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

1. The VAT return shall be made out in euro.

Member States whose currency is not the euro may require the VAT return to be made out in their national currency. If the supplies have been made in other currencies, the taxable person making use of this special scheme or his intermediary shall, for the purposes of completing the VAT return, use the exchange rate applying on the last date of the tax period.

2. The conversion shall be made by applying the exchange rates published by the European Central Bank for that day, or, if there is no publication on that day, on the next day of publication.

Fundstelle(n):
zur Änderungsdokumentation
CAAAE-23889