1↓M5, A1

2According to Art. 1 No 12 Council Directive (EU) 2025/518 of 11 March 2025 (OJ L, 2025/518, 25.3.2025) the heading of Section 2 in Chapter XI will be replaced with effect from 1.7.2028 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 27 Council Directive (EU) 2025/518 of 11 March 2025 (OJ L, 2025/518, 25.3.2025) Art. 63c will be amended with effect from 1.7.2028 as follows:
 a) paragraph 1 is amended as follows:
  i) point (b) is replaced by the following:
   ‚b) the type of services or the description and quantity of goods supplied, indicating, where applicable, whether it is a supply in accordance with Article 16, 18 or 26 of Directive 2006/112/EC following a transfer under the transfer-of-own-goods scheme;‘.
  ii) the following point is inserted:
   ‚ba) the relevant information related to adjustments in accordance with Title X, Chapter 5, of Directive 2006/112/EC following a transfer under the transfer-of-own-goods scheme;‘.
  iii) point (f) is replaced by the following:
   ‚f) the VAT rate applied, where relevant;‘.
  iv) the following point is inserted:
   ‚fa) in the case of exemption with right of deduction, reference to the applicable provision of Directive 2006/112/EC, or to the corresponding national provision;‘.
  v) point (g) is replaced by the following:
   ‚g) the amount of VAT payable indicating the currency used, where relevant;‘.
  vi) points (k) and (l) are replaced by the following:
   ‚k) in respect of services, the information used to determine the place of supply of the service and, in respect of goods, the information used to determine the place where the dispatch or the transport of the goods to the customer begins and ends;
   l) any proof of possible returns of goods, including the taxable amount and the VAT rate applied, where relevant;‘.
  vii) the following point is added:
   ‚m) in respect of supplies where the taxable person is deemed to have received and supplied goods in accordance with Article 14a of Directive 2006/112/EC, the name, postal address and electronic address or website of the supplier whose supplies are facilitated through the use of the electronic interface, and, if available:
i) the VAT identification number or national tax number of the supplier;
ii) the bank account number or number of virtual account of the supplier.‘
 b) paragraph 2 is amended as follows:
  i) point (f) is replaced by the following:
   ‚f) the VAT rate applied, where relevant;‘.
  ii) the following point is inserted:
   ‚fa) in the case of exemption with right of deduction, reference to the applicable provision of Directive 2006/112/EC, or to the corresponding national provision;‘.
  iii) the following point is added:
   ‚n) in respect of supplies where the taxable person is deemed to have received and supplied goods in accordance with Article 14a of Directive 2006/112/EC, the name, postal address and electronic address or website of the supplier whose supplies are facilitated through the use of the electronic interface, and, if available:
i) the VAT identification number or national tax number of the supplier;
ii) the bank account number or number of virtual account of the supplier.‘
 c) the following paragraph is inserted:
‚2a. In order to be regarded as sufficiently detailed within the meaning of Article 369xk of Directive 2006/112/EC, the records kept by the taxable person shall contain all of the following information:
  a) as regards the Member State from which the goods have been dispatched or transported:
   i) the taxable person’s VAT identification number or tax identification number in that Member State, if any;
   ii) the address from which the goods were dispatched or transported;
  b) as regards the Member State to which the goods have been dispatched or transported:
   i) the taxable person’s VAT identification number or tax identification number in that Member State, if any;
   ii) the address to which the goods were dispatched or transported;
  c) the description and quantity of the goods dispatched or transported to another Member State, indicating where applicable whether those are capital goods as defined by the Member State to which the goods have been dispatched or transported;
  d) the date of the dispatch or transport of the goods dispatched or transported to another Member State;
  e) the taxable amount, indicating the currency used;
  f) any subsequent increase or reduction in the taxable amount;
  g) where a self-invoice is issued, the information contained on the invoice.‘
 d) paragraph 3 is replaced by the following:
‚3. The information referred to in paragraphs 1, 2 and 2a of this Article shall be recorded by the taxable person or the intermediary acting on their behalf in such a way that it can be made available by electronic means without delay and in respect of each individual service or good supplied, or transferred. Where that taxable person or the intermediary acting on their behalf has been requested to submit, by electronic means, the records referred to in Articles 369, 369k, 369x and 369xk of Directive 2006/112/EC and they have failed to submit them within 20 days of the date of the request, the Member State of identification shall remind the taxable person or the intermediary acting on their behalf to submit those records. The Member State of identification shall by electronic means inform the Member States of consumption or the Member States from and to which the goods have been dispatched or transported that the reminder has been sent.‘