Council Directive 2006/112/EC Article 369x [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 369x [with effect from 1. 1. 2021] [4]

1. The taxable person making use of this special scheme shall keep records of the transactions covered by this special scheme. An intermediary shall keep records for each of the taxable persons he represents. Those records must be sufficiently detailed to enable the tax authorities of the Member State of consumption to verify that the VAT return is correct.

2. The records referred to in paragraph 1 must be made available electronically on request to the Member State of consumption and to the Member State of identification.

Those records must be kept for a period of 10 years from the end of the year during which the transaction was carried out.

Fundstelle(n):
zur Änderungsdokumentation
CAAAE-23889

1M3

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‘.

3M16

4M16