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 8: Currency [with effect from 1. 1. 2021] [2]

Article 61c [with effect from 1. 1. 2021] [3]

Where a Member State of identification whose currency is not the euro determines that VAT returns are to be made out in its national currency, that determination shall apply to the VAT returns of all taxable persons using the special schemes.

Fundstelle(n):
zur Änderungsdokumentation
KAAAE-61064