natgillin/translations-raw huggingface dataset:
Løbende leverancer af varer, der strækker sig over mere end en kalendermåned, og som på de i artikel 138 fastsatte betingelser forsendes eller transporteres til en anden medlemsstat end den, hvor forsendelsen eller transporten af de pågældende varer påbegyndes, og leveres uden moms eller overføres uden moms til en anden medlemsstat af en afgiftspligtig person til brug for hans virksomhed, anses for at finde sted ved udgangen af hver kalendermåned, så længe leverancerne ikke er afsluttet.
Continuous supplies of goods over a period of more than one calendar month which are dispatched or transported to a Member State other than that in which the dispatch or transport of those goods begins and which are supplied VAT-exempt or which are transferred VAT-exempt to another Member State by a taxable person for the purposes of his business, in accordance with the conditions laid down in Article 138, shall be regarded as being completed on expiry of each calendar month until such time as the supply comes to an end.
De ydelser, for hvilke kunden er afgiftspligtig i medfør af artikel 196, som er blevet leveret løbende i en periode på over et år, og for hvilke der inden for samme periode ikke er foretaget afregning eller ydet betaling, anses for at finde sted ved udgangen af hvert kalenderår, så længe leverancerne af de pågældende ydelser ikke er afsluttet.
Supplies of services for which VAT is payable by the customer pursuant to Article 196, which are supplied continuously over a period of more than one year and which do not give rise to statements of account or payments during that period, shall be regarded as being completed on expiry of each calendar year until such time as the supply of services comes to an end.
Medlemsstaterne kan bestemme, at løbende leverancer af varer eller ydelser, der gennemføres i løbet af en vis periode, i visse tilfælde, bortset fra de i første og andet afsnit omhandlede tilfælde, anses for at finde sted mindst én gang om året.«
Member States may provide that, in certain cases other than those referred to in the first and second subparagraphs, the continuous supply of goods or services over a period of time is to be regarded as being completed at least at intervals of one year.’;
artikel 66, stk. 1, litra c), og stk. 2, affattes således:
in Article 66, first paragraph, point (c), and the second paragraph are replaced by the following:
såfremt der ikke udstedes faktura, eller såfremt denne udstedes for sent, inden for en specificeret frist, som senest er ved udløbet af den frist for udstedelse af fakturaer, der er pålagt af medlemsstaterne i medfør af artikel 222, eller såfremt en sådan frist ikke er pålagt af medlemsstaten, inden for en specificeret frist fra datoen for afgiftspligten.
where an invoice is not issued, or is issued late, within a specified time no later than on expiry of the time-limit for issue of invoices imposed by Member States pursuant to the second paragraph of Article 222 or where no such time-limit has been imposed by the Member State, within a specified period from the date of the chargeable event.
Undtagelsesbestemmelsen i stk. 1 finder dog ikke anvendelse på leveringer af ydelser, for hvilke kunden er momspligtig i medfør af artikel 196, og på leveringer eller overførsler af varer som omhandlet i artikel 67.«
The derogation provided for in the first paragraph shall not, however, apply to supplies of services in respect of which VAT is payable by the customer pursuant to Article 196 and to supplies or transfers of goods referred to in Article 67.’;
artikel 67 affattes således:
Article 67 is replaced by the following:
»Artikel 67
‘Article 67
Når varer, der forsendes eller transporteres til en anden medlemsstat end den, hvor forsendelsen eller transporten af varerne påbegyndes, leveres uden moms på de i artikel 138 fastsatte betingelser, eller når varer på samme betingelser overføres uden moms til en anden medlemsstat af en afgiftspligtig person til brug for hans virksomhed, forfalder momsen ved udstedelsen af fakturaen, eller, hvis der ikke er udstedt en faktura inden denne dato, ved udløbet af den i artikel 222, stk. 1, omhandlede frist.
Where, in accordance with the conditions laid down in Article 138, goods dispatched or transported to a Member State other than that in which dispatch or transport of the goods begins are supplied VAT-exempt or where goods are transferred VAT-exempt to another Member State by a taxable person for the purposes of his business, VAT shall become chargeable on issue of the invoice, or on expiry of the time limit referred to in the first paragraph of Article 222 if no invoice has been issued by that time.
Artikel 64, stk. 1, artikel 64, stk. 2, tredje afsnit, og artikel 65 finder ikke anvendelse på de leveringer og overførsler, der er omhandlet i stk. 1.«
Article 64(1), the third subparagraph of Article 64(2) and Article 65 shall not apply with respect to the supplies and transfers of goods referred to in the first paragraph.’;
artikel 69 affattes således:
Article 69 is replaced by the following:
Ved erhvervelse af varer inden for Fællesskabet forfalder momsen ved udstedelsen af fakturaen, eller, hvis der ikke er udstedt en faktura inden denne dato, ved udløbet af den i artikel 222, stk. 1, omhandlede frist.«
In the case of the intra-Community acquisition of goods, VAT shall become chargeable on issue of the invoice, or on expiry of the time limit referred to in the first paragraph of Article 222 if no invoice has been issued by that time.’;
artikel 91, stk. 2, andet afsnit, affattes således:
in Article 91(2), the second subparagraph is replaced by the following:
»Medlemsstaterne accepterer, at den seneste valutakurs, som Den Europæiske Centralbank har offentliggjort på det tidspunkt, hvor afgiften forfalder, benyttes i stedet herfor.
‘Member States shall accept instead the use of the latest exchange rate published by the European Central Bank at the time the tax becomes chargeable.
Omregningen mellem andre valutaer end euroen skal foretages ved hjælp af eurokursen for hver valuta.
Conversion between currencies other than the euro shall be made by using the euro exchange rate of each currency.
Medlemsstaterne kan kræve at blive underrettet om, at den afgiftspligtige person vælger denne mulighed.
Member States may require that they be notified of the exercise of this option by the taxable person.
Medlemsstaterne kan dog for visse af de i første afsnit omhandlede transaktioner eller for visse kategorier af afgiftspligtige personer anvende den omregningskurs, der er fastsat efter gældende fællesskabsbestemmelser for beregning af toldværdien.«
However, for some of the transactions referred to in the first subparagraph or for certain categories of taxable persons, Member States may use the exchange rate determined in accordance with the Community provisions in force governing the calculation of the value for customs purposes.’;
følgende artikel indsættes:
the following Article is inserted:
»Artikel 167a
‘Article 167a
Medlemsstaterne kan indføre en valgfri ordning, hvorefter fradragsretten for en afgiftspligtig person, hvis moms udelukkende forfalder i henhold til artikel 66, litra b), udskydes, indtil der er betalt moms til hans leverandør på de varer eller ydelser, som den afgiftspligtige person har fået leveret.
Member States may provide within an optional scheme that the right of deduction of a taxable person whose VAT solely becomes chargeable in accordance with Article 66(b) be postponed until the VAT on the goods or services supplied to him has been paid to his supplier.
Medlemsstater, der anvender den valgfri ordning, der er nævnt i stk. 1, fastsætter en tærskel for afgiftspligtige personer, der gør brug af ordningen på deres område, baseret på den afgiftspligtige persons årsomsætning beregnet i overensstemmelse med artikel 288.
Member States which apply the optional scheme referred to in the first paragraph shall set a threshold for taxable persons using the scheme within their territory, based on the annual turnover of the taxable person calculated in accordance with Article 288.
Denne tærskel kan højst være på 500000 EUR eller et tilsvarende beløb i national valuta.
That threshold may not be higher than EUR 500000 or the equivalent in national currency.
Medlemsstaterne kan hæve denne tærskel indtil 2000000 EUR eller et tilsvarende beløb i national valuta efter høring af Momsudvalget.
Member States may increase that threshold up to EUR 2000000 or the equivalent in national currency after consulting the VAT Committee.
En sådan høring af Momsudvalget er imidlertid ikke påkrævet for medlemsstater, der pr. 31. december 2012 anvendte en tærskel på over 500000 EUR eller et tilsvarende beløb i national valuta.
However, such consultation of the VAT Committee shall not be required for Member States which applied a threshold higher than EUR 500000 or the equivalent in national currency on 31 December 2012.
Medlemsstaterne underretter Momsudvalget om de nationale lovgivningsmæssige foranstaltninger, der træffes i medfør af bestemmelserne i stk. 1.«
Member States shall inform the VAT Committee of national legislative measures adopted pursuant to the first paragraph.’;
artikel 178 ændres således:
Article 178 is amended as follows:
for det i artikel 168, litra a), omhandlede fradrag — for så vidt angår levering af varer og ydelser — være i besiddelse af en faktura, der er udfærdiget i overensstemmelse med afsnit XI, kapitel 3, afdeling 3-6«
for the purposes of deductions pursuant to Article 168(a), in respect of the supply of goods or services, he must hold an invoice drawn up in accordance with Sections 3 to 6 of Chapter 3 of Title XI;’;
for det i artikel 168, litra c), omhandlede fradrag — for så vidt angår erhvervelse af varer inden for Fællesskabet — i den i artikel 250 omhandlede momsangivelse have anført alle nødvendige oplysninger til fastsættelse af den moms, som han skal betale for sine erhvervelser af varer, samt være i besiddelse af en faktura, der er udfærdiget i overensstemmelse med afsnit XI, kapitel 3, afdeling 3-5«
for the purposes of deductions pursuant to Article 168(c), in respect of the intra-Community acquisition of goods, he must set out in the VAT return provided for in Article 250 all the information needed for the amount of VAT due on his intra-Community acquisitions of goods to be calculated and he must hold an invoice drawn up in accordance with Sections 3 to 5 of Chapter 3 of Title XI;’;
artikel 181 affattes således:
Article 181 is replaced by the following:
Medlemsstaterne kan give en afgiftspligtig person, der ikke er i besiddelse af en faktura udfærdiget i overensstemmelse med afsnit XI, kapitel 3, afdeling 3-5, tilladelse til at foretage det i artikel 168, litra c), omhandlede fradrag for erhvervelser af varer inden for Fællesskabet.«
Member States may authorise a taxable person who does not hold an invoice drawn up in accordance with Sections 3 to 5 of Chapter 3 of Title XI to make the deduction referred to in Article 168(c) in respect of his intra-Community acquisitions of goods.’;
artikel 197, stk. 1, litra c), affattes således:
in Article 197(1), point (c) is replaced by the following:
den faktura, der er udstedt af den afgiftspligtige person, som ikke er etableret i den medlemsstat, hvor modtageren er etableret, er udfærdiget i overensstemmelse med kapitel 3, afdeling 3-5.«
the invoice issued by the taxable person not established in the Member State of the person to whom the goods are supplied is drawn up in accordance with Sections 3 to 5 of Chapter 3.’;
artikel 217 affattes således:
Article 217 is replaced by the following:
»Artikel 217
‘Article 217
I dette direktiv forstås ved »elektronisk faktura« en faktura, der indeholder de i henhold til dette direktiv krævede oplysninger, og som er udstedt og modtaget i elektronisk format.«
For the purposes of this Directive, “electronic invoice” means an invoice that contains the information required in this Directive, and which has been issued and received in any electronic format.’;
i afsnit XI, kapitel 3, afdeling 3, indsættes følgende artikel:
in Section 3 of Chapter 3 of Title XI, the following Article is inserted:
»Artikel 219a
‘Article 219a
Følgende finder anvendelse, jf. dog artikel 244-248:
Without prejudice to Articles 244 to 248, the following shall apply:
Fakturering foretages efter reglerne i den medlemsstat, hvor leveringen af varer eller ydelser anses for at have fundet sted i henhold til bestemmelserne i afsnit V.
Invoicing shall be subject to the rules applying in the Member State in which the supply of goods or services is deemed to be made, in accordance with the provisions of Title V.
Uanset nr. 1 foretages fakturering efter reglerne i den medlemsstat, hvor leverandøren har etableret hjemstedet for sin økonomiske virksomhed eller har et fast forretningssted, hvorfra leveringen har fundet sted, eller hvis der ikke findes et sådant hjemsted eller fast forretningssted, den medlemsstat, hvor leverandøren har sin bopæl eller sit sædvanlige opholdssted, når
By way of derogation from point (1), invoicing shall be subject to the rules applying in the Member State in which the supplier has established his business or has a fixed establishment from which the supply is made or, in the absence of such place of establishment or fixed establishment, the Member State where the supplier has his permanent address or usually resides, where:
leverandøren ikke er etableret i den medlemsstat, hvor leveringen af varer eller ydelser anses for at have fundet sted i henhold til bestemmelserne i afsnit V, eller leveringen foretages uden medvirken af et forretningssted tilhørende leverandøren i den pågældende medlemsstat, jf. artikel 192a, og den betalingspligtige person er den person, som varerne eller ydelserne leveres til.
the supplier is not established in the Member State in which the supply of goods or services is deemed to be made, in accordance with the provisions of Title V, or his establishment in that Member State does not intervene in the supply within the meaning of Article 192a, and the person liable for the payment of the VAT is the person to whom the goods or services are supplied.
Udsteder kunden selv fakturaen (selvfakturering), finder nr. 1 dog anvendelse.
However where the customer issues the invoice (self-billing), point (1) shall apply.
leveringen af varer eller ydelser anses for ikke at have fundet sted i Fællesskabet i henhold til bestemmelserne i afsnit V.«
the supply of goods or services is deemed not to be made within the Community, in accordance with the provisions of Title V.’;
artikel 220 affattes således:
Article 220 is replaced by the following:
»Artikel 220
‘Article 220
Enhver afgiftspligtig person skal sørge for, at der udstedes en faktura af ham selv eller af hans kunde eller i hans navn og for hans regning af en tredjeperson i følgende tilfælde:
Every taxable person shall ensure that, in respect of the following, an invoice is issued, either by himself or by his customer or, in his name and on his behalf, by a third party:
for de afdrag, han modtager, før en af de i nr. 1 og 2 omhandlede leveringer af varer har fundet sted
any payment on account made to him before one of the supplies of goods referred to in points (1) and (2) was carried out;
for de afdrag, han modtager fra en anden afgiftspligtig person eller fra en ikke-afgiftspligtig juridisk person, før leveringen af ydelsen er afsluttet.
any payment on account made to him by another taxable person or non-taxable legal person before the provision of services was completed.
Uanset stk. 1 og med forbehold af artikel 221, stk. 2, kræves der ikke udstedelse af faktura i forbindelse med leveringer af ydelser, som er fritaget i medfør af artikel 135, stk. 1, litra a)-g).«
By way of derogation from paragraph 1, and without prejudice to Article 221(2), the issue of an invoice shall not be required in respect of supplies of services exempted under points (a) to (g) of Article 135(1).’;
»Artikel 220a
‘Article 220a
Medlemsstaterne giver afgiftspligtige personer mulighed for at udstede en forenklet faktura i følgende tilfælde:
Member States shall allow taxable persons to issue a simplified invoice in any of the following cases:
hvis fakturabeløbet ikke er over 100 EUR eller et tilsvarende beløb i national valuta
where the amount of the invoice is not higher than EUR 100 or the equivalent in national currency;
hvis den udstedte faktura er et dokument eller en meddelelse, der sidestilles med en faktura i henhold til artikel 219.
where the invoice issued is a document or message treated as an invoice pursuant to Article 219.
Medlemsstaterne tillader ikke afgiftspligtige personer at udstede en forenklet faktura, når det er et krav, at fakturaerne skal udstedes i henhold til artikel 220, stk. 1, nr. 2 og 3, eller når den afgiftspligtige levering af varer eller ydelser foretages af en afgiftspligtig person, der ikke er etableret i den medlemsstat, hvor momsen skal betales, eller hvis forretningssted i denne medlemsstat ikke medvirker ved leveringen, jf. artikel 192a, og den betalingspligtige person er den person, som varerne eller ydelserne leveres til.«
Member States shall not allow taxable persons to issue a simplified invoice where invoices are required to be issued pursuant to points (2) and (3) of Article 220(1) or where the taxable supply of goods or services is carried out by a taxable person who is not established in the Member State in which the VAT is due, or whose establishment in that Member State does not intervene in the supply within the meaning of Article 192a, and the person liable for the payment of VAT is the person to whom the goods or services are supplied.’;
artikel 221, 222, 223, 224 og 225 affattes således:
Articles 221, 222, 223, 224 and 225 are replaced by the following:
»Artikel 221
‘Article 221
Medlemsstaterne kan pålægge afgiftspligtige personer en forpligtelse til at udstede en faktura, der indeholder de obligatoriske oplysninger i henhold til artikel 226 eller […] 226b, for andre leveringer af varer eller ydelser end dem, der er omhandlet i artikel 220, stk. 1.
Member States may impose on taxable persons an obligation to issue an invoice in accordance with the details required under Article 226 or 226b in respect of supplies of goods or services other than those referred to in Article 220(1).
Medlemsstaterne kan pålægge afgiftspligtige personer, der er etableret på deres område, eller som har et fast forretningssted på deres område, hvorfra leveringen finder sted, en forpligtelse til at udstede en faktura, der indeholder de obligatoriske oplysninger i artikel 226 eller 226b, for leveringer af ydelser, der er fritaget i henhold til bestemmelserne i artikel 135, stk. 1, litra a)-g), som disse afgiftspligtige personer har foretaget på deres område eller uden for Fællesskabet.
Member States may impose on taxable persons who have established their business in their territory or who have a fixed establishment in their territory from which the supply is made, an obligation to issue an invoice in accordance with the details required in Article 226 or 226b in respect of supplies of services exempted under points (a) to (g) of Article 135(1) which those taxable persons have made in their territory or outside the Community.
Medlemsstaterne kan fritage afgiftspligtige personer for den i artikel 220, stk. 1, eller 220a fastsatte forpligtelse til at udstede en faktura for levering af varer eller ydelser, som de foretager på deres område, og som med eller uden ret til fradrag af den i det tidligere omsætningsled betalte moms er fritaget i medfør af artikel 110 og 111, artikel 125, stk. 1, artikel 127, artikel 128, stk. 1, artikel 132, artikel 135, stk. 1, artikel 136, 371, 375, 376 og 377, artikel 378, stk. 2, artikel 379, stk. 2, og artikel 380-390b.
Member States may release taxable persons from the obligation laid down in Article 220(1) or in Article 220a to issue an invoice in respect of supplies of goods or services which they have made in their territory and which are exempt, with or without deductibility of the VAT paid in the preceding stage, pursuant to Articles 110 and 111, Article 125(1), Article 127, Article 128(1), Article 132, points (h) to (l) of Article 135(1), Articles 136, 371, 375, 376 and 377, Articles 378(2) and 379(2) and Articles 380 to 390b.
For leveringer af varer, der foretages på de i artikel 138 fastsatte betingelser, eller for leveringer af ydelser, for hvilke kunden er afgiftspligtig i medfør af artikel 196, skal der udstedes en faktura senest den femtende dag i den måned, der følger efter den måned, i hvilken afgiftspligten er indtrådt.
For supplies of goods carried out in accordance with the conditions specified in Article 138 or for supplies of services for which VAT is payable by the customer pursuant to Article 196, an invoice shall be issued no later than on the fifteenth day of the month following that in which the chargeable event occurs.
For andre leveringer af varer eller ydelser kan medlemsstaterne pålægge afgiftspligtige personer tidsfrister for udstedelse af fakturaer.
For other supplies of goods or services Member States may impose time limits on taxable persons for the issue of invoices.
Medlemsstaterne giver afgiftspligtige personer mulighed for at udstede samlefakturaer, der omfatter flere særskilte leveringer af varer eller ydelser, forudsat at momsen på de leveringer, der er nævnt på samlefakturaen, forfalder i den samme kalendermåned.
Member States shall allow taxable persons to issue summary invoices which detail several separate supplies of goods or services provided that VAT on the supplies mentioned in the summary invoice becomes chargeable during the same calendar month.
Uden at det berører artikel 222, kan medlemsstaterne tillade, at samlefakturaer omfatter leveringer, hvor momsen forfalder inden for en periode, der er længere end en kalendermåned.
Without prejudice to Article 222, Member States may allow summary invoices to include supplies for which VAT has become chargeable during a period of time longer than one calendar month.
Kunden kan udstede fakturaer for en afgiftspligtig persons levering af varer eller ydelser til ham under forudsætning af, at der foreligger en forud indgået aftale mellem de to parter, samt at der er fastlagt en procedure, hvorefter hver enkelt faktura godkendes af den afgiftspligtige person, der foretager leveringen af varerne eller ydelserne.
Invoices may be drawn up by the customer in respect of the supply to him, by a taxable person, of goods or services, where there is a prior agreement between the two parties and provided that a procedure exists for the acceptance of each invoice by the taxable person supplying the goods or services.
Medlemsstaterne kan kræve, at fakturaerne udstedes i den afgiftspligtige persons navn og for hans regning.
Member State may require that such invoices be issued in the name and on behalf of the taxable person.
i tilfælde af at afgiften forfalder på det tidspunkt, hvor betalingen modtages i overensstemmelse med artikel 66, litra b), og fradragsretten indtræffer på det tidspunkt, hvor den fradragsberettigede afgift forfalder, angivelsen kasseregnskab.«
where the VAT becomes chargeable at the time when the payment is received in accordance with Article 66(b) and the right of deduction arises at the time the deductible tax becomes chargeable, the mention “Cash accounting”;’;
i tilfælde af at den kunde, der modtager en levering, udsteder fakturaen i leverandørens sted, angivelsen selvfakturering«
where the customer receiving a supply issues the invoice instead of the supplier, the mention “Self-billing”;’;
nr. 11) affattes således:
point (11) is replaced by the following:
i tilfælde af fritagelse, henvisning til gældende bestemmelse i dette direktiv eller den tilsvarende nationale bestemmelse eller anden angivelse af, at leveringen af varer eller ydelser er fritaget«
in the case of an exemption, reference to the applicable provision of this Directive, or to the corresponding national provision, or any other reference indicating that the supply of goods or services is exempt;’;
i tilfælde af at kunden er betalingspligtig for momsen, angivelsen omvendt betalingspligt«
where the customer is liable for the payment of the VAT, the mention “Reverse charge”;’;
nr. 13) og 14) affattes således:
points (13) and (14) are replaced by the following: