CIR (EU) No 282/2011 Article 62 [with effect from 1. 1. 2021]

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 9: Payments [with effect from 1. 1. 2021] [2]

Article 62 [with effect from 1. 1. 2021] [3]

Without prejudice to the third subparagraph of Article 63a, and to Article 63b, a taxable person or the intermediary acting on his behalf shall make any payment to the Member State of identification.

Payments of VAT made by the taxable person or the intermediary acting on his behalf under Articles 367, 369i or 369v of Directive 2006/112/EC shall be specific to the VAT return submitted pursuant to Articles 364, 369f or 369s of that Directive. Any subsequent adjustment to the amounts paid shall be effected by the taxable person or the intermediary acting on his behalf only by reference to that return and may neither be allocated to another return nor adjusted on a subsequent return. Each payment shall refer to the reference number of that specific return.

Fundstelle(n):
zur Änderungsdokumentation
KAAAE-61064

1M5

2M5

3M5