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 369v [with effect from 1. 1. 2021] [4]
The taxable person making use of this special scheme or his intermediary shall pay the VAT, making reference to the relevant VAT return at the latest at the expiry of the deadline by which the return must be submitted.
Payment shall be made to a bank account denominated in euro, designated by the Member State of identification. Member States which have not adopted the euro may require the payment to be made to a bank account denominated in their own currency.
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