Chapter XI: Special schemes

Section 2: Special schemes for taxable persons supplying services to non-taxable persons or making distance sales of goods or certain domestic supplies of goods (Articles 358 to 369x of Directive 2006/112/EC) [with effect from 1. 1. 2021] [1]

Subsection 6: Exclusion [with effect from 1. 1. 2021] [2]

Article 58c [with effect from 1. 1. 2021] [3]

A taxable person who has been excluded from the non-Union scheme or the Union scheme shall discharge all VAT obligations relating to supplies of goods or services arising after the date on which the exclusion became effective directly with the tax authorities of the Member State of consumption concerned.

Fundstelle(n):
zur Änderungsdokumentation
KAAAE-61064