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 60 [with effect from 1. 1. 2021] [3]

Amounts on VAT returns made under the special schemes shall not be rounded up or down to the nearest whole monetary unit. The exact amount of VAT shall be reported and remitted.

Fundstelle(n):
zur Änderungsdokumentation
KAAAE-61064