Title XII: Special schemes
Chapter 6: Special schemes for non-established taxable persons supplying telecommunications services, broadcasting services or electronic services to non-taxable persons [1] [2]
Section 4: Special scheme for distance sales of goods imported from third territories or third countries [with effect from 1. 1. 2021] [3]
Article 369s [with effect from 1. 1. 2021] [4]
The taxable person making use of this special scheme or his intermediary shall submit by electronic means to the Member State of identification a VAT return for each month, whether or not distance sales of goods imported from third territories or third countries have been carried out. The VAT return shall be submitted by the end of the month following the end of the tax period covered by the return.
Where a VAT return is to be submitted in accordance with the first paragraph, Member States shall not impose, for VAT purposes, any additional obligation or other formality upon importation.
Fundstelle(n):
zur Änderungsdokumentation
CAAAE-23889
1↓M3
2According
to Art. 2 No 12 Council Directive (EU) 2017/2455 of 5 December 2017 (OJ L 348,
, p. 7) in association with Art. 1 No 7 Council Directive (EU)
2019/1995 of
(OJ L 310,
, p. 1) the heading of Chapter 6 of Title XII will be replaced with
effect from
by the following:
‚Chapter
6: Special schemes for taxable persons supplying services to non-taxable
persons or making distance sales of goods or certain domestic supplies of
goods‘.
3↓M16
4↓M16