Proposal for a COUNCIL IMPLEMENTING REGULATION amending Implementing Regulation (EU) No 282/2011 as regards information requirements for certain VAT schemes
Date: 2022-12-08
Institutions: Directorate-General for Taxation and Customs Union, European Commission
Subjects: Internet, VAT, carriage of goods, carriage of passengers, distance selling, goods and services, property leasing, provision of services, supply, taxpayer

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   EUROPEAN COMMISSION  Brussels, 8.12.2022  COM(2022) 704 final 2022/0410 (NLE)  Proposal for a COUNCIL IMPLEMENTING REGULATION  amending Implementing Regulation (EU) No 282/2011 as regards information requirements for certain VAT schemes {SEC(2022) 433 final} - {SWD(2022) 393 final} - {SWD(2022) 394 final}  
 
EXPLANATORY MEMORANDUM 

1. 

• 

CONTEXT OF THE PROPOSAL 

Reasons for and objectives of the proposal 

This proposal is part of the package of  legislation on the VAT in the Digital Age initiative, 
together  with  a  proposal  for  a  Council  Directive  on  amending  Directive  2006/112/EC  as 
regards VAT rules for the digital age1, and a proposal for a Council Regulation amending the 
Regulation  (EU) No 904/2010  as regards the VAT administrative cooperation arrangements 
needed for the digital age2.    The context of this initiative is set out comprehensively in the 
explanatory  memorandum  to  the  proposal  for  a  Council  Directive  amending  Directive 
2006/112/EC3. 

This  explanatory  memorandum  describes 
to  Council 
implementing Regulation amending Council Implementing Regulation (EU) No 282/2011 as 
regards information requirements for certain VAT schemes. 

the  necessary  modifications 

This package has three main objectives: 

(1) 

(2) 

(3) 

Modernising  VAT  reporting  obligations4,  by  introducing  Digital  Reporting 
Requirements, which will standardise the information that needs to be submitted by 
taxable persons on each transaction to the tax authorities in an electronic format. At 
the same time it will impose the use of e-invoicing for cross-border transactions; 

Addressing  the  challenges  of  the  platform  economy5,  by  updating  the  VAT  rules 
applicable to the platform economy in order to address the issue of equal treatment, 
clarifying the place of supply rules applicable to these transactions and enhancing the 
role  of  the  platforms  in  the  collection  of  VAT  when  they  facilitate  the  supply  of 
short-term accommodation rental or passenger transport services; and 

Avoiding  the  need  for  multiple  VAT  registrations  in  the  EU  and  improving  the 
functioning  of  the  tool  implemented  to  declare  and  pay  the  VAT  due  on  distance 
sales of goods6, by introducing Single VAT Registration (SVR). That is, improving 
and expanding the existing systems of One-Stop Shop (OSS)/Import One-Stop Shop 
(IOSS)  and  reverse  charge  in  order  to  minimise  the  instances  for  which  a  taxable 
person is required to register in another Member State. 

Elements  of  the  package  require  implementing  measures,  in  particular  those  relating  to  the 
VAT treatment of the platform economy and the single VAT registration. These will ensure 
that  key  elements  are  applied  equally  across  the  Member  States,  giving  legal  certainty  for 
businesses and tax administrations.   

1 
2 
3 

4 

5 
6 

Please include reference when available. 
Please include reference when available 
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). 
VAT  reporting  obligations  refer  to  the  obligation  of  VAT-registered  businesses  to  make  periodic 
declarations of their transactions to the tax authority to allow monitoring the collection of VAT. 
In this respect, the term ‘platform economy’ relates to supplies of services made via a platform. 
https://ec.europa.eu/taxation_customs/business/vat/vat-e-commerce_en 

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• 

Consistency with existing policy provisions in the policy area 

This proposal is part of the package of legislation on the VAT in the digital age initiative. The 
consistency  of  the  package  as  a  whole  is  set  out  comprehensively  in  the  explanatory 
memorandum of the proposal for a Council Directive amending Directive 2006/112/EC. 

• 

Consistency with other Union policies 

The VAT in the Digital Age initiative runs alongside other Commission initiatives relating to 
the Digital Economy, such as the Digital Services Act7, the recent proposal for a Directive to 
improve working conditions in platform work8, and the ongoing work relating to  short-term 
accommodation  rentals9.  The  general  approach  taken  in  these  initiatives  is  to  require 
platforms to be more transparent, including by providing relevant information,  in relation to 
their  users  (e.g.  short-term  accommodation  rental  providers;  or  platform  workers)  and 
facilitate compliance by the users of their service with the relevant regulatory requirements.  

2. 

• 

LEGAL BASIS, SUBSIDIARITY AND PROPORTIONALITY 

Legal basis 

The  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 the Directive. 

• 

Subsidiarity (for non-exclusive competence)  

This proposal is part of the package of legislation on the VAT in the digital age initiative. The 
subsidiarity  of  the  package  as  a  whole  is  set  out  comprehensively  in  the  explanatory 
memorandum of the proposal for a Council Directive amending Directive 2006/112/EC.  

This  proposal  accompanies  that  in  that  it  provides  for  measures  which  ensure  the  VAT 
Directive is implemented effectively. 

• 

Proportionality 

This proposal is part of the package of legislation on the VAT in the digital age initiative. The 
proportionality of the package is set out comprehensively in the explanatory memorandum of 
the proposal for a Council Directive amending Directive 2006/112/EC.  

This  proposal  accompanies  that  in  that  it  provides  for  measures  which  ensure  the  VAT 
Directive is implemented effectively. 

 • 

Choice of the instrument 

A Council Regulation is required to amend Council Regulation (EU) No 282/2011 

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Regulation (EU) … /… of the European Parliament and of the Council on a  Single Market For Digital 
Services (Digital Services Act) and amending Directive 2000/31/EC (Text with EEA relevance) 
The proposed Directive is expected to bring legal certainty on the employment status of people working 
through digital labour platforms, improve their working conditions (including for self-employed people 
subject  to  algorithmic  management)  and  increase  transparency  and  traceability  in  platform  work, 
including in cross-border situations   
See annex for descriptions of relevant current and ongoing initiatives. 

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3. 

• 

RESULTS 
CONSULTATIONS AND IMPACT ASSESSMENTS 

EX-POST 

EVALUATIONS, 

OF 

STAKEHOLDER 

Ex-post evaluations/fitness checks of existing legislation 

A summary of ex-post evaluations and fitness checks of existing legislation is provided in the 
explanatory memorandum of the accompanying proposal to amend the VAT Directive. 

• 

Stakeholder consultations 

Extensive 
memorandum of the proposal to amend the VAT Directive. 

information  on  stakeholder  consultations 

is  provided 

in 

the  explanatory 

• 

Collection and use of expertise 

The Commission used the analysis carried out by Economisti Associati S.r.l., for the “VAT in 
the Digital Age” study (running from October 2020 to January 2022)10. The final report was 
submitted on 1 April 2022 and the study has been published on the Commission's website. 

The study’s aims were to:  

(1) 

evaluate the current situation with regard to the digital reporting requirements, 
the  VAT  treatment  of  the  platform  economy,  the  cases  still  triggering  VAT 
registration  in  a  Member  State  in  which  a  trader  is  not  established,  and  the 
Import One Stop Shop;  

(2) 

assess the impacts of a number of possible policy initiatives in these areas.  

• 

Impact assessment 

The impact assessment for the proposal was considered by the Regulatory Scrutiny Board on 
22 June 2022. The Board gave a positive opinion to the proposal with some recommendations 
that  have  been  taken  on  board.  The  Board’s  opinion  and  recommendations  are  included  in 
Annex  1  to  the  staff  working  document  for  the  impact  assessment  accompanying  this 
proposal.  The  executive 
following  page: 
sheet 
https://ec.europa.eu/info/law/better-regulation/have-your-say/initiatives/13186-VAT-in-the-
digital-age_en.  

is  available  at 

summary 

the 

• 

Regulatory fitness and simplification 

A detailed analysis of the regulatory fitness and simplification is provided in the explanatory 
memorandum of the accompanying proposal to amend the VAT Directive. 

Fundamental rights 

• 

N/A 

4. 

BUDGETARY IMPLICATIONS 

The  budgetary  impacts  are  presented  in  the  explanatory  memorandum  of  the  accompanying 
proposal to amend the VAT Directive. 

10 

VAT in the Digital Age. Final report (vol. I – III). Specific Contract No 07 implementing Framework 
Contract No TAXUD/2019/CC/150. 

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5. 

• 

OTHER ELEMENTS 

Implementation plans and monitoring, evaluation and reporting arrangements 

These elements are presented in the explanatory memorandum of the accompanying proposal 
to amend the VAT Directive. 

• 

N/A 

• 

Explanatory documents (for directives) 

Detailed explanation of the specific provisions of the proposal 

A  definition  of  the  term  ‘facilitates’  is  provided  in  order  to  provide  for  a  degree  of  legal 
certainty concerning the scope of the deemed supplier regime. 

For the effective operation of the deemed supplier regime for passenger transport and short-
term accommodation rental, it is necessary to  clarify how the platform can identify whether 
the deemed supplier regime applies, this being where the underlying supplier does not provide 
the platform with a VAT number. 

In  addition,  it  is  stipulated  that,  in  circumstances  in  which  the  underlying  supplier  is  in 
possession  of  a  VAT  identification  number  but  does  not  charge  VAT  (for  example  because 
they are using the special scheme for small enterprises in a Member State which provides a 
VAT  identification  number  for  such  businesses),  then  that  supplier  should  not  provide  the 
platform with this VAT identification number. 

Further,  it  is  clarified  that  the  platform  should  not  be  held  liable  where  the  information 
provided  by  the  underlying  supplier  is  incomplete  or  erroneous,  and  that  the  platform  can 
consider the customer receiving the underlying supply as a non-taxable person where they do 
not provide a VAT number.   

On  1 July  2021  the  VAT  e-commerce  package  entered  into  application.  As  of  that  date, 
taxable persons carrying out distance sales of goods within the EU or making distance sales of 
imported  goods  into  the  EU  can  opt  to  make  use  of  the  One-Stop  Shop  system  (OSS)  or 
Import  One-Stop  Shop  system  (IOSS).  Alternatively,  they  can  still  identify  for  VAT  in  the 
Member State of arrival of the goods or import goods using the standard importation rules and 
pay VAT at the border.  

Following  the  first  year  of  application,  some  issues  were  identified  that  needed  further 
clarification  and  are  reflected  in  the  proposal  to  modify  the  VAT  Directive.  Further  details 
thereof are included in this proposal.  

In  the  framework  of  Eurofisc,  the  antifraud  experts  mentioned  they  are  facing  serious 
challenges to detect risk on non-payment of VAT and to control the compliance of businesses 
in a timely manner. This is because of the lack of granular data when the information is kept 
and transmitted by the platform acting as deemed supplier, since the information transmitted 
contains aggregated information on all underlying sellers using their platform.  

In  addition,  when  making  reconciliations  of  the  information  on  the  supply  and  the  payment 
related  thereto  based  on  data  available  in  CESOP  (payment  data  refers  to  individual 
payees=sellers), tax authorities need to know the taxable persons that will actually receive the 
payment. This is especially challenging when the deemed supplier rules apply.   

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For  both  reasons  mentioned  above,  transmission  of  the  underlying  supplier’s  identification 
information  from  the  platforms  to  the  tax  authority  of  the  Member  State  of  identification  is 
necessary.  

At the same time a new simplification scheme in the One-Stop Shop will be set up to allow 
for  the  reporting  of  transfers  of  own  goods  to  another  Member  State.  Again,  the  detailed 
provisions are laid down in this proposal.  

Finally, the proposal to modify the VAT Directive will make the use of the IOSS obligatory 
for  marketplaces.  Therefore,  the  current  rules,  laid  down  in  the  Council  Implementing 
Regulation in relation to the consequences of a taxable person no longer qualifying to use the 
scheme, are adapted.    

The  modifications  and  additions  to  Article 57a  complete  the  definitions  that  apply  to  the 
existing  OSS  schemes  (Union  and  non-Union  scheme)  by  including  the  new  simplification 
scheme for transfers of own goods; 

The new paragraph 3 in Article 57d inserts the provision regarding the VAT identification for 
the  special  scheme  for  transfers  of  own  goods  and  as  of  when  the  taxable  person  will  be 
allowed to start applying the scheme;  

The  modification  in  Article 57e  specifies  the  VAT  number  that  the  Member  State  of 
identification shall use to identify the taxable person using the transfers of own goods scheme; 

The additions to Article 57f identify the actions that the Member State of identification should 
take in case the taxable person will be excluded from the transfers of own goods scheme;  

The  additions  to  Article 57g  provide  details  regarding  the  obligations  of  a  taxable  person 
voluntarily wanting to stop using the scheme. When it concerns the use of the transfers of own 
goods scheme, these rules are the same as for the Union and Non-Union schemes. However, 
when  it  concerns  a  deemed  supplier  using  the  IOSS  scheme,  the  Article  removes  the 
possibility  for  this  deemed  supplier  to  voluntarily  de-register,  since  the  use  of  the  IOSS  is 
made obligatory for those traders;  

The  new  paragraph 2a  in  Article 58  provides  new  details  regarding  the  conditions  for 
exclusion in the context of the transfers of own goods scheme; 

The new Article 58aa specifies that the deemed suppliers cannot be excluded from the IOSS 
scheme since this scheme is obligatory for them; 

The additions to Article 58a add references to the new transfers of own goods special scheme 
for the purpose of the relevant situations of cessation of taxable activities; 

The  additions  to  Article  58b  cover  the  consequences  where  a  mandatory  IOSS  user 
persistently fails to comply with the rules relating to that scheme; 

The additions to Article 58c concern the new transfers of own goods special scheme so that in 
case of exclusion from this scheme, a taxable person shall fulfil its related VAT obligations 
directly to the Member State where the goods have been dispatched or transported to; 

The  additions  to  Articles 59  and  59a(2)  detail  specific  rules  pertaining  to  VAT  return 
(periodicity and content) for the transfers of own goods scheme; 

The additions  to  Article 60a which deal  with  electronic reminders,  to  Article 61  which deal 
with  changes  to  the  figures  of  the  VAT  return  and  to  Article  61a  which  relate  to  the 
submission  of  the  final  VAT  return  and  final  VAT  payment  concern  a  reference  to  the 
Member  State  to  which  the  goods  have  been  dispatched  or  transported,  which  is  required 

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because  in  the  transfers  of  own  goods  scheme  there  will  not  be  a  Member  State  of 
consumption, but instead there will be a Member State where the goods arrive; 

The additions to the Article 63c(3) make the reporting of the VAT rate and the VAT amount 
subject  to  relevance,  as  under  the  new  rule,  zero  rated  and  exempt  supplies  also  need  to  be 
reported. The further additional data that needs to be kept by the deemed supplier in respect of 
the Union and non-Union schemes, concern detailed information of the suppliers that use its 
platform  to  supply  goods  and  services,  both  information  they  have  to  keep  and  other 
information  they  need  to  keep  only  if  available.  Finally,  record  keeping  obligations  are 
introduced for taxable persons using the transfers of own goods scheme.    

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2022/0410 (NLE) 

Proposal for a 

COUNCIL IMPLEMENTING REGULATION  

amending Implementing Regulation (EU) No 282/2011 as regards information 
requirements for certain VAT schemes 

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) 

(4) 

For  the  proper  functioning  of  the  deemed  supplier  model,  for  platforms,  portals,  or 
similar means facilitating the supply of short-term accommodation rental or passenger 
transport  services,  as  referred  to  in  Article 28a  of  Directive  2006/112/EC  it  is 
necessary to specify certain elements of the measure. 

It is necessary to define the term ‘facilitates’ to provide taxable persons who facilitate, 
through the use of an electronic interface such as a platform, portal, or similar means, 
the supply of short-term accommodation rental or passenger transport, legal certainty 
as  to  whether  the  deemed  supplier  measure  applies  to  those  taxable  persons.  Certain 
providers, including those that provide listings, should be explicitly excluded from the 
measure  because  they  do  not  enter  into  direct  competition  with  the  traditional,  non-
digital sectors. 

It  is  necessary  to  specify  how  taxable  persons  who  facilitate,  through  the  use  of  an 
electronic interface such as a platform,  portal, or similar means, the supply of short-
term  accommodation  rental  or  passenger  transport,  should  identify  the  status  of  the 
underlying  supplier  of  the  service.  Where  a  VAT  identification  number  is  not 
provided,  those taxable persons should  be deemed to  have received and  supplied the 
services themselves. The taxable person facilitating the supply is not required to carry 
out extensive validation of the VAT identification number supplied by the underlying 
supplier of the service. 

Certain Member States allocate a VAT  identification number to taxable persons who 
do  not  charge  VAT  on  their  supplies,  including  taxable  persons  who  use  the  special 
scheme  for  small  enterprises  as  set  out  in  Title XII,  Chapter 1,  of  Directive 
2006/112/EC.  In  order  that  the  taxable  person  facilitating  the  supply  can  identify 
whether  the  deemed  supplier  model  applies  or  not,  it  is  necessary  to  set  out  that,  in 
those  cases,  the  underlying  supplier  should  not  provide  that  VAT  identification 
number to the taxable persons who facilitate, through the use of an electronic interface 

1 

OJ L 347, 11.12.2006, p. 1. 

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(5) 

(6) 

(7) 

(8) 

(9) 

such as a platform, portal, or similar means, the supply of short-term accommodation 
rental or passenger transport. 

Taxable  persons  who  facilitate,  through  the  use  of  an  electronic  interface  such  as  a 
platform, portal, or similar means, the supply of short-term accommodation rental or 
passenger transport, should not be held responsible for payment of any VAT due when 
acting on information provided by the underlying supplier, if those taxable persons can 
demonstrate  that  they  could  not  reasonably  have  known  that  that  information  was 
incorrect. 

Taxable  persons  who  facilitate,  through  the  use  of  an  electronic  interface  such  as  a 
platform, portal, or similar means, the supply of short-term accommodation rental or 
passenger transport and who are the deemed supplier should be able to easily identify 
the  status  of  the  customer,  that  is  to  say  the  receiver  of  the  underlying  services.  In 
order to facilitate such identification and to reduce the administrative burden on those 
taxable  persons,  those  taxable  persons  should  assume  that  the  customer  is  a  taxable 
person  where  a  VAT  identification  number  is  provided,  and  a  non-taxable  person 
where no VAT identification number is provided. 

A  new  One  Stop  Shop  (OSS)  simplification  scheme  for  taxable  persons  who  are 
transferring  certain  own  goods  cross-border  is  to  be  introduced  in  Directive 
2006/112/EC. In order to implement that specific scheme in the overall framework of 
the  VAT  special  schemes  provided  for  in  Title  XII,  Chapter  6  of  Directive 
2006/112/EC, specific rules pertaining to VAT identification, conditions for exclusion 
from the scheme, VAT returns and record keeping obligations should be provided in 
Council Implementing Regulation (EU) No 282/20112. 

As the new OSS simplification scheme will be comprehensive and encompasses cross-
border movements of goods that are currently covered by call-off stock arrangements, 
those arrangements are to be removed from Directive 2006/112/EC. The implementing 
provisions  pertaining  to  those  specific  arrangements  are  no  longer  required  and 
therefore should be deleted from Implementing Regulation (EU) No 282/2011. 

The  use  of  the  Import  One-Stop-Shop  special  scheme  is  to  be  made  mandatory  for 
electronic interfaces facilitating as deemed supplier certain distance sales of imported 
goods  by  changes  introduced  into  Directive  2006/112/EC.  The  mandatory  nature  of 
that  scheme  affects  the  conditions  for  identification  and  exclusions  for  those  taxable 
persons.  Therefore  these  conditions  should  be  amended  in  Implementing  Regulation 
(EU) No 282/2011.  

(10)  Under Article 242a of Directive 2006/112/EC, taxable persons who facilitate, through 
the  use  of  an  electronic  interface  such  as  a  marketplace,  platform,  portal  or  similar 
means, the supply of goods or services to a non-taxable person within the Community 
in  accordance  with  the  provisions  of  Title V  of  that  Directive  are  obliged  to  keep 
records of those supplies.  However, information is only required in respect of supplies 
of goods or services that are facilitated by the electronic interface and is not required 
in cases where the deemed supplier rule applies. In order to support the fight against 
VAT fraud, such information relating to underlying suppliers should also be included 
in the mandatory set of information to be kept by deemed suppliers who are registered 

2 

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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to  use  the  special  One  Stop  Shop  simplification  schemes.  Those  additional  data 
elements  should  allow  a  comparison  of  information  reported  by  platforms  with 
payment data on cross-border transactions available in the central electronic system of 
payment  information  as  established by, Chapter  V, Section 2, of Council Regulation 
(EU) No 904/20103 and entering into force on 1 January 2024. 

(11)  The elements  of Directive 2006/112/EC  which require amendments to  Implementing 
Regulation  (EU)  No  282/2011  are  to  be  transposed  by  Member  States  into  national 
legislation  by  31  December  2024.  Therefore  it  is  necessary  that  the  amendments  to 
that Regulation are applicable from 1 January 2025.  

(12) 

Implementing  Regulation  (EU)  No  282/2011  should 
accordingly,   

therefore  be  amended 

HAS ADOPTED THIS REGULATION: 

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

(1) 

In Chapter IV, Section 2 the following Articles 9b to 9e are inserted: 

Article 1 

‘Article 9b 

1. 
For  the  application  of  Article 28a  of  Directive  2006/112/EC,  the  term 
‘facilitates’ shall mean the use of an electronic interface to allow a customer and a 
supplier  offering  supplies  of  short-term  accommodation  rental  or  passenger 
transport through the electronic interface to enter into contact, which results in a 
supply of those services through that electronic interface. 

However, a taxable person shall not be considered to facilitate a supply of short-
term  accommodation  rental  or  passenger  transport  where  all  of  the  following 
conditions are met: 

(a) 

(b) 

(c) 

that taxable person does not set, either directly or indirectly, any of the terms 
and conditions under which the supply is made; 

that taxable person is not, either directly or indirectly, involved in authorising 
the charge to the customer in respect of the payments made; 

that taxable person is not, either directly or indirectly, involved in the provision 
of those services. 

2.  Article 28a  of  Directive  2006/112/EC  shall  not  apply  to  a  taxable  person 
who only provides any of the following: 

(a) 

(b) 

the  processing  of  payments 
in  relation 
accommodation rental or passenger transport; 

to 

the  supply  of  short-term 

the  listing  or  advertising  of  short-term  accommodation  rental  or  passenger 
transport; 

3 

Council Regulation (EU) No 904/2010 of 7 October 2010 on administrative cooperation and combating 
fraud in the field of value added tax (OJ L 268, 12.10.2010, p. 1). 

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(c) 

the redirecting or transferring of customers to other electronic interfaces where 
short-term  accommodation  rental  or  passenger  transport  services  are  offered 
for sale, without any further intervention in the supply. 

Article 9c 

Article 28a of Directive 2006/112/EC shall apply where the person providing the  
short-term accommodation rental or passenger transport service does not provide 
the taxable person facilitating the service through the use of an electronic interface 
such  as  a  platform,  portal,  or  similar  means,  with  a  valid  VAT  identification 
number. 

Where  the  person  providing  the  underlying  service  has  a  VAT  identification 
number and falls under any of the categories listed in Article 28a, points (c) to (f), 
of  Directive  2006/112/EC,  that  VAT  identification  number  shall  not  be 
communicated to the taxable person facilitating the service. 

Article 9d 

For the application of Article 28a of Directive 2006/112/EC, where, on the basis 
of information supplied by the person providing the underlying service, a taxable 
person does not act as the deemed supplier, that taxable person shall not be held 
liable for the payment of the VAT due should it be subsequently found that  that 
taxable  person  should  have  been  deemed  to  be  the  supplier,  where  all  of  the 
following conditions are met: 

(a) 

 the taxable person is solely dependent on information provided by the supplier 
of the services; 

(b) 

the information so provided is erroneous; 

(c) 

 the taxable person can prove that  he or she did  not  and could  not  reasonably 
have known that that information was erroneous. 

Article 9e 

Unless  the  taxable  person  has  information  to  the  contrary,  the  taxable  person 
deemed  to  have  received  and  supplied  services  under  Article 28a  of  Directive 
2006/112/EC  shall regard the person  to  whom those services  were supplied as  a 
non-taxable person where that person to whom those services were supplied does 
not provide a VAT identification number.’; 

(2) 

in Article 54a, the following paragraph is added: 

‘3. Section 1A of Chapter X shall cease to apply on 31 December 2025.’; 

(3) 

in Chapter XI, the heading of Section 2 is replaced by the following: 

‘SECTION 2 

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

(Articles 358 to 369xj of Directive 2006/112/EC)’; 

(4) 

Article 57a is amended as follows: 

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(a) 

the following point (3a) is inserted: 

‘(3a)  ‘transfers  of  own  goods  scheme’  means  the  special  scheme  for  the 
transfers of own goods as set out in Title XII, Chapter 6, Section 5, of 
Directive 2006/112/EC;’; 

(b)  points  (4) and (5) are replaced by the following: 

‘(4) ‘special scheme’ means the ‘non-Union scheme’, the ‘Union  scheme’, 
the  ‘import  scheme’  or  the  ‘transfers  of  own  goods  scheme’  as  the 
context requires;’; 

(5) 

‘taxable person’ means any of the following: 

(i) 

(ii) 

a  taxable  person  as  referred  to  in  Article 359  of  Directive 
2006/112/EC who is permitted to use the non-Union scheme; 

a  taxable  person  as  referred  to  in  Article 369b  of  Directive 
2006/112/EC who is permitted to use the Union scheme; 

(iii) 

 a  taxable  person  as  referred  to  in  Article 369m  of  Directive 
2006/112/EC who is permitted to use the import scheme; 

(iv)  a  taxable  person  as  referred  to  in  Article 369xb  of  Directive 
2006/112/EC who is permitted to use the transfers of own goods 
scheme;’; 

(5) 

in Article 57d, the following paragraph 3 is added: 

‘3.  Where a taxable person informs the Member State of identification that  he or 
she intends to make use of the transfers of own goods scheme, that special scheme 
shall apply as from the first day of the following calendar month.  

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

(6) 

in Article 57e, the following paragraph is added: 

‘The Member State of identification shall identify the taxable person using the 
transfers  of  own  goods  scheme  by  means  of  his  or  her  VAT  identification 
number referred to in Articles 214 and 215 of Directive 2006/112/EC.’; 

(7) 

Article 57f is amended as follows: 

(a) 

in paragraph 2, the third subparagraph is replaced by the following: 

‘Notwithstanding  the  second  subparagraph  of  this  paragraph,  where  that 
taxable person is deemed to have received and supplied in accordance with 
Article 14a(1) of Directive 2006/112/EC,  that taxable person shall indicate 
as the new Member State of identification the Member State in  which  that 
taxable person has established his or her business or, if that taxable person 
has not established his or her business in the Community, a Member State 
where that taxable person has a fixed establishment. 

Where  the  Member  State  of  identification  changes  in  accordance  with  the 
second  or  third  subparagraph,  that  change  shall  apply  from  the  date  on 
which the taxable person or his or her intermediary ceases to have a place of 

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business or a fixed establishment in the Member State previously indicated 
as the Member State of identification.’: 

(b) 

the following paragraph 3 is added: 

‘3.  Where  a  taxable  person  using  the  transfers  of  own  goods  scheme 
ceases to  meet the conditions of the definition laid down in  Article 369xa, 
point (2)  of Directive 2006/112/EC, the Member State in which that taxable 
person  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,  that  taxable  person  shall,  in  order  to  continue  using  that 
scheme,  indicate  as  the  new  Member  State  of  identification  the  Member 
State in which that taxable person has established his or her business or, if 
that  taxable  person  has  not  established  his  or  her  business  in  the 
Community,  a  Member  State  where  that  taxable  person  has  a  fixed 
establishment.  Where  the  taxable  person  using  the  transfers  of  own  goods 
scheme  is  not  established  in  the  Community,  that  taxable  person  shall 
indicate  as  the  new  Member  State  of  identification  a  Member  State  from 
which he or she 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.’; 

(8) 

in Article 57g, the following paragraphs 3 and 4 are added: 

‘3.  A taxable person using the import scheme who is deemed to have received 
and  supplied  goods  in  accordance  with  Article 14a(1)  of  Directive  2006/112/EC 
may  only  cease  to  use  that  scheme  if  that  taxable  person  no  longer  carries  out 
distance  sales  of  goods  imported  from  third  territories  or  third  countries.  The 
taxable  person  or  the  intermediary  acting  on  his  or  her  behalf  shall  inform  the 
Member State of identification at least 15 days before the end of the month prior 
to that in which that taxable person intends to cease to use 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. 

4.  A taxable person using the transfers of own goods scheme may cease to use 
that special scheme regardless of whether that taxable person continues to transfer 
goods  which  can  be  eligible  for  that  special  scheme.  The  taxable  person  shall 
inform  the Member State of identification at  least  15 days before the  end of the 
calendar month prior to that in which  that taxable person intends to cease to use 
the  scheme.  Cessation  shall  be  effective  as  of  the  first  day  of  the  next  calendar 
month. VAT obligations relating to transfers of own goods arising after the date 
on which the cessation became effective shall be discharged directly with the tax 
authorities of the Member States which goods have been dispatched or transported 
from and to.’; 

(9) 

Article 58 is amended as follows: 

(a) 

paragraph 1 is replaced by the following: 

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‘1.  Where a taxable person using one of the special schemes meets one or 
more  of  the  criteria  for  exclusion  laid  down  in  Articles 369e  or  369xe  of 
Directive 2006/112/EC,  or for deletion from  the  identification register laid 
down  in  Article 363  or  in  Article 369r(1)  and  (3)  of  that  Directive  ,  the 
Member  State  of  identification  shall  exclude  the  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.’; 

(b) 

the following paragraph 2a is inserted: 

‘2a.  The  exclusion  of  a  taxable  person  from  the  transfers  of  own  goods 
scheme shall be effective from the first day of the calendar month 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.’; 

(10) 

Article 58a is replaced by the following: 

‘Article 58a 

A taxable person using a special scheme who has, for a period of two years, made 
no  supplies  of  goods  or  services  or  no  transfers  of  own  goods  covered  by  that 
scheme  shall  be  assumed  to  have  ceased  his  or  her  taxable  activities  within  the 
meaning  of  Article 363,  point  (b),  Article 369e,  point (b),  Article 369r(1), 
point (b), Article 369r(3), Article 369xe, point (b) of Directive 2006/112/EC. That 
cessation  shall  not  preclude  the  use  of  a  special  scheme  if  that  taxable  person 
recommences his or her activities covered by any scheme provided for in Chapter 
6 of Title XII of that Directive.’; 

(11) 

the following Article 58aa is inserted: 

‘Article 58aa 

For the purposes of the special scheme covered by Title XII, Chapter 6, Section 4, 
of  Directive  2006/112/EC,  Article 58  of  this  Regulation,  with  the  exception  of 
paragraph 3, point (a), thereof, shall not apply to a taxable person who is deemed 
to  have  received  and  supplied  goods  in  accordance  with  Article 14a(1)  of  that 
Directive.’; 

(12) 

Article 58b is amended as follows: 

(a) 

in paragraph 1, the following subparagraphs are added: 

‘For  the  purposes  of  the  special  scheme  covered  by  Title XII,  Chapter 6, 
Section 4, of Directive 2006/112/EC, the first subparagraph  shall not apply 
where the taxable person is deemed to have received and supplied goods in 
accordance  with  Article 14a(1)  of  that  Directive.  However,  where  that 
taxable person is excluded from one of the other special schemes by reason 

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

Where that taxable person persistently fails to comply with the rules of the 
special  scheme  covered  by  Title XII,  Chapter 6,  Section 4,  of  Directive 
2006/112/EC,  that  taxable  person  shall  not  be  excluded  from  that  scheme 
but  shall  be  excluded  from  all  other  special  schemes  for  the  two  years 
following  the  return  period  during  which  he  or  she  was  found  to  be 
persistently failing to meet his or her obligations under that scheme.’; 

(b)  paragraph 2 is replaced by the following: 

‘2.  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  Article 363,  point (d),  Article 369e, 
(c) 
point (d), 
Article 369r(3),  point  (d),  or  Article 369xe,  point  (d)  of  Directive 
2006/112/EC, in the following cases: 

(d),  Article 369r(2),  point 

  Article 369r(1),  point 

(a)  where  reminders  pursuant  to  Article 60a  of  this  Regulation  have  been 
issued  to  the  taxable  person,  or  the  intermediary  acting  on  his  or  her 
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; 

(b)  where  reminders  pursuant  to  Article 63a  of  this  Regulation  have  been 
issued  to  the  taxable  person  or  the  intermediary  acting  on  his  or  her 
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 that taxable person, or the intermediary acting on his or her 
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; 

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

(13) 

Article 58c is replaced by the following: 

‘Article 58c 

A taxable person who has been excluded from the non-Union scheme, the Union 
scheme or the transfers of own goods scheme shall discharge all VAT obligations 
relating to supplies of goods or services, or transfers of own goods, arising after 
the date on which the exclusion became effective directly with the tax authorities 
of the Member State of consumption concerned or the Member State to which the 
goods have been dispatched or transported .’; 

(14) 

Article 59 is amended as follows: 

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(a) 

paragraph 1 is replaced by the following: 

‘1.   Any  return  period  within  the  meaning  of  Articles 364,  369f,  369s  or 
369xf of Directive 2006/112/EC shall be a separate return period.’; 

(b) 

the following paragraph 2a is inserted: 

‘2a.  Where,  in  accordance  with  Article 57d(3),  second  subparagraph,  the 
transfers  of  goods  scheme  applies  from  the  date  of  the  first  transfer,  the 
taxable  person  shall  submit  a  separate  VAT  return  for  the  calendar  month 
during which the first transfer took place.’; 

(c) 

the following paragraph 3a is inserted: 

‘3a.  Where a taxable person has been registered under the transfers of own 
goods scheme during a return period, the taxable person shall submit VAT 
returns to the Member State of identification in respect of the transfers made 
and the periods covered by that scheme.’, 

(d)  paragraph 4 is replaced by the following: 

‘4.  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  or  her  behalf  shall  submit  VAT 
returns  and,  where  applicable,  make  corresponding  payments  to  both  the 
former  and  the  new  Member  State  of  identification  covering  the  supplies 
made during the respective periods in which those Member States have been 
the Member State of identification.’; 

(15) 

Article 59a is replaced by the following: 

‘Article 59a 

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

(16) 

Article 60a is replaced by the following: 

‘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 Articles 364, 369f, 369s or 369xf 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 or the Member 
State to which the goods have been dispatched or transported. 

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Notwithstanding any reminders issued and any steps taken by a Member State of 
consumption  or  a  Member  State  to  which  the  goods  have  been  dispatched  or 
transported, the taxable person or the intermediary acting on his or her behalf shall 
submit the VAT return to the Member State of identification.’; 

(17) 

Article 61 is replaced by the following: 

‘Article 61 

‘1.  Changes to the figures contained in a VAT return relating to periods up to 
and including the second return period in 2021 shall, after the submission of that 
VAT  return,  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 
third return period in 2021 shall, after the date on which the return was required to 
be  submitted  in  accordance  with  Directive  2006/112/EC,  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 or of the Member State to 
which the goods were dispatched or transported, on assessments and amendments 
shall remain unaffected.’; 

(18) 

Article 61a is replaced by the following: 

‘Article 61a 

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

(a) 

ceases to use one of the special schemes; 

(b) 

is excluded from one of the special schemes; 

(c) 

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 or the Member State to which the 
goods were dispatched or transported. 

2. 
In respect of all taxable persons on whose behalf an intermediary is acting, 
that intermediary shall submit the final VAT returns and any late submissions of 
previous returns, and the corresponding payments, where relevant, to the Member 
State  which  was  the  Member  State  of  identification  at  the  time  of  deletion  or 
change where that intermediary: 

(a) 

is deleted from the identification register; 

(b) 

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

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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 or the Member State to which the 
goods were dispatched or transported.’; 

(19) 

Article 63c is amended as follows: 

(a) 

 paragraph 1 is amended as follows: 

(i) 

points (f) and (g) are replaced by the following: 

‘(f) 

the VAT rate applied, where relevant; 

(g) 

the amount of VAT payable indicating the currency used, where 
relevant;’; 

(ii) 

points (k) and (l) are replaced by the following: 

‘(k) 

in  respect  of  services,  the  information  used  to  determine  the 
place  of  supply  of  the  service  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; 

(l) 

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

(iii) 

the following point (m) is added: 

received  and  supplied  goods 

‘(m)  in  respect  of  supplies  where  the  taxable  person  is  deemed  to 
have 
in  accordance  with 
Article 14a of Directive 2006/112/EC, the name, postal address 
and electronic address or website of the supplier whose supplies 
are facilitated through the use of the electronic interface, and, if 
available: 

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

ii)  the  bank  account  number  or  number  of  virtual  account  of  the 
supplier.’; 

(b) 

 paragraph 2 is amended as follows: 

(i) 

point (m) is replaced by the following: 

‘(m)  the  unique  consignment  number  where  that  taxable  person  is 

directly involved in the delivery;’; 

(ii) 

the following point (n) is added: 

‘(n) 

received  and  supplied  goods 

in  respect  of  supplies  where  the  taxable  person  is  deemed  to 
in  accordance  with 
have 
Article 14a of Directive 2006/112/EC, the name, postal address 
and electronic address or website of the supplier whose supplies 
are facilitated through the use of the electronic interface, and, if 
available: 

(i)  the  VAT  identification  number  or  national  tax  number  of  the 
supplier; 

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(ii)  the  bank  account  number  or  number  of  virtual  account  of  the 
supplier.’; 

(c) 

 the following paragraph 2a is inserted: 

‘2a.  In order to be regarded as sufficiently detailed within the meaning of 
Articles 369xk  of  Directive  2006/112/EC,  the  records  kept  by  the  taxable 
person shall contain all of the following information: 

(a) 

as regards the Member State from which the goods have been dispatched 
or transported: 

(i)  the  taxable  person’s  VAT  identification  number  or  tax 
identification number in that Member State, if any;  

(ii)  the  address  from  which    the  goods  were  dispatched  or 
transported;  

(b) 

as regards the Member State to which the goods have been dispatched or 
transported: 

(i)  the  taxable  person’s  VAT  identification  number  or  tax 
identification number in that Member State, if any;  

(ii) the address to which the goods were dispatched or transported;  

(c) 

the  description  and  quantity  of  the  goods  dispatched  or  transported  to 
another Member State; 

(d) 

the date of the transfer of the goods referred to in point (c); 

(e) 

(f) 

the taxable amount indicating the currency used; 

any subsequent increase or reduction of the taxable amount; 

(g)  where a self-invoice is issued, the information contained on the invoice; 

(h) 

in  respect  of  transfers  where  the  taxable  person  is  deemed  to  have 
received and supplied goods in accordance with Article 14a of Directive 
2006/112/EC, the name, postal address and electronic address or website 
of the supplier whose transfer of goods are facilitated through the use of 
the electronic interface, and, if available: 

(i)  the  VAT  identification  number  or  national  tax  number  of  the 
supplier 

(ii)  the  bank  account  number  or  number  of  virtual  account  of  the 
supplier.’; 

(d) 

 paragraph 3 is replaced by the following: 

‘3.  The  information  referred  to  in  paragraphs 1,  2  and  2a  of  this  Article 
shall be recorded by the taxable person or the intermediary acting on his or 
her 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, or 
transferred. Where  that taxable person or the intermediary acting on his  or 
her  behalf  has  been  requested  to  submit,  by  electronic  means,  the  records 
referred to in Articles 369, 369k, 369x and 369xk of Directive 2006/112/EC 
and  they  have  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  their  behalf  to  submit  those  records.  The 

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Member  State  of  identification  shall  by  electronic  means  inform  the 
Member  States  of  consumption  or  the  Member  State  to  which  the  goods 
have been dispatched or transported 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 2025. 

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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