natgillin/translations-raw huggingface dataset:
Når en afgiftspligtig person opbevarer udstedte eller modtagne fakturaer elektronisk, således at der sikres onlineadgang til dataene, og opbevaringsstedet er beliggende i en anden medlemsstat end den, hvor vedkommende er etableret, har de kompetente myndigheder i den afgiftspligtige persons etableringsmedlemsstat ved anvendelsen af dette direktiv ret til elektronisk adgang til, downloading og anvendelse af disse fakturaer inden for de grænser, der er fastsat i etableringsmedlemsstatens forskrifter, og i det omfang de kompetente myndigheder finder det nødvendigt af kontrolhensyn.
Where a taxable person stores invoices which he issues or receives by electronic means guaranteeing on-line access to the data and where the place of storage is in a Member State other than that in which he is established, the competent authorities in the Member State in which he is established shall, for the purposes of this Directive, have the right to access those invoices by electronic means, to download and to use them, within the limits set by the rules of the Member State in which the taxable person is established and in so far as those authorities require for control purposes.
Angivelser
Returns
Enhver afgiftspligtig person skal indgive en momsangivelse, som indeholder alle nødvendige oplysninger til fastsættelse af den forfaldne afgift og de fradrag, der skal foretages, herunder, såfremt det er nødvendigt for fastsættelsen af beregningsgrundlaget, det samlede beløb for de transaktioner, der vedrører denne afgift og disse fradrag, samt beløbet for de transaktioner, der er fritaget for afgift.
Every taxable person shall submit a VAT return setting out all the information needed to calculate the tax that has become chargeable and the deductions to be made including, in so far as is necessary for the establishment of the basis of assessment, the total value of the transactions relating to such tax and deductions and the value of any exempt transactions.
Medlemsstaterne skal tillade og kan kræve, at den i stk. 1 omhandlede momsangivelse fortages elektronisk på betingelser, som de selv fastsætter.
Member States shall allow, and may require, the VAT return referred to in paragraph 1 to be submitted by electronic means, in accordance with conditions which they lay down.
Artikel 251
Article 251
Ud over de oplysninger, der er omhandlet i artikel 250, skal momsangivelsen for en given afgiftsperiode indeholde følgende oplysninger:
In addition to the information referred to in Article 250, the VAT return covering a given tax period shall show the following:
det samlede beløb, uden moms, for de i artikel 138 omhandlede leveringer af varer, for hvilke afgiften er forfaldet i løbet af afgiftsperioden
the total value, exclusive of VAT, of the supplies of goods referred to in Article 138 in respect of which VAT has become chargeable during this tax period;
det samlede beløb, uden moms, for de i artikel 33 og 36 omhandlede leveringer af varer, der er foretaget på en anden medlemsstats område, og for hvilke afgiften er forfaldet i løbet af afgiftsperioden, hvis afgangsstedet for forsendelsen eller transporten af varerne ligger i den medlemsstat, hvor angivelsen skal indgives
the total value, exclusive of VAT, of the supplies of goods referred to in Articles 33 and 36 carried out within the territory of another Member State, in respect of which VAT has become chargeable during this tax period, where the place where dispatch or transport of the goods began is situated in the Member State in which the return must be submitted;
det samlede beløb, uden moms, for erhvervelserne af varer inden for Fællesskabet samt for de hermed sidestillede transaktioner omhandlet i artikel 21 og 22, der har fundet sted i den medlemsstat, hvor angivelsen skal indgives, og for hvilke afgiften er forfaldet i løbet af afgiftsperioden
the total value, exclusive of VAT, of the intra-Community acquisitions of goods, or transactions treated as such, pursuant to Articles 21 or 22, made in the Member State in which the return must be submitted and in respect of which VAT has become chargeable during this tax period;
det samlede beløb, uden moms, for de i artikel 33 og 36 omhandlede leveringer af varer, der er foretaget i den medlemsstat, hvor angivelsen skal indgives, og for hvilke afgiften er forfaldet i løbet af afgiftsperioden, hvis afgangsstedet for forsendelsen eller transporten af varerne ligger på en anden medlemsstats område
the total value, exclusive of VAT, of the supplies of goods referred to in Articles 33 and 36 carried out in the Member State in which the return must be submitted and in respect of which VAT has become chargeable during this tax period, where the place where dispatch or transport of the goods began is situated within the territory of another Member State;
det samlede beløb, uden moms, for leveringer af varer, der er foretaget i den medlemsstat, hvor angivelsen skal indgives, for hvilke den afgiftspligtige person er udpeget som betalingspligtig for momsen i overensstemmelse med artikel 197, og for hvilke afgiften er forfaldet i løbet af afgiftsperioden.
the total value, exclusive of VAT, of the supplies of goods carried out in the Member State in which the return must be submitted and in respect of which the taxable person has been designated, in accordance with Article 197, as liable for payment of VAT and in respect of which VAT has become chargeable during this tax period.
Artikel 252
Article 252
Momsangivelsen skal indgives inden for en af medlemsstaterne nærmere fastsat frist.
The VAT return shall be submitted by a deadline to be determined by Member States.
Denne frist må højst være på to måneder regnet fra udløbet af hver afgiftsperiode.
That deadline may not be more than two months after the end of each tax period.
Medlemsstaterne fastsætter afgiftsperioden til en, to eller tre måneder.
The tax period shall be set by each Member State at one month, two months or three months.
Medlemsstaterne kan dog fastsætte andre perioder, der imidlertid ikke må overstige et år.
Member States may, however, set different tax periods provided that those periods do not exceed one year.
Artikel 253
Article 253
Sverige kan anvende en forenklet procedure for små og mellemstore virksomheder, hvor afgiftspligtige personer, der kun foretager indenlandske afgiftspligtige transaktioner, indgiver momsangivelsen tre måneder efter skatteårets ophør.
Sweden may apply a simplified procedure for small and medium-sized enterprises, whereby taxable persons carrying out only transactions taxable at national level may submit VAT returns three months after the end of the annual direct tax period.
Artikel 254
Article 254
For leveringer af nye transportmidler, der foretages på de i artikel 138, stk. 2, litra a), omhandlede betingelser af en momsregistreret afgiftspligtig person til en ikke–momsregistreret kunde eller af en afgiftspligtig person som omhandlet i artikel 9, stk. 2, træffer medlemsstaterne de nødvendige foranstaltninger for at sikre, at sælgeren meddeler alle de oplysninger, der er nødvendige for momsens anvendelse og myndighedernes kontrol hermed.
In the case of supplies of new means of transport carried out in accordance with the conditions specified in Article 138(2)(a) by a taxable person identified for VAT purposes for a customer not identified for VAT purposes, or by a taxable person as defined in Article 9(2), Member States shall take the measures necessary to ensure that the vendor communicates all the information needed for VAT to be applied and its application checked by the tax authorities.
Artikel 255
Article 255
Når medlemsstaterne i forbindelse med investeringsguld udpeger kunden som betalingspligtig for momsen i henhold til artikel 198, stk. 1, eller hvis de, for så vidt angår guld som råmetal eller som halvforarbejdede produkter eller investeringsguld som defineret i artikel 344, stk. 1, anvender den i artikel 198, stk. 2, omhandlede mulighed for at udpege kunden som betalingspligtig for momsen, træffer de de nødvendige foranstaltninger for at sikre, at denne person opfylder de i dette kapitel omhandlede forpligtelser med hensyn til momsangivelse.
Where Member States designate the customer of investment gold as the person liable for payment of VAT pursuant to Article 198(1) or if, in the case of gold material, semi-manufactured products or investment gold as defined in Article 344(1), they exercise the option provided for in Article 198(2) of designating the customer as the person liable for payment of VAT, they shall take the measures necessary to ensure that he complies with the obligations relating to submission of a VAT return set out in this Chapter.
Artikel 256
Article 256
Medlemsstaterne træffer de nødvendige foranstaltninger for at sikre, at personer, som i henhold til artikel 194-197 og artikel 204 betragtes som betalingspligtige for momsen i stedet for en afgiftspligtig person, der ikke er etableret på deres område, opfylder de i dette kapitel omhandlede forpligtelser med hensyn til momsangivelse.
Member States shall take the measures necessary to ensure that persons who are regarded as liable for payment of VAT in the stead of a taxable person not established within their territory, in accordance with Articles 194 to 197 and Article 204, comply with the obligations relating to submission of a VAT return, as laid down in this Chapter.
Medlemsstaterne træffer de nødvendige foranstaltninger for at sikre, at ikke–afgiftspligtige juridiske personer, der er betalingspligtige for momsen i forbindelse med erhvervelse af varer inden for Fællesskabet som omhandlet i artikel 2, stk. 1, litra b), nr. i), opfylder de i dette kapitel omhandlede forpligtelser med hensyn til momsangivelse.
Member States shall take the measures necessary to ensure that non-taxable legal persons who are liable for payment of VAT due in respect of intra-Community acquisitions of goods, as referred to in Article 2(1)(b)(i), comply with the obligations relating to submission of a VAT return, as laid down in this Chapter.
Artikel 258
Article 258
Medlemsstaterne fastsætter de nærmere bestemmelser for angivelsen for så vidt angår erhvervelser af nye transportmidler inden for Fællesskabet som omhandlet i artikel 2, stk. 1, litra b), nr. ii), samt for så vidt angår erhvervelser af punktafgiftspligtige varer inden for Fællesskabet som omhandlet i artikel 2, stk. 1, litra b), nr. iii).
Member States shall lay down detailed rules for the submission of VAT returns in respect of intra-Community acquisitions of new means of transport, as referred to in Article 2(1)(b)(ii), and intra-Community acquisitions of products subject to excise duty, as referred to in Article 2(1)(b)(iii).
Artikel 259
Article 259
Medlemsstaterne kan kræve, at personer, der foretager erhvervelser af nye transportmidler inden for Fællesskabet som omhandlet i artikel 2, stk. 1, litra b), nr. ii), ved indgivelsen af momsangivelsen giver alle de oplysninger, der er nødvendige for momsens anvendelse og myndighedernes kontrol hermed.
Member States may require persons who make intra-Community acquisitions of new means of transport as referred to in Article 2(1)(b)(ii), to provide, when submitting the VAT return, all the information needed for VAT to be applied and its application checked by the tax authorities.
Artikel 260
Article 260
Medlemsstaterne fastsætter de nærmere bestemmelser vedrørende angivelsen i forbindelse med indførsel af varer.
Member States shall lay down detailed rules for the submission of VAT returns in respect of the importation of goods.
Artikel 261
Article 261
Medlemsstaterne kan kræve, at den afgiftspligtige person indgiver en angivelse indeholdende alle de i artikel 250 og 251 omhandlede oplysninger vedrørende samtlige transaktioner foretaget i det foregående år.
Member States may require the taxable person to submit a return showing all the particulars specified in Articles 250 and 251 in respect of all transactions carried out in the preceding year.
Denne angivelse skal ligeledes indeholde alle nødvendige oplysninger til brug for eventuelle reguleringer.
That return shall provide all the information necessary for any adjustments.
Medlemsstaterne skal tillade og kan kræve, at den i stk. 1 omhandlede angivelse foretages elektronisk på betingelser, som de selv fastsætter.
Member States shall allow, and may require, the return referred to in paragraph 1 to be submitted by electronic means, in accordance with conditions which they lay down.
Oversigter
Recapitulative statements
Enhver momsregistreret afgiftspligtig person skal indsende en oversigt over de momsregistrerede erhververe, som vedkommende har leveret varer til på de i artikel 138, stk. 1, og stk. 2, litra c), fastsatte betingelser samt over de momsregistrerede personer, som han har leveret varer til efter selv at have fået varerne leveret ved erhvervelse inden for Fællesskabet som omhandlet i artikel 42.
Every taxable person identified for VAT purposes shall submit a recapitulative statement of the acquirers identified for VAT purposes to whom he has supplied goods in accordance with the conditions specified in Article 138(1) and (2)(c), and of the persons identified for VAT purposes to whom he has supplied goods which were supplied to him by way of intra-Community acquisitions referred to in Article 42.
Artikel 263
Article 263
Der udarbejdes en oversigt for hvert kalenderkvartal inden for en frist og efter procedurer, der fastlægges af medlemsstaterne.
The recapitulative statement shall be drawn up for each calendar quarter within a period and in accordance with procedures to be determined by the Member States.
Medlemsstaterne kan dog bestemme, at oversigterne indgives på månedsbasis.
Member States may, however, provide that recapitulative statements are to be submitted on a monthly basis.
Medlemsstaterne skal tillade og kan kræve, at de i stk. 1 omhandlede oversigter indgives elektronisk på betingelser, som de selv fastsætter.
Member States shall allow, and may require, the recapitulative statements referred to in paragraph 1 to be submitted by electronic means, in accordance with conditions which they lay down.
Artikel 264
Article 264
Oversigten skal indeholde følgende oplysninger:
The recapitulative statement shall set out the following information:
den afgiftspligtige persons momsregistreringsnummer i den medlemsstat, hvor oversigten skal indgives, og hvorunder han har foretaget leveringer af varer på de i artikel 138, stk. 1, fastsatte betingelser
the VAT identification number of the taxable person in the Member State in which the recapitulative statement must be submitted and under which he has carried out the supply of goods in accordance with the conditions specified in Article 138(1);
erhververens momsregistreringsnummer i en anden medlemsstat end den, hvor oversigten skal indgives, og hvorunder han har fået varerne leveret
the VAT identification number of the person acquiring the goods in a Member State other than that in which the recapitulative statement must be submitted and under which the goods were supplied to him;
den afgiftspligtige persons momsregistreringsnummer i den medlemsstat, hvor oversigten skal indgives, og hvorunder han har foretaget en overførsel til en anden medlemsstat som omhandlet i artikel 138, stk. 2, litra c), samt det nummer, hvorunder han er registreret i den medlemsstat, hvor forsendelsen eller transporten afsluttes
the VAT identification number of the taxable person in the Member State in which the recapitulative statement must be submitted and under which he has carried out a transfer to another Member State, as referred to in Article 138(2)(c), and the number by means of which he is identified in the Member State in which the dispatch or transport ended;
for hver enkelt erhverver det samlede beløb for de leveringer af varer, der er foretaget af den afgiftspligtige person
for each person who acquired goods, the total value of the supplies of goods carried out by the taxable person;
for de i artikel 138, stk. 2, litra c), omhandlede leveringer af varer bestående af overførsel til en anden medlemsstat det samlede beløb for disse leveringer fastsat i overensstemmelse med artikel 76
in respect of supplies of goods consisting in transfers to another Member State, as referred to in Article 138(2)(c), the total value of the supplies, determined in accordance with Article 76;
beløbet for de reguleringer, der foretages i henhold til artikel 90.
the amounts of adjustments made pursuant to Article 90.
Det i stk. 1, litra d), omhandlede beløb angives for det kalenderkvartal, i hvilket afgiften er forfaldet.
The value referred to in point (d) of paragraph 1 shall be declared for the calendar quarter during which VAT became chargeable.
Det i stk. 1, litra f), omhandlede beløb angives for det kalenderkvartal, i hvilket reguleringen meddeles erhververen.
The amounts referred to in point (f) of paragraph 1 shall be declared for the calendar quarter during which the person acquiring the goods was notified of the adjustment.
Artikel 265
Article 265
I tilfælde af erhvervelser af varer inden for Fællesskabet som omhandlet i artikel 43 skal den afgiftspligtige person, der er momsregistreret i den medlemsstat, som har tildelt ham det momsregistreringsnummer, hvorunder han har erhvervet varerne, på oversigten tydeligt angive følgende oplysninger:
In the case of intra-Community acquisitions of goods, as referred to in Article 42, the taxable person identified for VAT purposes in the Member State which issued him with the VAT identification number under which he made such acquisitions shall set the following information out clearly on the recapitulative statement:
hans momsregistreringsnummer i denne medlemsstat, og hvorunder erhvervelsen og den efterfølgende levering af varer er foretaget
his VAT identification number in that Member State and under which he made the acquisition and subsequent supply of goods;
momsregistreringsnummeret for modtageren af den efterfølgende levering fra den afgiftspligtige person i den medlemsstat, hvor forsendelsen eller transporten afsluttes
the VAT identification number, in the Member State in which dispatch or transport of the goods ended, of the person to whom the subsequent supply was made by the taxable person;
for hver enkelt af disse modtagere det samlede beløb uden moms af de leveringer, som den afgiftspligtige person har foretaget i den medlemsstat, hvor forsendelsen eller transporten af varerne afsluttes.
for each person to whom the subsequent supply was made, the total value, exclusive of VAT, of the supplies made by the taxable person in the Member State in which dispatch or transport of the goods ended.
Det i stk. 1, litra c), omhandlede beløb angives for det kalenderkvartal, i hvilket afgiften er forfaldet.
The value referred to in point (c) of paragraph 1 shall be declared for the calendar quarter during which VAT became chargeable.
Artikel 266
Article 266
Uanset artikel 264 og 265 kan medlemsstaterne bestemme, at oversigterne skal indeholde flere oplysninger.
By way of derogation from Articles 264 and 265, Member States may provide that additional information is to be given in recapitulative statements.
Artikel 267
Article 267
Medlemsstaterne træffer de nødvendige foranstaltninger for at sikre, at personer, som i henhold til artikel 194 og 204 betragtes som betalingspligtige for momsen i stedet for en afgiftspligtig person, der ikke er etableret på deres område, opfylder den i dette kapitel omhandlede forpligtelse til at indgive oversigter.
Member States shall take the measures necessary to ensure that those persons who, in accordance with Articles 194 and 204, are regarded as liable for payment of VAT, in the stead of a taxable person who is not established in their territory, comply with the obligation to submit a recapitulative statement as provided for in this Chapter.
Artikel 268
Article 268
Medlemsstaterne kan kræve, at afgiftspligtige personer, der på deres område foretager erhvervelser af varer inden for Fællesskabet samt hermed sidestillede transaktioner omhandlet i artikel 21 og 22, indgiver angivelser med detaljerede oplysninger om disse erhvervelser, idet sådanne angivelser dog ikke kan kræves for perioder på under en måned.
Member States may require that taxable persons who, in their territory, make intra-Community acquisitions of goods, or transactions treated as such, pursuant to Articles 21 or 22, submit statements giving details of such acquisitions, provided, however, that such statements are not required in respect of a period of less than one month.
Artikel 269
Article 269
Rådet, der træffer afgørelse med enstemmighed på forslag af Kommissionen, kan give en medlemsstat tilladelse til at indføre de i artikel 270 og 271 omhandlede særlige foranstaltninger for at forenkle den forpligtelse til at indgive oversigter, der er omhandlet i dette kapitel.
Acting unanimously on a proposal from the Commission, the Council may authorise any Member State to introduce the special measures provided for in Articles 270 and 271 to simplify the obligation, laid down in this Chapter, to submit a recapitulative statement.
Disse foranstaltninger må ikke anfægte kontrollen med transaktioner inden for Fællesskabet.
Such measures may not jeopardise the proper monitoring of intra-Community transactions.
Artikel 270
Article 270
I medfør af den i artikel 269 omhandlede tilladelse kan medlemsstaterne tillade, at afgiftspligtige personer indgiver en årlig oversigt over momsregistreringsnumrene for de kunder i andre medlemsstater, som de har leveret varer til på de i artikel 138, stk. 1 og stk. 2, litra c), fastsatte betingelser, når den afgiftspligtige person opfylder følgende tre betingelser:
By virtue of the authorisation referred to in Article 269, Member States may permit taxable persons to submit annual recapitulative statements indicating the VAT identification numbers, in another Member State, of the persons to whom those taxable persons have supplied goods in accordance with the conditions specified in Article 138(1) and (2)(c), where the taxable persons meet the following three conditions:
den samlede årlige værdi uden moms af hans leveringer af varer og ydelser må ikke overstige den årlige omsætning, der tjener som reference for den i artikel 282-292 omhandlede fritagelse for små virksomheder, med mere end 35000 EUR eller et hertil svarende beløb i national valuta
the total annual value, exclusive of VAT, of their supplies of goods and services does not exceed by more than EUR 35000, or the equivalent in national currency, the amount of the annual turnover which is used as a reference for application of the exemption for small enterprises provided for in Articles 282 to 292;
den samlede årlige værdi uden moms af de leveringer af varer, som han foretager på betingelserne i artikel 138, må ikke overstige 15000 EUR eller et hertil svarende beløb i national valuta
the total annual value, exclusive of VAT, of supplies of goods carried out by them in accordance with the conditions specified in Article 138 does not exceed EUR 15000 or the equivalent in national currency;
leveringer af varer, som han foretager på betingelserne i artikel 138, må ikke omfatte nye transportmidler.
none of the supplies of goods carried out by them in accordance with the conditions specified in Article 138 is a supply of new means of transport.
Artikel 271
Article 271
I medfør af den i artikel 269 omhandlede tilladelse kan de medlemsstater, der fastsætter varigheden af den afgiftsperiode, for hvilken en afgiftspligtig person skal indgive den i artikel 250 omhandlede momsangivelse, til over tre måneder, tillade, at denne afgiftspligtige person indgiver oversigten for samme periode, når den afgiftspligtige person opfylder følgende tre betingelser:
By virtue of the authorisation referred to in Article 269, Member States which set at over three months the tax period in respect of which taxable persons must submit the VAT return provided for in Article 250 may permit such persons to submit recapitulative statements in respect of the same period where those taxable persons meet the following three conditions:
den samlede årlige værdi uden moms af hans leveringer af varer og ydelser må ikke overstige 200000 EUR eller et hertil svarende beløb i national valuta
the total annual value, exclusive of VAT, of their supplies of goods and services does not exceed EUR 200000 or the equivalent in national currency;