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 7: VAT return [with effect from 1. 1. 2021] [2]

Article 59a [with effect from 1. 1. 2021] [3]

Where a taxable person using a special scheme has supplied no goods or services in any Member State of consumption under that special scheme during a return period and has no corrections to make in respect of previous returns, he or the intermediary acting on his behalf shall submit a VAT return indicating that no supplies have been made during that period (a nil-VAT return).

Fundstelle(n):
zur Änderungsdokumentation
KAAAE-61064