Proposal for a COUNCIL IMPLEMENTING REGULATION amending Implementing Regulation (EU) No 282/2011 as regards supplies of goods or services facilitated by electronic interfaces and the special schemes for taxable persons supplying services to non-taxable persons, making distance sales of goods and certain domestic supplies of goods
Date: 2018-12-11
Institutions: Directorate-General for Taxation and Customs Union, European Commission
Subjects: VAT, electronic commerce, goods and services, import (EU), intra-EU trade, provision of services, supply, tax collection, taxpayer, third country

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   EUROPEAN COMMISSION  Brussels, 11.12.2018 COM(2018) 821 final 2018/0416 (NLE)  Proposal for a COUNCIL IMPLEMENTING REGULATION amending Implementing Regulation (EU) No 282/2011 as regards supplies of goods or services facilitated by electronic interfaces and the special schemes for taxable persons supplying services to non-taxable persons, making distance sales of goods and certain domestic supplies of goods   
 
 
EXPLANATORY MEMORANDUM 

1. 

CONTEXT OF THE PROPOSAL 

Reasons for and objectives of the proposal 

• 
Article 397  of  Council  Directive  2006/112/EC1  (“the  VAT  Directive”)  provides  that  “the 
Council,  acting  unanimously  on  a  proposal  from  the  Commission,  shall  adopt  the  measures 
necessary to implement this Directive”.  
On that basis, Council Regulation (EU) No 282/20112 (“the VAT Implementing Regulation”) 
provides binding rules on the application of certain provisions of the VAT Directive. More in 
particular,  Section 2  of  Chapter XI  of  this  Regulation  lays  down  detailed  provisions  for  the 
taxable  persons  supplying 
application  of 
telecommunications, broadcasting or electronic services to non-taxable persons, as defined in 
Articles 358 to  369k of the VAT Directive (the so-called “mini  One Stop  Shop”). The mini 
One Stop Shop allows suppliers of such services to use a web portal in the Member State in 
which they are identified to account for the VAT due in other Member States.  
On  5 December  2017,  the  Council  adopted  Directive  (EU)  2017/24553  (“the  VAT  e-
commerce Directive”) amending the VAT Directive which, inter alia: 

the  special  schemes  for  non-established 

– 

– 

Extends the scope of the mini  One Stop  Shop to  all types of services as  well as to 
intra-Community distance sales of goods and distance sales of goods imported from 
third territories or third countries, turning the mini  One Stop Shop into a One Stop 
Shop; 

Introduces  special  provisions  applicable  to  taxable  persons  who  facilitate  certain 
supplies  made  by  other  taxable  persons  through  the  use  of  an  electronic  interface 
such as a marketplace, platform, portal or similar means. 

The objective of this proposal is to lay down detailed implementation rules needed to support 
these amendments to the VAT Directive which apply from 1 January 2021. This is achieved 
through an amendment to the VAT Implementing Regulation. 

• 

Consistency with existing policy provisions in the policy area 

This  proposal  lays  down  detailed  provisions  required  to  implement  the  VAT  e-commerce 
Directive which is part of the VAT Action Plan4. 

• 

Consistency with other Union policies 

In addition to the VAT Action Plan, the VAT e-commerce Directive has been identified as a 
key initiative in the Digital Single Market Strategy5 as well as in the Single Market strategy6 
and the E-Government Action Plan7. 

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3 

4 
5 
6 

Council  Directive  2006/112/EC  of  28 November  2006  on  the  common  system  of  value  added  tax 
(OJ L 347, 11.12.2006, p. 1). 
Council  Implementing  Regulation  (EU)  No 282/2011  of  15 March  2011  laying  down  implementing 
measures  for  Directive  2006/112/EC  on  the  common  system  of  value  added  tax  (recast)  (OJ L 77, 
23.3.2011, p. 1). 
Council  Directive  (EU)  2017/2455  of  5 December  2017  amending  Directive  2006/112/EC  and 
Directive  2009/132/EC  as  regards  certain  value  added  tax  obligations  for  supplies  of  services  and 
distance sales of goods (OJ L 348, 29.12.2017, p. 7). 
COM(2016) 148 final – “Towards a single EU VAT area – Time to decide” 
COM(2015) 192 final. 
COM(2015) 550 final. 

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2. 

• 

LEGAL BASIS, SUBSIDIARITY AND PROPORTIONALITY 

Legal basis 

This  proposal  is  based  on  Article 397  of  the  VAT  Directive.  This  Article  provides  that  the 
Council,  acting  unanimously  on  a  proposal  from  the  Commission,  shall  adopt  the  measures 
necessary to implement this Directive. 

• 

Subsidiarity (for non-exclusive competence)  

The proposal amends the detailed provisions required for the proper functioning of the mini 
One Stop Shop laid down in the VAT Implementing Regulation, following the extension of its 
scope.  The  functioning  of  the  One  Stop  Shop  relies  on  an  EU-wide  IT  system  allowing  the 
electronic  exchange  of  VAT  registration  and  VAT  return  information  between  Member 
States,  which  must  be  based  on  harmonised  detailed  legal  provisions.  Furthermore,  it 
implements  the  provisions  included  in  the  VAT  e-commerce  Directive  concerning  taxable 
persons who facilitate supplies of goods or services, through the use of an electronic interface 
such as a marketplace, platform, portal or similar means. These provisions have to be applied 
in a harmonised way by all Member States in order not to create loopholes that could generate 
revenue losses.  

The proposal therefore complies with the subsidiarity principle. 

• 

Proportionality 

This proposal is necessary to adapt the VAT Implementing Regulation to take account of the 
provisions  of  the  VAT  Directive  as  amended  by  the  VAT  e-commerce  Directive.  The 
proposal is consistent with the principle of proportionality, i.e. it does not go beyond what is 
necessary to meet the objectives intended by the VAT e-commerce Directive. 

• 

Choice of the instrument 

The  proposal  amends  Council  Implementing  Regulation  (EU)  282/2011  laying  down 
implementing measures for the VAT Directive. 

3. 

• 

RESULTS 
CONSULTATIONS AND IMPACT ASSESSMENTS 

EX-POST 

EVALUATIONS, 

OF 

STAKEHOLDER 

Ex-post evaluations/fitness checks of existing legislation 

The Impact Assessment accompanying the Commission proposal resulting in the adoption of 
the  VAT  e-commerce  Directive  contained  an  evaluation  of  the  mini  One  Stop  Shop  which, 
inter alia, identified a number of shortcomings such as the complexity for taxable persons to 
make  corrections  to  VAT  returns.  These  shortcomings  have  been  addressed  in  the  VAT  e-
commerce Directive but require detailed implementing provisions to be laid down in the VAT 
Implementing Regulation. 

• 

Stakeholder consultations 

The Commission undertook several consultation rounds with Member States’ authorities, both 
from  the  tax  administration  and  the  customs  administration,  within  the  framework  of  the 
Group on the Future of VAT. It also met with the businesses concerned both in the framework 
of  the  VAT  Expert  Group  and  at  targeted  meetings  with  electronic  interfaces  and  postal 
operators.  Finally,  a  dedicated  Fiscalis  2020  Workshop  took  place  in  March  2018  in  Malta 

7 

COM(2016) 179 final. 

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where representatives of the tax and customs authorities and of the business sectors concerned 
jointly  discussed  the  issues  arising  from  the  implementation  of  the  VAT  e-commerce 
Directive.  

• 

Collection and use of expertise 

There was no need for external expertise. 

• 

Impact assessment 

The  measures  concerned  are  of  purely  technical  nature  and  are  merely  setting  out  the 
application of the provisions  adopted by the Council. Hence, there has been no need for an 
impact assessment. 

• 

Regulatory fitness and simplification 

This  proposal  implements  the  VAT  e-commerce  Directive  which  extends  the  scope  of  the 
mini One Stop Shop to all cross-border business-to-consumer supplies of services as well as 
to  distance  sales  of  goods  (both  intra-EU  and  from  third  countries  or  territories  to  the  EU). 
The One Stop Shop is an important simplification for the suppliers concerned in that it allows 
declaring  and  paying  VAT  in  a  single  Member  State  on  all  supplies  made  to  customers  in 
other Member States. This is particularly relevant for SMEs for whom the cost of compliance 
with VAT obligations is relatively more important than for larger companies. 

4. 

BUDGETARY IMPLICATIONS 

This proposal has no budgetary implications. 

5. 

• 

OTHER ELEMENTS 

Implementation plans and monitoring, evaluation and reporting arrangements 

Implementation will be overseen by the Standing Committee on Administrative Cooperation 
(SCAC),  supported  by  its  IT  subcommittee,  the  Standing  Committee  on  Information 
Technology (SCIT). 

• 

1. 

Detailed explanation of the specific provisions of the proposal 

Indirect intervention of the supplier in the dispatch or transport 

Article 14(4)  of  the  VAT  Directive  as  amended  by  the  VAT  e-commerce  Directive  defines 
‘intra-Community distance sales of goods’ and ‘distance sales of goods imported from third 
territories  or  third  countries’.  These  definitions  also  cover  supplies  of  goods  where  the 
supplier  intervenes  indirectly  in  their  dispatch  or  transport  to  the  customer.  To  ensure  the 
correct and uniform application of these definitions, it is necessary to define the meaning of 
‘indirectly’. So far, this notion has only been clarified in guidelines of the VAT Committee. 
The  proposal  inserts  the  text  of  these  guidelines  in  the  VAT  Implementing  Regulation  to 
enhance  legal  certainty  for  both  economic  operators  and  tax  administrations  (Article 1, 
point (1)(b), adding a new Article 5a to the Regulation). 

2. 

Provisions relating to electronic interfaces 

Articles 14a and 242a of the VAT Directive as amended by the VAT e-commerce Directive 
introduce  specific  provisions  for  electronic  interfaces  such  as  a  marketplace,  platform  or 
portal facilitating certain supplies of goods or services made by other taxable persons. In the 

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statements  included  in  the  Council  minutes  when  adopting  the  VAT  e-commerce  Directive, 
the  Council  invited  the  Commission  to  propose  the  necessary  implementation  rules  for  the 
application of these provisions, considering the following elements:  

– 

– 

– 

Definition of the situation in which a taxable person is considered to facilitate sales 
of  goods  or  services  through  the  use  of  an  electronic  interface  (this  is  proposed  in 
Article 1,  point (1)(b),  adding  a  new  Article 5b  to  the  Regulation  and  point (4), 
adding a new Article 54b to the Regulation); 

Specific provisions on the conditions for determining when the payment is accepted 
to determine in which taxable period supplies by taxable persons facilitating supplies 
of goods in the Community through an electronic interface or by any taxable person 
making use of the special scheme for distance sales of goods from third territories or 
third countries should be declared (this is specified by Article 1, point (3), adding a 
new  Chapter Va  and  Article 41a  to  the  Regulation  and  point (5),  adding  a  new 
Article 61b to the Regulation); 

The  type  of  information  to  be  kept  in  the  records  of  taxable  persons  facilitating 
supplies  of  goods  and  services  in  the  Community  through  the  use  of  an  electronic 
interface. Account should be taken of what information is available to such taxable 
persons, is relevant to tax administrations and is proportionate to the purpose of the 
provision,  as  well  as  of  the  need  to  comply  with  the  General  Data  Protection 
Regulation  (EU)  2016/679  (see  Article 1,  points (4),  adding  a  new  Section 1a  and 
Article 54c to the Regulation). 

Further  to  the  discussions  with  Member  States’  authorities  and  businesses,  Article 1, 
point (1)(b) inserts a new Article 5c in the VAT Implementing Regulation specifying that: 

– 

– 

3. 

When an electronic interface is deemed to have received and supplied goods itself, it 
shall not be held liable for the payment of any amount of VAT in excess of the VAT 
which  it  declared  and  paid  on  sales  made  through  the  electronic  interface.  Such  a 
provision is required in order to allow Member States to release electronic interfaces 
from  additional  VAT  payments  where  the  electronic  interface  depends  on 
information  provided  by  the  supplier  selling  goods  through  the  electronic  interface 
and can prove that it acted in good faith;  

Any  supplier  selling  goods  through  the  interface  shall  be  presumed  to  be  a  taxable 
person  and  his  customer  to  be  a  non-taxable  person.  This  presumption  releases  the 
interface from the burden of having to prove the status of the seller and customer. 

Provisions  relating  to  the  extension  of  the  scope  of  the  One  Stop  Shop  (Article 1, 
point (5), replacing Section 2 of Chapter XI of the VAT Implementing Regulation) 

Most  of  these  provisions  update  Section 2  of  Chapter XI  of  the  VAT  Implementing 
Regulation, laying down implementing provisions required for the proper functioning of the 
mini One Stop Shop, following the extension of its scope. 

In  addition,  as  a  result  of  the  stakeholder  consultation,  a  number  of  changes  are  proposed 
which go beyond the mere alignment of these provisions to the extension of the scope of the 
mini One Stop Shop. These changes relate to the following issues: 

(a) 

Article 369q  of  the  VAT  Directive  as  amended  by  the  VAT  e-commerce  Directive 
provides  that  the  Member  State  of  identification  shall  allocate  an  identification 
number to an intermediary acting in the name and on behalf of a taxable person using 

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(b) 

(c) 

(d) 

(e) 

the One Stop Shop for distance sales of goods imported from third territories or third 
countries.  A  second  paragraph  is  added  to  Article 57e  of  the  VAT  Implementing 
Regulation clarifying that this identification number is an authorisation enabling him 
to  act  as  intermediary  and  cannot  be  used  by  the  intermediary  to  declare  VAT  on 
taxable transactions. 

Article 57g  of  the  VAT  Implementing  Regulation  provides  that  where  a  taxable 
person  voluntarily  ceases  using  the  mini  One  Stop  Shop  regardless  of  whether  he 
continues  to  supply  goods or services  which  can be eligible  for its  use,  he shall be 
excluded  from  the  mini  One  Stop  Shop  in  any  Member  State  for  two  calendar 
quarters. This provision is removed as it is not considered useful by Member States 
and may create additional burdens for the taxable persons concerned. 

The  VAT  e-commerce  Directive  allows  making  corrections  to  previous  One  Stop 
Shop VAT returns, within three years, in a subsequent return instead of having to re-
submit the return of the tax period to which the corrections relate, as is the case in the 
mini One Stop Shop. The VAT e-commerce Directive does however not specify how 
corrections  to  returns  relating  to  tax  periods  preceding  1  January  2021  have  to  be 
made  as  of  2021.  To  limit  the  IT  impact  of  the  changeover  from  one  system  to 
another, it is preferable to keep in place the current system for making corrections to 
mini One Stop Shop VAT returns relating to the periods from the fourth  quarter of 
2017  to  the  fourth  quarter  of  2020.  The  proposal  amends  Article 61  of  the  VAT 
Implementing Regulation accordingly. 

Under  the  One  Stop  Shop,  corrections  to  previous  VAT  returns  will  have  to  be 
submitted in a subsequent return. Once the final VAT return has been submitted, it 
will  no  longer  be  possible  for  a  taxable  person  excluded  from  the  One  Stop  Shop 
pursuant  to  Article 61a  of the VAT  Implementing Regulation  to  submit subsequent 
VAT  returns.  As  a  consequence,  the  proposal  provides  that  any  corrections  to  the 
final return and previous returns arising after the submission of the final return shall 
be discharged directly with the tax authorities of the Member State of consumption 
concerned. 

The records to be kept by a taxable person using the mini One Stop Shop currently 
include  the  name  of  the  customer,  where  known  to  the  taxable  person.  As  this 
information must only be kept  if available, is  not  needed to  determine the Member 
State  in  which  the  supply  is  taxable,  and  may  raise  data  protection  issues,  it  is  no 
longer included in the records to be kept by taxable persons using the One Stop Shop 
listed  in  Article 63c  of  the  VAT  Implementing  Regulation.  Further  information  on 
returns of goods and consignment or transaction numbers are included in Article 63c 
to facilitate the control of those operations. 

4. 

Other provisions 

Article 14 is deleted following the deletion of Article 34 of the VAT Directive by the VAT e-
commerce Directive (Article 1, point (2)). 

Article 2  provides  that  the  measures  shall  apply  from  1 January  2021,  which  is  the  date  of 
application of the relevant provisions of the VAT e-commerce Directive which this proposal 
implements. Furthermore, it provides for the possibility for taxable persons to register for the 
One Stop Shop as of 1 October 2020, to allow them to make use of it as of 1 January 2021. 

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2018/0416 (NLE) 

Proposal for a 

COUNCIL IMPLEMENTING REGULATION 

amending Implementing Regulation (EU) No 282/2011 as regards supplies of goods or 
services facilitated by electronic interfaces and the special schemes for taxable persons 
supplying services to non-taxable persons, making distance sales of goods and certain 
domestic supplies of goods  

THE COUNCIL OF THE EUROPEAN UNION, 

Having regard to the Treaty on the Functioning of the European Union,  

Having  regard  to  Council  Directive  2006/112/EC  of  28 November  2006  on  the  common 
system of value added tax1, and in particular Article 397 thereof, 

Having regard to the proposal from the European Commission, 

Whereas: 

(1) 

(2) 

(3) 

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4 

Council Directive 2006/112/EC2 was amended by Council Directive (EU) 2017/24553 
which inter alia extended the scope of the special schemes for non-established taxable 
persons  supplying  telecommunications,  broadcasting  or  electronic  services  to  non-
taxable persons to all types of services as well as to intra-Community distance sales of 
goods  and  distance  sales  of  goods  imported  from  third  territories  or  third  countries. 
Directive  (EU)  2017/2455  also  introduced  certain  provisions  for  taxable  persons 
facilitating  supplies  of  goods  or  services  made  by  other  taxable  persons  through  the 
use of an electronic interface such as a marketplace, platform, portal or similar means.  

The  detailed  provisions  for  the  application  of  those  special  schemes  laid  down  in 
Council  Implementing  Regulation  (EU)  No 282/20114  should  be  updated  following 
the extension of their scope. 

The  definitions  of  ‘intra-Community  distance  sales  of  goods’  and  ‘distance  sales  of 
goods imported from third territories or third countries’ in Directive 2006/112/EC also 
cover  supplies  of  goods  where  the  supplier  intervenes  indirectly  in  their  dispatch  or 
transport to the customer. Therefore, to ensure the correct and uniform application of 
those  definitions  across  Member  States  and  to  enhance  legal  certainty  for  both 
economic  operators  and  tax  administrations,  it  is  necessary  to  clarify  and  define  the 
meaning of the term indirectly in this context.  

OJ L 347, 11.12.2006, p. 1. 
Council Directive 2006/112/EC of 28 November 2006 on the common system of value added tax (OJ L 
347 11.12.2006, p. 1). 
Council  Directive  (EU)  2017/2455  of  5 December  2017  amending  Directive  2006/112/EC  and 
Directive  2009/132/EC  as  regards  certain  value  added  tax  obligations  for  supplies  of  services  and 
distance sales of goods (OJ L 348, 29.12.2017, p. 7). 
Council  Implementing  Regulation  (EU)  No  282/2011  of  15 March  2011  laying  down  implementing 
measures  for  Directive  2006/112/EC  on  the  common  system  of  value  added  tax  (OJ L 77,  23.3.2011, 
p. 1). 

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(4) 

(5) 

(6) 

(7) 

(8) 

(9) 

Similarily,  in  order  to  ensure  the  uniform  application  across  Member  States  of  the 
provisions concerning taxable persons facilitating supplies of goods and services in the 
Community and to improve legal certainty for taxable persons subject to value added 
tax  (VAT)  rules  and  tax  admininstrations  that  enforce  these  rules,  it  is  necessary  to 
further define the meaning of the term 'facilitates' and to clarify when a taxable person 
is  not  considered  to  facilitate  supplies  of  goods  or  services  through  an  electronic 
interface.  

In order to ensure the uniform application of the VAT rules it is necessary to clearly 
define  the  moment  when  the  payment  by  the  customer  can  be  considered  to  be 
accepted  so  as  to  determine  in  which  taxable  period  supplies  by  taxable  persons 
facilitating  supplies  of  goods  in  the  Community  through  the  use  of  an  electronic 
interface or by any taxable person making use of the special scheme for distance sales 
of goods from third territories or third countries have to be declared.  

It is necessary to determine which type of information should be kept in the records of 
taxable persons facilitating supplies of goods and services in the Community through 
an  electronic  interface.  This  should  take  account  of  the  nature  of  the  information 
available  to  such  taxable  persons,  its  relevance  for  tax  administrations  and  the 
requirement that such accounting and record keeping should be proportionate in order 
to comply with the rights and obligations laid down in Regulation (EU) 2016/679 of 
the European Parliament and of the Council5. 

A taxable person facilitating certain supplies of goods in the Community through the 
use  of  an  electronic  interface  is  deemed  to  have  received  and  supplied  the  goods 
himself and is liable to pay VAT on these supplies. It is important to take into account 
that  such  a  taxable  person  may  be  dependent  on  the  accuracy  of  the  information 
provided  by  the  suppliers  selling  goods  through  that  electronic  interface  to  correctly 
declare and pay the amount of VAT due. It is therefore reasonable to provide that such 
a taxable person shall not be held liable for any amount of VAT in excess of the VAT 
which  he  declared  and  paid  on  these  supplies  when  the  information  received  is 
erroneous  where  he  can  demonstrate  that  he  did  not  and  could  not  reasonably  have 
known  this.  This  should  allow  Member  States  to  release  those  taxable  persons  from 
additional VAT liability where they act in good faith.  

In  order  to  reduce  the  administrative  burden  on  taxable  persons  facilitating  certain 
supplies  of  goods  in  the  Community  through  the  use  of  an  electronic  interface  it  is 
appropriate to release them from the burden of having to prove the status of the seller 
and  customer.  Therefore  certain  rebuttable  presumptions  should  be  introduced 
whereby suppliers selling  goods  through that  electronic interface are presumed to  be 
taxable persons and their customers non-taxable persons.  

To avoid doubt, it is necessary to specify that the identification number allocated to an 
intermediary  acting  in  the  name  and  on  behalf  of  a  taxable  person  using  the  import 
scheme is an authorisation enabling him to act as intermediary and cannot be used by 
the intermediary to declare VAT on taxable transactions that he carries out himself. 

(10)  The  provision  excluding  a  taxable  person  who  voluntarily  ceased  using  a  special 
scheme to re-enter that special scheme during a period of two calendar quarters is not 

5 

Regulation  (EU)  2016/679  of  the  European  Parliament  and  of  the  Council  of  27 April  2016  on  the 
protection of natural persons with regard to the processing of personal data and on the free movement of 
such data, and repealing Directive 95/46/EC (General Data Protection Regulation) (OJ L 119, 4.5.2016, 
p. 1). 

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considered useful by Member States and may create additional burdens for the taxable 
person concerned. That provision should therefore be removed. 

(11)  To limit the IT impact of the change in the way corrections to previous VAT returns 
under a special scheme have to be made, it is preferable to provide that corrections to a 
VAT return relating to a tax period preceding the date from which Member States are 
to  apply  national  measures  to  comply  with  Articles  2  and  3  of  Directive  (EU) 
2017/2455  are  to  be  made  by  means  of  amendments  to  that  return.  In  addition,  as 
corrections to previous VAT returns will have to be submitted in a subsequent return 
for tax periods as of 1 January 2021, taxable persons excluded from a special scheme 
will no longer be able to make corrections in a subsequent return. As a consequence, it 
is necessary to provide that such corrections should be discharged directly with the tax 
authorities of the Member States of consumption concerned. 

(12)  As  the  name  of  the  customer  must  only  be  kept  in  the  records  of  a  taxable  person 
making  use  of  a  special  scheme  if  available  to  that  taxable  person,  is  not  needed  to 
determine the Member State in which the supply is subject to VAT and may raise data 
protection issues, it is no longer necessary to include the name of the customer in the 
records  to  be  kept  by  taxable  persons  making  use  of  a  special  scheme.  However,  to 
facilitate the control of supplies of goods covered by a special scheme, it is necessary 
to  include  information  on  returns  of  goods  and  consignment  or  transaction  numbers 
amongst the information to be kept by taxable persons. 

(13) 

Implementing  Regulation 
accordingly, 

(EU)  No 282/2011  should 

therefore  be  amended 

HAS ADOPTED THIS REGULATION: 

Article 1 

Implementing Regulation (EU) No 282/2011 is amended as follows: 

(1) 

(a) 

Chapter IV is amended as follows: 

the heading of Chapter IV is replaced by the following: 

‘TAXABLE TRANSACTIONS 

(TITLE IV OF DIRECTIVE 2006/112/EC) 

SECTION 1 

Supply of goods 

(Articles 14 to 19 of Directive 2006/112/EC)’; 

(b) 

the following Articles 5a, 5b and 5c are inserted: 

‘Article 5a 

For  the  application  of  paragraph  4  of  Article 14  of  Directive  2006/112/EC,  goods  shall  be 
considered to have been dispatched or transported by or on behalf of the supplier, including 
where  the  supplier  intervenes  indirectly  in  the  dispatch  or  transport  of  the  goods,  in  the 
following cases: 

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(a) 

(b) 

(c) 

(d) 

where  the  dispatch  or  transport  of  the  goods  is  subcontracted  by  the  supplier  to  a 
third party who delivers the goods to the customer;  

where  the  dispatch  or  transport  of  the  goods  is  provided  by  a  third  party  but  the 
supplier bears either the total or partial responsibility for the delivery of the goods to 
the customer; 

where  the  supplier  invoices  and  collects  the  transport  fees  from  the  customer  and 
further remits them to a third party who will arrange the dispatch or transport of the 
goods; 

where the supplier promotes by  any means the delivery  services of a third party to 
the customer, puts the customer and the third party in contact or otherwise provides 
to  the  third  party  the  information  needed  for  the  delivery  of  the  goods  to  the 
consumer. 

However,  goods  shall  not  be  considered  to  have  been  dispatched  or  transported  by  or  on 
behalf of the supplier where the customer transports the goods himself or where the customer 
arranges  the  delivery  of  the  goods  with  a  third  person  and  the  supplier  does  not  intervene 
directly or indirectly to provide or to help organise the dispatch or transport of those goods. 

Article 5b 

For the application of Article 14a of Directive 2006/112/EC, the term ’facilitates’ means the 
use  of  an  electronic  interface  to  allow  a  customer  and  a  supplier,  selling  goods  through  the 
electronic  interface,  to  enter  into  contact  which  results  in  a  supply  of  goods  through  that 
electronic interface to that customer.  

However,  a  taxable  person  shall  not  facilitate  a  supply  of  goods  where  the  following 
conditions are met:  

(a) 

(b) 

(c) 

he does not set, either directly or indirectly, the general terms under which the supply 
of goods is made; 

he is not, either directly or indirectly, involved in charging the customer in respect of 
the payment made; 

he  is  not,  either  directly  or  indirectly,  involved  in  the  ordering  or  delivery  of  the 
goods. 

In  addition,  Article 14a  of  Directive  2006/112/EC  shall  not  apply  to  a  taxable  person  who 
only provides any of the following: 

(a) 

(b) 

(c) 

the processing of payments in relation to the supply of goods;  

the listing or advertising of goods; 

the redirecting or transferring of customers to other electronic interfaces where goods 
are offered for sale, without any further intervention in the supply. 

Article 5c 

For the application of Article 14a of Directive 2006/112/EC, a taxable person, who is 
1. 
deemed  to  have  received  and  supplied  the  goods  himself,  shall  not  be  held  liable  for  the 
payment of VAT in excess of the VAT which he declared and paid on these supplies where 
the following conditions are met: 

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(a) 

(b) 

(c) 

the taxable person is dependent on information provided by suppliers selling goods 
through an electronic interface or by other third parties in order to correctly declare 
and pay the VAT on those supplies;  

the information received by the taxable person is erroneous; 

the  taxable  person  can  demonstrate  that  he  did  not  and  could  not  reasonably  know 
that this information was incorrect.  

For  the  application  of  Article 14a  of  Directive  2006/112/EC,  the  following  shall  be 

2. 
presumed:  

(a) 

(b) 

that the person selling goods through an electronic interface is a taxable person;  

that the person buying those goods is a non-taxable person. 

However,  the  taxable  person  deemed  to  have  received  and  supplied  the  goods  himself  may 
rebut the presumptions referred to in the first subparagraph where he has information to the 
contrary.’; 

(c) 

the following heading is inserted before Article 6: 

‘SECTION 2 

Supply of services 

(Articles 24 to 29 of Directive 2006/112/EC)’; 

(2) 

(3) 

Article 14 is deleted.; 

the following Chapter Va is inserted: 

‘CHAPTER Va 

CHARGEABLE EVENT AND CHARGEABILITY OF VAT 

(TITLE VI OF DIRECTIVE 2006/112/EC) 

Article 41a 

For the application of Article 66a of Directive 2006/112/EC, the time when the payment has 
been  accepted  means  the  time  when  the  payment  confirmation,  the  payment  authorisation 
message or a commitment for payment from the customer is received by or on behalf of the 
supplier selling goods through the electronic interface regardless of when the actual payment 
of money is made.’; 

(4) 

in Chapter X the following Section 1a is inserted: 

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‘SECTION 1a 

Accounting 

(Articles 241 to 249 of Directive 2006/112/EC) 

Article 54b 

1. 
For  the  application  of  Article 242a  of  Directive  2006/112/EC,  the  term  ’facilitates’ 
means the use of an electronic interface to allow a customer and a supplier selling goods or 
supplying  services  through  the  electronic  interface  to  enter  into  contact  which  results  in  a 
supply of goods or services through that electronic interface to that customer.  

However,  the  term  ’facilitates’  shall  not  cover  a  supply  of  goods  or  services  where  the 
following conditions are met:  

(a) 

(b) 

(c) 

(d) 

the taxable person does not set, either directly or indirectly, the general terms under 
which the supply is made; 

the  taxable  person  is  not,  either  directly  or  indirectly,  involved  in  charging  the 
customer in respect of the payment made; 

the  taxable  person  is  not,  either  directly  or  indirectly,  involved  in  the  ordering  or 
delivery of the goods; 

the taxable person is not, either directly or indirectly, involved in the supply of the 
service.  

For  the  application  of  Article 242a  of  Directive  2006/112/EC,  the  term  ’facilitates’ 

2. 
shall not cover instances where a taxable person only provides any of the following: 

(a) 

(b) 

(c) 

the processing of payments in relation to the supply;  

the listing or advertising of the goods or services; 

the redirecting or transferring of customers to other electronic interfaces where goods 
or services are offered, without any further intervention in the supply. 

Article 54c 

The  taxable  person  referred  to  in  Article 242a  of  Directive  2006/112/EC,  shall  keep 
1. 
the following records in respect of supplies where he is deemed to have received and supplied 
goods  himself  in  accordance  with  Article 14a  of  Directive  2006/112/EC  or  where  he  takes 
part in a supply of electronically supplied services for which he is presumed to be acting in his 
own name in accordance with Article 9a of this Regulation: 

(a) 

(b) 

the records as set out in Article 63c of this Regulation, where the taxable person has 
opted  to  apply  one  of  the  special  schemes  provided  for  Chapter 6  of  Title XII  of 
Directive 2006/112/EC; 

the  records  as  set  out  in  Article 242  of  Directive  2006/112/EC,  where  the  taxable 
person has not opted to apply any of the special schemes provided for in Chapter 6 of 
Title XII of Directive 2006/112/EC. 

The  taxable  person  referred  to  in  Article  242a  of  Directive  2006/112/EC,  shall  keep 

2. 
the following information in respect of supplies other than those referred to in paragraph 1:  

(a) 

the name and address of the supplier whose supplies are facilitated through the use of 
the electronic interface and if available: 

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(i) 

the electronic address or website of the supplier;  

(ii) 

the VAT identification number or national tax number of the supplier;  

(iii) 

the bank account number or number of virtual account of the supplier 

(b) 

(c) 

a description of the goods, their value and if available, the place where the dispatch 
or transport of the goods ends together with the time of supply;  

a  description  of  the  services,  their  value  and  if  available,  information  in  order  to 
establish the place of supply and time of supply.’; 

(5) 

Section 2 of Chapter XI is replaced by the following:  

‘SECTION 2 

Special schemes for taxable persons supplying services to non-taxable persons, making 
distance sales of goods and certain domestic supplies of goods 

(Articles 358 to 369x of Directive 2006/112/EC) 

Subsection 1 

Definitions 

Article 57a 

For the purposes of this Section, the following definitions shall apply:  

(1) 

(2) 

(3) 

(4) 

(5) 

‘non-Union  scheme’  means  the  special  scheme  for  services  supplied  by  taxable 
persons not established within the Community as set out in Section 2 of Chapter 6 of 
Title XII of Directive 2006/112/EC;  

‘Union  scheme’  means  the  special  scheme  for  intra-Community  distance  sales  of 
goods,  for  supplies  of  goods  within  a  Member  State  made  by  electronic  interfaces 
facilitating  those  supplies  and  for  services  supplied  by  taxable  persons  established 
within  the  Community  but  not  in  the  Member  State  of  consumption  as  set  out  in 
Section 3 of Chapter 6 of Title XII of Directive 2006/112/EC;  

‘import scheme’ means the special scheme for distance sales of goods imported from 
third territories or third countries as set out in Section 4 of Chapter 6 of Title XII of 
Directive 2006/112/EC; 

‘special scheme’ means the ‘non-Union scheme’, the ‘Union scheme’ or the ‘import 
scheme’ as the context requires;  

‘taxable  person’  means  a  taxable  person  referred  to  in  Article 359  of  Directive 
2006/112/EC  who  is  permitted  to  use  the  non-Union  scheme,  a  taxable  person 
referred  to  in  Article 369b  of  that  Directive  who  is  permitted  to  use  the  Union 
scheme  or  a  taxable  person  referred  to  in  Article 369m  of  that  Directive  who  is 
permitted to use the import scheme; 

(6) 

‘intermediary’  means  a  person  defined  in  point (2)  of  Article 369l  of  Directive 
2006/112/EC. 

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Subsection 2 

Application of the Union scheme 

Article 57b 

1. 

Where a taxable person using the Union scheme has established his business within 
the Community, the Member State in which his place of business is established shall 
be the Member State of identification.  

Where  a  taxable  person  using  the  Union  scheme  has  established  his  business  outside  the 
Community,  but  has  more  than  one  fixed  establishment  in  the  Community,  he  may  choose 
any  Member  State  in  which  he  has  a  fixed  establishment  as  the  Member  State  of 
identification,  in  accordance  with  the  second  paragraph  of  Article 369a  of  Directive 
2006/112/EC.  

2. 

Where  a  taxable  person  not  established  within  the  Community  uses  the  Union 
scheme for sales of goods, the Member State from which the goods are dispatched or 
transported shall be the Member State of identification. Where there is more than one 
Member State from which goods are dispatched or transported, he may choose any 
Member State from which goods are dispatched or transported as the Member State 
of  identification,  in  accordance  with  the  second  paragraph  of  Article 369a  of 
Directive 2006/112/EC. 

Subsection 3 

Scope of the Union scheme 

Article 57c 

The Union scheme shall not apply to services supplied in a Member State where the taxable 
person has established his business or has a fixed establishment. The supply of those services 
shall be declared to the competent tax authorities of that Member State in the VAT return as 
provided for under Article 250 of Directive 2006/112/EC.  

Subsection 4 

Identification 

Article 57d 

1. 

Where a taxable person informs the Member State of identification that he intends to 
make use of the non-Union or the Union scheme, that special scheme shall apply as 
from the first day of the following calendar quarter.  

However, where the first supply of goods or services to be covered by the non-Union scheme 
or the Union scheme takes place before that date, the special scheme shall apply from the date 
of that first supply, provided the taxable person informs the Member State of identification of 
the commencement of his activities to be covered by the scheme no later than the tenth day of 
the month following that first supply. 

2. 

Where a taxable person or an intermediary acting on his behalf informs the Member 
State of identification that he intends to make use of the import scheme, that special 
scheme  shall  apply  from  the  day  the  taxable  person  or  the  intermediary  has  been 

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allocated  the  individual  VAT  identification  number  for  the  import  scheme  as  laid 
down in paragraphs 1 and 3 of Article 369q of Directive 2006/112/EC. 

Article 57e 

The Member State of identification shall identify the taxable person using the Union scheme 
by means of his VAT identification number as referred to in Articles 214 and 215 of Directive 
2006/112/EC.  

The individual identification number allocated to an intermediary pursuant to paragraph 2 of 
Article 369q  of  Directive  2006/112/EC  shall  enable  him  to  act  as  intermediary  on  behalf  of 
taxable persons making use of the import scheme. However, this number cannot be used by 
the intermediary to declare VAT on taxable transactions. 

Article 57f 

1. 

Where a taxable person using the Union scheme ceases to meet the conditions of the 
definition  laid  down  in  point (2)  of  the  first  paragraph  of  Article 369a  of  Directive 
2006/112/EC, the Member State in which he has been identified shall cease to be the 
Member State of identification.  

However, where that taxable person still fulfils the conditions for using that special scheme, 
he  shall,  in  order  to  continue  using  that  scheme,  indicate  as  the  new  Member  State  of 
identification,  the  Member  State  in  which  he  has  established  his  business  or,  if  he  has  not 
established  his  business  in  the  Community,  a  Member  State  where  he  has  a  fixed 
establishment. Where the taxable person using the Union scheme for the supply of goods is 
not established in the Community, he shall indicate as the new Member State of identification 
a Member State from which he dispatches or transports goods. 

Where  the  Member  State  of  identification  changes  in  accordance  with  the  second 
subparagraph,  that  change  shall  apply  from  the  date  on  which  the  taxable  person  ceases  to 
have a place of business or a fixed establishment in the Member State previously indicated as 
the  Member  State  of  identification  or  from  the  date  on  which  that  taxable  person  ceases  to 
dispatch or transport goods from that Member State. 

2. 

Where  a  taxable  person  using  the  import  scheme  or  an  intermediary  acting  on  his 
behalf ceases to meet the conditions laid down in points (b) to (e) of point (3) of the 
second  paragraph  of  Article 369l  of  Directive  2006/112/EC,  the  Member  State  in 
which the taxable person or his intermediary has been identified shall cease to be the 
Member State of identification.  

However,  where  that  taxable  person  or  his  intermediary  still  fulfils  the  conditions  for  using 
that  special  scheme,  he  shall,  in  order  to  continue  using  that  scheme,  indicate  as  the  new 
Member State of identification, the Member State in which he has established his business or 
if he has not established his business in the Community, a Member State where he has a fixed 
establishment. 

Where  the  Member  State  of  identification  changes  in  accordance  with  the  second 
subparagraph,  that  change  shall  apply  from  the  date  on  which  the  taxable  person  or  his 
intermediary ceases to have a place of business or a fixed establishment in the Member State 
previously indicated as the Member State of identification. 

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Article 57g 

1. 

A taxable person using the non-Union or the Union scheme may cease using those 
special  schemes  regardless  of  whether  he  continues  to  supply  goods  or  services, 
which can be eligible for those special schemes. The taxable person shall inform the 
Member State of identification at least 15 days before the end of the calendar quarter 
prior  to  that  in  which  he  intends  to  cease  using  the  scheme.  Cessation  shall  be 
effective as of the first day of the next calendar quarter.  

VAT obligations relating to supplies of goods or services arising after the date on which the 
cessation became effective shall be discharged directly with the tax authorities of the Member 
State of consumption concerned.  

2. 

1. 

(a) 

(b) 

(c) 

2. 

A taxable person using the import scheme may cease using that scheme regardless of 
whether  he  continues  to  carry  out  distance  sales  of  goods  imported  from  third 
territories  or  third  countries.  The  taxable  person  or  the  intermediary  acting  on  his 
behalf shall inform the Member State of identification at least 15 days before the end 
of the month prior to that in which he intends to cease using the scheme. Cessation 
shall be effective from the first day of the next month and the taxable person shall no 
longer be allowed to use the scheme for supplies carried out from that day. 

Subsection 5 

Reporting obligations 

Article 57h 

A taxable person or an intermediary acting on his behalf shall, no later than the tenth 
day  of  the  next  month,  inform  the  Member  State  of  identification  by  electronic 
means of any of the following:  

the cessation of his activities covered by a special scheme;  

any  changes  to  his  activities  covered  by  a  special  scheme  whereby  he  no  longer 
meets the conditions necessary for using that special scheme;  

any  changes  to  the  information  previously  provided  to  the  Member  State  of 
identification.  

Where  the  Member  State  of  identification  changes  in  accordance  with  Article  57f, 
the taxable person or the intermediary acting on his behalf shall inform both relevant 
Member States of the change no later than the tenth day of the month following the 
change  of  establishment.  He  shall  communicate  to  the  new  Member  State  of 
identification the registration details required when a taxable person makes use of a 
special scheme for the first time. 

Subsection 6 

Exclusion 

Article 58 

1. 

Where a taxable person using one of the special schemes meets one or more of the 
criteria for exclusion laid down in Article 369e or for deletion from the identification 
register laid down in Article 363 or in paragraphs 1 and 3 of Article 369r of Directive 

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2006/112/EC,  the  Member  State  of  identification  shall  exclude  that  taxable  person 
from that scheme.  

Only the Member State of identification can exclude a taxable person from one of the special 
schemes.  

The  Member  State  of  identification  shall  base  its  decision  on  exclusion  or  deletion  on  any 
information available, including information provided by any other Member State.  

2. 

3. 

(a) 

(b) 

4. 

5. 

The exclusion of a taxable person from the non-Union scheme or the Union scheme 
shall  be  effective  from  the  first  day  of  the  calendar  quarter  following  the  day  on 
which  the  decision  on  exclusion  is  sent  by  electronic  means  to  the  taxable  person. 
However,  where  the  exclusion  is  due  to  a  change  of  place  of  business  or  fixed 
establishment or of the place from which dispatch or transport of goods begins, the 
exclusion shall be effective from the date of that change. 

The exclusion of a taxable person from the import scheme shall be effective from the 
first day of the month following the day on which the decision on exclusion is sent 
by electronic means to the taxable person except for following situations: 

where  the  exclusion  is  due  to  a  change  of  his  place  of  business  or  fixed 
establishment,  in  which  case  the  exclusion  shall  be  effective  from  the  date  of  that 
change; 

where the exclusion is  due to  his  persistent  failure to  comply with  the rules of this 
scheme, in which case the exclusion shall be effective from the day following the day 
on which the decision on exclusion is sent by electronic means to the taxable person. 

Except  for  the  situation  covered  by  point  (b),  the  individual  VAT  identification 
number allocated for the use of the import scheme shall remain valid for the period 
of time needed to import the goods that were supplied prior to the date of exclusion, 
which may however not exceed two months as from that date. 

Where an intermediary meets one of the criteria for deletion laid down in paragraph 
2 of Article 369r of Directive 2006/112/EC, the Member State of identification shall 
delete that intermediary from the identification register and shall exclude the taxable 
persons represented by that intermediary from the import scheme. 

Only  the  Member  State  of  identification  can  delete  an  intermediary  from  the  identification 
register.  

The  Member  State  of  identification  shall  base  its  decision  on  deletion  on  any  information 
available, including information provided by any other Member State.  

The deletion of an intermediary from the identification register shall be effective from the first 
day  of  the  month  following  the  day  on  which  the  decision  on  deletion  is  sent  by  electronic 
means  to  the  intermediary  and  the  taxable  persons  he  represents,  except  in  the  following 
situations: 

(a) 

(b) 

where the deletion is due to a change of his place of business or fixed establishment 
in which case the deletion shall be effective as from the date of that change; 

where the deletion of the intermediary is due to his persistent failure to comply with 
the rules of the import scheme in which case the deletion shall be effective as from 
the  day  following  the  day  on  which  the  decision  on  deletion  is  sent  by  electronic 
means to the intermediary and the taxable persons he represents. 

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Article 58a 

A taxable person using a special scheme who has, for a period of two years, made no supplies 
of goods or services covered by that scheme in  any Member State of consumption, shall be 
assumed to have ceased his taxable activities within the meaning of point (b) of Article 363, 
point (b)  of  Article 369e,  point (b)  of  Article 369r(1)  or  point (b)  of  Article 369r(3)  of 
Directive  2006/112/EC  respectively.  This  cessation  shall  not  preclude  him  from  using  a 
special scheme if he recommences his activities covered by any scheme. 

Article 58b 

1. 

Where  a  taxable  person  is  excluded  from  one  of  the  special  schemes  for  persistent 
failure  to  comply  with  the  rules  relating  to  that  scheme,  that  taxable  person  shall 
remain excluded from using any of the special schemes in any Member State for two 
years following the return period during which the taxable person was excluded.  

However,  the  first  subparagraph  shall  not  apply  in  respect  of  the  import  scheme  where  the 
exclusion was due to persistent failure to comply with the rules by the intermediary acting on 
behalf of the taxable person.  

Where  an  intermediary  is  deleted  from  the  identification  register  for  persistent  failure  to 
comply with the rules of the import scheme, he shall not be allowed to act as an intermediary 
for two years following the month during which he was deleted from that register. 

2. 

(a) 

(b) 

(c) 

A taxable person or an intermediary shall be regarded as having persistently failed to 
comply with the rules relating to one of the special schemes, within the meaning of 
point (d)  of  Article 363,  point (d)  of  Article 369e,  point (d)  of  Article 369r(1), 
point (c) of Article 369r(2) or point (d) of Article 369r(3) of Directive 2006/112/EC, 
in at least the following cases:  

where reminders pursuant to Article 60a have been issued to him or the intermediary 
acting  on  his  behalf  by  the  Member  State  of  identification,  for  three  immediately 
preceding  return  periods  and  the  VAT  return  has  not  been  submitted  for  each  and 
every one of these return periods within 10 days after the reminder has been sent;  

where reminders pursuant to Article 63a have been issued to him or the intermediary 
acting  on  his  behalf  by  the  Member  State  of  identification,  for  three  immediately 
preceding return periods and the full amount of VAT declared has not been paid by 
him or the intermediary acting on his behalf for each and every one of these return 
periods within 10 days after the reminder has been sent, except where the remaining 
unpaid amount is less than EUR 100 for each return period;  

where  following  a  request  from  the  Member  State  of  identification  and  one  month 
after  a  subsequent  reminder  by  the  Member  State  of  identification,  he  or  the 
intermediary  acting  on  his  behalf  has  failed  to  make  electronically  available  the 
records referred to in Articles 369, 369k and 369x of Directive 2006/112/EC.  

Article 58c 

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. 

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Subsection 7 

VAT return 

Article 59 

1. 

2. 

3. 

4. 

Any return period within the meaning of Article 364, Article 369f or Article 369s of 
Directive 2006/112/EC shall be a separate return period.  

Where,  in  accordance  with  the  second  subparagraph  of  paragraph  1  of  Article 57d, 
the  non-Union  or  the  Union  scheme  applies  from  the  date  of  the  first  supply,  the 
taxable  person  shall  submit  a  separate  VAT  return  for  the  calendar  quarter  during 
which the first supply took place.  

Where  a  taxable  person  has  been  registered  under  the  non-Union  scheme  and  the 
Union  scheme  during  a  return  period,  he  shall  submit  VAT  returns  and  make  the 
corresponding  payments  to  the  Member  State  of  identification  for  each  scheme  in 
respect of the supplies made and the periods covered by that scheme.  

Where  the  Member  State  of  identification  changes  in  accordance  with  Article 57f 
after  the  first  day  of  the  return  period  in  question,  the  taxable  person  or  the 
intermediary acting on his behalf shall submit VAT returns and make corresponding 
payments to both the former and the new Member State of identification covering the 
supplies made during the respective periods in which the Member States have been 
Member State of identification. 

Article 59a 

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). 

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. 

Article 60 

Article 60a 

The  Member  State  of  identification  shall  remind,  by  electronic  means,  taxable  persons  or 
intermediaries  acting  on  their  behalf  who  have  failed  to  submit  a  VAT  return  under 
Article 364,  Article 369f  or  Article 369s  of  Directive  2006/112/EC,  of  their  obligation  to 
submit such a return. The Member State of identification shall issue the reminder on the tenth 
day following that on which the return should have been submitted, and shall inform the other 
Member States by electronic means that a reminder has been issued.  

Any  subsequent  reminders  and  steps  taken  to  assess  and  collect  the  VAT  shall  be  the 
responsibility of the Member State of consumption concerned.  

Notwithstanding  any  reminders  issued,  and  any  steps  taken,  by  a  Member  State  of 
consumption,  the  taxable  person  or  the  intermediary  acting  on  his  behalf  shall  submit  the 
VAT return to the Member State of identification. 

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Article 61 

Changes  to  the  figures  contained  in  a  VAT  return  relating  to  periods  up  to  and 
1. 
including the last return period in 2020 shall, after its submission, be made only by means of 
amendments to that return and not by adjustments in a subsequent return.  

Changes  to  the  figures  contained  in  a  VAT  return  relating  to  periods  from  the  first  return 
period in 2021 shall, after its submission, be made only by adjustments in a subsequent return. 

2. 
The  amendments  referred  to  in  paragraph 1,  shall  be  submitted  electronically  to  the 
Member State of identification within three years of the date on which the initial return was 
required to be submitted. 

However,  the  rules  of  the  Member  State  of  consumption  on  assessments  and  amendments 
shall remain unaffected. 

Article 61a 

1. 

(a) 

(b) 

(c) 

A taxable person or an intermediary acting on his behalf shall submit his final VAT 
return and any late submissions of previous returns, and the corresponding payments, 
to the Member State which was the Member State of identification at the time of the 
cessation, exclusion or change where:  

he ceases to use one of the special schemes;  

he is excluded from one of the special schemes;  

he changes the Member State of identification in accordance with Article 57f. 

Any  corrections  to  the  final  return  and  previous  returns  arising  after  the  submission  of  the 
final  return  shall  be  discharged  directly  with  the  tax  authorities  of  the  Member  State  of 
consumption concerned. 

2. 

(a) 

(b) 

An intermediary shall submit the final VAT returns in respect of all taxable persons 
on whose behalf he is  acting  and  any late submissions  of previous returns, and the 
corresponding  payments,  to  the  Member  State  which  was  the  Member  State  of 
identification at the time of deletion or change where:  

he is deleted from the identification register;  

he changes the Member State of identification in accordance with Article 57f(2).  

Any  corrections  to  the  final  return  and  previous  returns  arising  after  the  submission  of  the 
final  return,  shall  be  discharged  directly  with  the  tax  authorities  of  the  Member  State  of 
consumption concerned. 

Subsection 7a 

Import scheme – chargeable event 

Article 61b 

For the application of Article 369n of Directive 2006/112/EC, the time when the payment has 
been  accepted  means  the  time  when  the  payment  confirmation,  the  payment  authorisation 
message or a commitment for payment from the customer has been received by or on behalf 
of the taxable person making use of the import scheme or, for the purposes of paragraph 1 of 
Article 14a  of  Directive  2006/112/EC,  by  the  supplier  selling  goods  through  the  electronic 
interface, regardless of when the actual payment of money is made. 

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Subsection 8 

Currency 

Article 61c 

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.  

Subsection 9 

Payments 

Article 62 

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 
Article 367,  Article 369i  or  Article 369v  of  Directive  2006/112/EC  shall  be  specific  to  the 
VAT return submitted pursuant to Article 364, Article 369f or Article 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. 

Article 63 

A Member State of identification which receives a payment in excess of that resulting from 
the  VAT  return  submitted  under  Article 364,  Article 369f  or  Article 369s  of  Directive 
2006/112/EC shall reimburse the overpaid amount directly to the taxable person concerned or 
the intermediary acting on his behalf. 

Where a Member State of identification has received an amount in respect of a VAT return 
subsequently found to be incorrect, and that Member State has already distributed that amount 
to  the  Member  States  of  consumption,  those  Member  States  of  consumption  shall  each 
reimburse their respective part of any overpaid amount directly to the taxable person or to the 
intermediary acting on his behalf.  

However, where overpayments relate to periods up to and including the last return period in 
2018,  the  Member  State  of  identification  shall  reimburse  the  relevant  portion  of  the 
corresponding  part  of  the  amount  retained  in  accordance  with  Article 46(3)  of  Regulation 
(EU)  No 904/2010  and  the  Member  State  of  consumption  shall  reimburse  the  overpayment 
less the amount that shall be reimbursed by the Member State of identification.  

The Member States of consumption shall, by electronic means, inform the Member State of 
identification of the amount of those reimbursements. 

Article 63a 

Where a taxable person or the intermediary acting on his behalf has submitted a VAT return 
under Article 364, Article 369f or Article 369s of Directive 2006/112/EC, but no payment has 
been  made  or  the  payment  is  less  than  that  resulting  from  the  return,  the  Member  State  of 

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identification shall, by electronic means on the tenth day following the latest day on which the 
payment should have been made in accordance with Article 367, Article 369i or Article 369v 
of Directive 2006/112/EC, remind the taxable person or the intermediary acting on his behalf 
of any VAT payment outstanding.  

The  Member  State  of  identification  shall  by  electronic  means  inform  the  Member  States  of 
consumption that the reminder has been sent.  

Any subsequent reminders and steps taken to collect the VAT shall be the responsibility of the 
Member State of consumption concerned. When such subsequent reminders have been issued 
by  a  Member  State  of  consumption,  the  corresponding  VAT  shall  be  paid  to  that  Member 
State.  

The  Member  State  of  consumption  shall,  by  electronic  means,  inform  the  Member  State  of 
identification that a reminder has been issued. 

Article 63b 

Where no VAT return has been submitted, or where the VAT return has been submitted late 
or is incomplete or incorrect, or where the payment of VAT is late, any interest, penalties or 
any other charges shall be calculated and assessed by the Member State of consumption. The 
taxable person or the intermediary acting on his  behalf shall pay such interests, penalties or 
any other charges directly to the Member State of consumption. 

Subsection 10 

Records 

Article 63c 

1. 
In order to be regarded as sufficiently detailed within the meaning of Articles 369 and 
369k  of  Directive  2006/112/EC,  the  records  kept  by  the  taxable  person  shall  contain  the 
following information:  

(a) 

(b) 

(c) 

(d) 

(e) 

(f) 

(g) 

(h) 

(i) 

(j) 

(k) 

the Member State of consumption to which the goods or services are supplied;  

the type of services or the description and quantity of goods supplied; 

the date of the supply of the goods or services;  

the taxable amount indicating the currency used;  

any subsequent increase or reduction of the taxable amount;  

the VAT rate applied;  

the amount of VAT payable indicating the currency used;  

the date and amount of payments received;  

any  payments  on  account  received  before  the  supply  of  the  goods  or  services,  if 
available;  

where an invoice is issued, the information contained on the invoice;  

in  respect  of  services,  the  information  used  to  determine  the  place  where  the 
customer  is  established  or  has  his  permanent  address  or  usually  resides  and,  in 
respect of goods, the information used to determine the place where the dispatch or 
the transport of the goods to the customer begins and ends; 

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(l) 

any  proof  of  possible  returns  of  goods,  including  the  taxable  amount  and  the  VAT 
rate applied.  

2. 
In order to be regarded as sufficiently detailed within the meaning of Article 369x of 
Directive 2006/112/EC, the records kept by the taxable person or the intermediary acting on 
his behalf shall contain the following information:  

(a) 

(b) 

(c) 

(d) 

(e) 

(f) 

(g) 

(h) 

(i) 

(j) 

(k) 

(l) 

the Member State of consumption to which the goods are supplied;  

the description and quantity of goods supplied;  

the date of the supply of goods;  

the taxable amount indicating the currency used;  

any subsequent increase or reduction of the taxable amount;  

the VAT rate applied;  

the amount of VAT payable indicating the currency used;  

the date and amount of payments received;  

any payments on account received before the supply of goods, if available;  

where an invoice is issued, the information contained on the invoice;  

the information used to determine the place where the dispatch or the transport of the 
goods to the customer begins and ends; 

proof  of  possible  returns  of  goods,  including  the  taxable  amount  and  VAT  rate 
applied;  

(m) 

the unique consignment number or unique transaction number. 

The  information  referred  to  in  paragraphs 1  and  2  shall  be  recorded  by  the  taxable 
3. 
person or the intermediary acting on his behalf in such a way that it can be made available by 
electronic means without delay and in respect of each individual good or service supplied. 

Where a taxable person or the intermediary acting on his behalf has been requested to submit, 
by  electronic  means  the  records  referred  to  in  Articles 369,  369k  and  369x  of  Directive 
2006/112/EC and he has failed to submit them within 20 days of the date of the request, the 
Member State of identification shall remind the taxable person or the intermediary acting on 
his  behalf  to  submit  those  records.  The  Member  State  of  identification  shall  by  electronic 
means inform the Member States of consumption that the reminder has been sent.’. 

Article 2 

This Regulation shall enter into force on the twentieth day following that of its publication in 
the Official Journal of the European Union. 

It shall apply from 1 January 2021. 

However, Member States shall allow taxable persons and intermediaries acting on their behalf 
to  submit  the  information  required  under  Article 360,  Article 369c  or  Article 369o  of 
Directive 2006/112/EC for registration under the special schemes as from 1 October 2020.  

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This Regulation shall be binding in its entirety and directly applicable in all Member States. 

Done at Brussels, 

For the Council 
The President 

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