with Article 57f.
Any corrections to the final return and previous returns arising after the submission of the final return shall be discharged directly with the tax authorities of the Member State of consumption concerned.
2. In respect of all taxable persons on whose behalf he is acting, an intermediary shall submit the final VAT returns and any late submissions of previous returns, and the corresponding payments, to the Member State which was the Member State of identification at the time of deletion or change where:
he is deleted from the identification register;
he changes the Member State of identification in accordance with Article 57f(2).
Any corrections to the final return and previous returns arising after the submission of the final return shall be discharged directly with the tax authorities of the Member State of consumption concerned.
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 26 Council Directive (EU) 2025/518 of 11 March 2025 (OJ L,
2025/518, 25.3.2025) Art. 61a will be replaced with effect from 1.7.2028 by the
following:
‚Article
61a
1. A taxable person or an intermediary
acting on their behalf shall submit the final VAT return and any late
submissions of previous VAT returns, and the corresponding payments, where
relevant, to the Member State which was the Member State of identification at
the time of the cessation, exclusion or change where that taxable
person:
a) ceases to use one of the special
schemes;
b) is excluded from one of the
special schemes;
c) changes the Member State of
identification in accordance with Article 57f.
Any corrections to the final
VAT return and previous VAT returns arising after the submission of the final
VAT return shall be discharged directly with the tax authorities of the Member
State of consumption concerned or the Member States from and to which the goods
were dispatched or transported.
2. In respect of each taxable
person on whose behalf an intermediary is acting, the intermediary shall submit
the final VAT returns and any late submissions of previous VAT returns, and the
corresponding payments, where relevant, to the Member State which was the
Member State of identification at the time of deletion or change where that
intermediary:
a) is deleted from the
identification register;
b) changes the Member State of
identification in accordance with Article 57f(2).
Any corrections to the final
VAT return and previous VAT returns arising after the submission of the final
VAT return shall be discharged directly with the tax authorities of the Member
State of consumption concerned or the Member States from and to which the goods
were dispatched or transported.’