Council Directive 2006/112/EC Article 369t [with effect from 1. 1. 2021]

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 369t [with effect from 1. 1. 2021] [4]

1. The VAT return shall show the VAT identification number referred to in Article 369q and, for each Member State of consumption in which VAT is due, the total value, exclusive of VAT, of distance sales of goods imported from third territories or third countries for which VAT has become chargeable during the tax period and the total amount per rate of the corresponding VAT. The applicable rates of VAT and the total VAT due must also be indicated on the return.

2. Where any amendments to the VAT return are required after its submission, such amendments shall be included in a subsequent return within three years of the date on which the initial return was required to be submitted pursuant to Article 369s. That subsequent VAT return shall identify the relevant Member State of consumption, the tax period and the amount of VAT for which any amendments are required.

Fundstelle(n):
zur Änderungsdokumentation
CAAAE-23889

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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‘.

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