ViDA — пакет «НДС в цифровую эпоху»: Директива (ЕС) 2025/516, Регламенты (ЕС) 2025/517 и 2025/518

(1) in Article 143, the following paragraph is inserted:

‘1a. For the purposes of the exemption provided for in paragraph 1, point (ca), of this Article, the Commission shall adopt an implementing act to introduce special measures to prevent certain forms of tax evasion or avoidance by, inter alia, linking the unique consignment number with the corresponding individual VAT identification number as referred to in Article 369q of this Directive. That implementing act shall be adopted in accordance with the examination procedure referred to in Article 5 of Regulation (EU) No 182/2011 of the European Parliament and of the Council (*).

The Commission shall be assisted by the Standing Committee on Administrative Cooperation established by Article 58 of Regulation (EU) No 904/2010 (**). That committee shall be a committee within the meaning of Regulation (EU) No 182/2011.

(*) Regulation (EU) No 182/2011 of the European Parliament and of the Council of 16 February 2011 laying down the rules and general principles concerning mechanisms for control by the Member States of the Commission’s exercise of implementing powers (OJ L 55, 28.2.2011, p. 13, ELI: http://data.europa.eu/eli/reg/2011/182/oj).

(**) 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, ELI: http://data.europa.eu/eli/reg/2010/904/oj).’;

(2) in Article 218, the following paragraph is added:

‘By way of derogation from the first paragraph of this Article, Member States may, in accordance with the conditions they lay down, require taxable persons established within their territory to issue electronic invoices for supplies of goods and services within their territory, other than those referred to in Article 262.’;

(3) in Article 232, the following paragraph is added:

‘By way of derogation from the first paragraph of this Article, Member States which exercise the option set out in Article 218, second paragraph, may provide that the use of electronic invoices issued by taxable persons established within their territory is not to be subject to the acceptance of the recipient established in their territory.’.

(1) Article 14a is replaced by the following:

‘Article 14a

1. Where a taxable person facilitates, through the use of an electronic interface such as a marketplace, platform, portal or similar means, distance sales of goods imported from third territories or third countries in consignments of an intrinsic value not exceeding EUR 150, that taxable person shall be deemed to have received and supplied those goods themselves.

2. Where a taxable person facilitates, through the use of an electronic interface, such as a marketplace, platform, portal or similar means, the supply of goods within the Community by a taxable person not established within the Community to a taxable person, or a non-taxable legal person, whose intra-Community acquisitions of goods are not subject to VAT pursuant to Article 3(1), or to any other non-taxable person, the taxable person who facilitates the supply shall be deemed to have received and supplied those goods themselves.

The Commission shall, by 1 July 2027, present to the European Parliament and to the Council, on the basis of information obtained from the Member States, an assessment report on the functioning of the deemed-supplier rule set out in the first subparagraph and, where appropriate, submit a legislative proposal for its further extension.’;

(2) Article 17a is amended as follows:

(a) in paragraph 2, point (a) is replaced by the following:

‘(a) goods are dispatched or transported by a taxable person, or by a third party on their behalf, on or before 30 June 2028, to another Member State with a view to those goods being supplied there, at a later stage and after arrival, to another taxable person who is entitled to take ownership of those goods in accordance with an existing agreement between both taxable persons;’;

(b) the following paragraph is added:

‘8. This Article shall cease to apply on 30 June 2029.’;

(3) in Title V, Chapter 3a, the heading is replaced by the following:

‘CHAPTER 3a

Threshold for taxable persons making certain supplies of goods covered by Article 33, point (a), and certain supplies of services covered by Article 58’;

(4) Article 59c is amended as follows:

(a) in paragraph 1, point (b) is replaced by the following:

‘(b) services are supplied to a non-taxable person who is established, has a permanent address or usually resides in any Member State other than the Member State referred to in point (a), or goods are dispatched or transported from the Member State referred to in point (a) to another Member State; and’;

(b) paragraph 3 is replaced by the following:

‘3. The Member State referred to in paragraph 1, point (a), of this Article shall grant taxable persons carrying out supplies eligible under that paragraph the right to opt for the place of supply to be determined in accordance with Article 33, point (a), and Article 58, which shall, in any event, cover two calendar years.

The option referred to in the first subparagraph of this paragraph is deemed to have been exercised by taxable persons registered in the special scheme provided for in Title XII, Chapter 6, Section 3.’;

(5) Article 66 is replaced by the following:

‘Article 66

1. By way of derogation from Articles 63, 64 and 65, Member States may provide that VAT is to become chargeable in respect of certain transactions or certain categories of taxable person, at one of the following times:

(a) no later than the time the invoice is issued;

(b) no later than the time the payment is received;

(c) where an invoice is not issued, or is issued late, within a specified time no later than on expiry of the time limit for the issue of invoices imposed by Member States pursuant to Article 222, second paragraph, or where no such time limit has been imposed by the Member State, within a specified period from the date of the chargeable event.

2. The derogation provided for in paragraph 1 shall not apply to the following supplies:

(a) supplies of services covered by the special scheme as set out in Title XII, Chapter 6, Section 2, where those supplies are carried out by a taxable person who is permitted to use that special scheme in accordance with Article 359;

(b) supplies covered by the special scheme as set out in Title XII, Chapter 6, Section 3, where those supplies are carried out by a taxable person who is permitted to use that special scheme in accordance with Article 369b;

(c) supplies of services in respect of which VAT is payable by the customer pursuant to Article 196;

(d) supplies or transfers of goods referred to in Article 67, first paragraph.’;

(6) in Article 167a, the first paragraph is replaced by the following:

‘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(1), point (b), be postponed until the VAT on the goods or services supplied to that taxable person has been paid to the supplier.’;

(7) in Article 226, point (7a) is replaced by the following:

‘(7a) where the VAT becomes chargeable at the time when the payment is received in accordance with Article 66(1), point (b), and the right of deduction arises at the time the deductible tax becomes chargeable, the mention “Cash accounting”;’;

(8) Article 237 is deleted;

(9) Article 359 is replaced by the following:

‘Article 359

Member States shall permit any taxable person not established within the Community supplying services to a non-taxable person to use this special scheme. This special scheme shall apply to all those services supplied within the Community.’;

(10) in Article 361(1), point (c) is replaced by the following:

‘(c) electronic address, including, where available, websites;’;

(11) Article 368 is replaced by the following:

‘Article 368

The taxable person not established within the Community making use of this special scheme may not, in respect of services covered by this special scheme, deduct VAT incurred in the Member States of consumption pursuant to Article 168 of this Directive. Notwithstanding Article 1, point (1), of Directive 86/560/EEC, the taxable person in question shall be refunded in accordance with that Directive. Article 2(2) and Article 4(2) of Directive 86/560/EEC shall not apply to refunds relating to goods or services used for the purposes of the supplies of services covered by this special scheme.

If the taxable person making use of this special scheme is required to be registered in a Member State for activities not covered by this special scheme, they shall deduct VAT incurred in that Member State, in respect of their taxable activities which are covered by this special scheme, in the VAT return to be submitted pursuant to Article 250.’;

(12) the following article is inserted:

‘Article 369aa

The supply of gas through a natural gas system situated within the territory of the Community or any network connected to such a system, the supply of electricity or the supply of heat or cooling energy through heating or cooling networks, in accordance with the conditions laid down in Article 39, where those supplies are made to a taxable person, or a non-taxable legal person, whose intra-Community acquisitions of goods are not subject to VAT pursuant to Article 3(1), or to any other non-taxable person by a taxable person not established in the Member State in which the goods are subject to VAT, is, for the purposes of the application of Article 369b, deemed to be an intra-Community distance sale of goods until 30 June 2028.’;

(13) in Article 369j, the first paragraph is replaced by the following:

‘The taxable person making use of this special scheme may not, in respect of their taxable activities covered by this special scheme, deduct VAT incurred in the Member States of consumption pursuant to Article 168 of this Directive. Notwithstanding Article 1, point (1), of Directive 86/560/EEC and Article 2, point (1), Article 3, and Article 8(1), point (e), of Directive 2008/9/EC, the taxable person in question shall be refunded in accordance with those Directives. Article 2(2) and Article 4(2) of Directive 86/560/EEC shall not apply to refunds relating to goods or services used for the purposes of the supplies of goods covered by this special scheme.’;

(14) in Article 369m, the following paragraph is inserted:

‘1a. Paragraph 1 of this Article shall not apply to taxable persons subject to the special scheme provided for in Title XII, Chapter 1, Section 2.’;

(15) Article 369p is amended as follows:

(a) in paragraph 1, point (c) is replaced by the following:

‘(c) electronic address and, where available, websites;’;

(b) in paragraph 3, point (c) is replaced by the following:

‘(c) electronic address and, where available, websites;’;

(16) in Article 369w, the first paragraph is replaced by the following:

‘The taxable person making use of this special scheme may not, in respect of their taxable activities covered by this special scheme, deduct VAT incurred in the Member States of consumption pursuant to Article 168 of this Directive. Notwithstanding Article 1, point (1), of Directive 86/560/EEC and Article 2, point (1), Article 3, and Article 8(1), point (e), of Directive 2008/9/EC, the taxable person in question shall be refunded in accordance with those Directives. Article 2(2) and Article 4(2) of Directive 86/560/EEC shall not apply to refunds relating to goods or services used for the purposes of the supplies of goods covered by this special scheme.’.

(1) the following article is inserted:

‘Article 28a

1. Notwithstanding Article 28, a taxable person who facilitates, through the use of an electronic interface, such as a marketplace, platform, portal or similar means, the supply, within the Union, of short-term accommodation rental services, namely the uninterrupted rental of accommodation to the same person for a maximum of 30 nights, or of passenger transport services by road, shall be deemed to have received and supplied those services themselves unless the person providing those services has:

(a) provided to the taxable person facilitating the supply their identification number for VAT purposes issued in the Member States where the supply takes place, or the identification number allocated to them in accordance with Article 362 or Article 369d; and

(b) declared to the taxable person facilitating the supply that they will charge any VAT due on that supply.

2. For the purposes of paragraph 1, passenger transport services by road effected within the Union means the section of the service effected between two points of the Union.

3. Paragraph 1 of this Article shall not apply to supplies made under the special scheme provided for in Title XII, Chapter 3.

4. Member States may require that the taxable person facilitating the supply referred to in paragraph 1 validate the identification number for VAT purposes referred to in point (a) of that paragraph using the appropriate means established in accordance with national law.

5. Notwithstanding paragraph 1 of this Article, Member States may exclude from the scope of that paragraph supplies of short-term accommodation rental services or passenger transport services by road, or both, made within their territory under the special scheme provided for in Title XII, Chapter 1, Section 2.

6. Where a Member State has exercised the option set out in paragraph 5, it shall inform the VAT Committee thereof. The Commission shall publish a comprehensive list of the Member States that have exercised that option.

7. By 1 July 2033, the Commission shall submit to the Council a report evaluating the operation of this Article and the application of the VAT rules on facilitation services, including the impact on the functioning of the internal market and the effectiveness of VAT collection. The Commission shall make an appropriate legislative proposal, if deemed necessary.’;

(2) the following article is inserted:

‘Article 46a

The place of supply of the facilitation service provided to a non-taxable person through the use of an electronic interface, such as a marketplace, platform, portal or similar means shall be the place where the underlying transaction is supplied in accordance with this Directive.’;

(3) Article 135 is amended as follows:

(a) in paragraph 2, the following subparagraph is inserted after the first subparagraph:

‘Notwithstanding the first subparagraph, point (a), the uninterrupted rental of accommodation to the same person for a maximum of 30 nights shall be regarded as having a similar function to the hotel sector subject to criteria, conditions and limitations to be laid down by Member States.’;

(b) the following paragraph is added:

‘3. Member States shall, before 1 July 2028, communicate to the VAT Committee the text of the main provisions of national law in which they set out the criteria, conditions and limitations referred to in paragraph 2, second subparagraph.

By 31 December 2028, on the basis of the information provided by Member States pursuant to the first subparagraph of this paragraph, the Commission shall publish a comprehensive list indicating the criteria, conditions and limitations that Member States set out regarding paragraph 2, second subparagraph.’;

(4) the following article is inserted:

‘Article 136b

Where a taxable person is deemed to have received and supplied services in accordance with Article 28a, Member States shall exempt the supply of those services to that taxable person.’;

(5) Article 138 is amended as follows:

(a) in paragraph 1, the following subparagraph is added:

‘The first subparagraph, point (b), of this paragraph shall not apply to transfers declared under the special scheme provided for in Title XII, Chapter 6, Section 5.’;

(b) in paragraph 2, point (c) is replaced by the following:

‘(c) the supply of goods, consisting in a transfer to another Member State, which would have been entitled to exemption under paragraph 1 and points (a) and (b) of this paragraph if it had been made on behalf of another taxable person.’;

(6) the following article is inserted:

‘Article 172a

Where a taxable person is deemed to have received and supplied services in accordance with Article 28a, those supplies shall not affect the right of deduction of that taxable person, regardless of whether VAT is deductible in respect of those supplies.’;

(7) Article 194 is replaced by the following:

‘Article 194

1. Without prejudice to Articles 195 and 196, where the taxable supply of goods or services is carried out by a taxable person who is not established, and is not identified for VAT purposes by means of an individual VAT identification number as referred to in Article 214, in the Member State in which the VAT is due, the taxable person liable for payment of VAT shall be the person to whom the goods or services are supplied if that person is already identified for VAT purposes in that Member State.

In addition, 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, Member States may, in accordance with the conditions which they lay down, provide that the person liable for payment of VAT is to be the person to whom the goods or services are supplied.

2. Paragraph 1 of this Article shall not apply to a supply of goods carried out by a taxable dealer as defined in Article 311(1), point (5), where the goods are subject to VAT in accordance with the special arrangements provided for in Title XII, Chapter 4, Section 2.’;

(8) in Article 222, the first paragraph is replaced by the following:

‘For supplies of goods carried out in accordance with the conditions specified in Article 138 or for supplies of goods or services for which VAT is payable by the customer pursuant to Articles 194 and 196, an invoice shall be issued no later than on the fifteenth day of the month following that in which the chargeable event occurs.’;

(9) in Article 226, point (4) is replaced by the following:

‘(4) the customer’s VAT identification number, as referred to in Article 214, under which the customer received a supply of goods or services in respect of which that customer is liable for payment of VAT, or received a supply of goods as referred to in Article 138, except where use is made of the special scheme provided for in Title XII, Chapter 6, Section 5;’;

(10) Article 242a is amended as follows:

(a) the following paragraph is inserted:

‘1a. Where a taxable person facilitates, through the use of an electronic interface, such as a marketplace, platform, portal or similar means, the supply, within the Union, of short-term accommodation rental services or passenger transport services by road, and that taxable person is not deemed to have received and supplied those services themselves under Article 28a, the taxable person who facilitates the supply shall be obliged to keep records of those supplies. Those records shall be sufficiently detailed to enable the tax authorities of the Member States where those supplies are taxable to verify that VAT has been accounted for correctly.’;

(b) paragraph 2 is replaced by the following:

‘2. The records referred to in paragraphs 1 and 1a shall be made available electronically on request to the Member States concerned.

Member States may continue to request the records referred to in paragraphs 1 and 1a to be provided on a regular and systematic basis until automated access to those records is available.

Those records shall be kept for a period of 10 years from the end of the year during which the transaction was carried out.’;

(11) the following article is inserted:

‘Article 242b

Where a taxable person transfers goods to another Member State in accordance with Article 17(1) on behalf of another taxable person, the former shall inform the latter, at the latest upon transport or dispatch of the goods, that their goods are being or will be transferred, if the transfer is not done at the explicit request of the latter.’;

(12) in Article 262, paragraph 1 is replaced by the following:

‘1. Every taxable person identified for VAT purposes shall submit a recapitulative statement of the following:

(a) the acquirers identified for VAT purposes to whom that taxable person identified for VAT purposes has supplied goods in accordance with the conditions specified in Article 138(1) and Article 138(2), point (c), except where use is made of the special scheme provided for in Title XII, Chapter 6, Section 5;

(b) the persons identified for VAT purposes to whom that taxable person identified for VAT purposes has supplied goods which were supplied to that taxable person by way of intra-Community acquisition of goods referred to in Article 42;

(c) the taxable persons, and the non-taxable legal persons identified for VAT purposes, to whom that taxable person identified for VAT purposes has supplied goods or services, other than goods or services that are exempted from VAT in the Member State where the transaction is taxable, for which the customer is liable to pay VAT pursuant to Article 194, insofar as the customer is identified for VAT purposes, or pursuant to Article 196.’;

(13) in Article 288(1), point (c) is replaced by the following:

‘(c) the value of transactions which are exempt pursuant to Article 136a, Article 136b, Articles 146 to 149 and Articles 151, 152 and 153;’;

(14) in Article 306, the following paragraph is added:

‘3. The special scheme referred to in paragraph 1 of this Article shall not apply to supplies made under Article 28a.’;

(15) in Title XII, Chapter 6, the heading is replaced by the following:

‘CHAPTER 6

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

(16) Article 365 is replaced by the following:

‘Article 365

The VAT return shall show the individual VAT identification number for the application of this special scheme and, for each Member State of consumption in which VAT is due, the total value, exclusive of VAT, of supplies of services covered by this special scheme for which the chargeable event has occurred during the tax period and the total amount per rate of the corresponding VAT. The applicable rates of VAT and the total VAT due shall also be indicated on the VAT return, where relevant.

Where any amendments to the VAT return are required up to the date on which that VAT return is required to be submitted in accordance with Article 364, such amendments shall be included in that VAT return.

Where any amendments to the VAT return of a previous tax period are required after the date on which the VAT return was required to be submitted in accordance with Article 364, such amendments shall be included in a VAT return of a subsequent tax period within three years of the date on which the initial VAT return was required to be submitted in accordance with that Article. That subsequent VAT return shall identify the relevant Member State of consumption, the tax period and the amount of VAT for which any amendments are required.’;

(17) in Title XII, Chapter 6, Section 3, the heading is replaced by the following:

‘SECTION 3

SPECIAL SCHEME FOR INTRA-COMMUNITY DISTANCE SALES OF GOODS, FOR CERTAIN SUPPLIES OF GOODS WITHIN A MEMBER STATE MADE BY A TAXABLE PERSON AND FOR CERTAIN SERVICES SUPPLIED BY TAXABLE PERSONS ESTABLISHED WITHIN THE COMMUNITY BUT NOT IN THE MEMBER STATE OF CONSUMPTION’;

(18) Article 369a is amended as follows:

(a) point (2) is amended as follows:

(i) the third subparagraph is replaced by the following:

‘Where a taxable person has not established their business in the Community and has no fixed establishment therein, the Member State of identification shall be the Member State in which the dispatch or transport of the goods begins. In the case of the supply of goods, without dispatch or transport of the goods, or where the dispatch or transport of the goods supplied begins and ends in the same Member State or in accordance with Article 37 or 39, the Member State of identification shall be the Member State in which the supply takes place. Where there is more than one Member State in which the dispatch or transport of the goods begins or in which the supply takes place, the taxable person shall indicate which of those Member States is to be the Member State of identification. The taxable person shall be bound by that decision for the calendar year concerned and the two following calendar years;’;

(ii) the following subparagraph is added:

‘Notwithstanding the first, second and third subparagraphs of this point, the Member State of identification for this special scheme shall be the same as for the special scheme as laid down in Title XII, Chapter 6, Section 5, where the taxable person is registered for that special scheme.’;

(b) point (3) is amended as follows:

(i) point (c) is replaced by the following:

‘(c) in the case of the supply of goods in a Member State, without dispatch or transport of the goods, or where the dispatch or transport of the goods supplied begins and ends in the same Member State, where those goods are supplied to a taxable person, or a non-taxable legal person, whose intra-Community acquisitions of goods are not subject to VAT pursuant to Article 3(1), or to any other non-taxable person, that Member State;’;

(ii) the following point is added:

‘(d) in the case of the supply of goods in accordance with Articles 36, 37 and 39, where those goods are supplied to a taxable person, or a non-taxable legal person, whose intra-Community acquisitions of goods are not subject to VAT pursuant to Article 3(1), or to any other non-taxable person, the Member State in which the supply is deemed to take place.’;

(19) Article 369b is replaced by the following:

‘Article 369b

Member States shall permit the following taxable persons, other than those solely carrying out exempt supplies of goods and services that do not give rise to deductibility, to use this special scheme:

(a) a taxable person carrying out intra-Community distance sales of goods;

(b) a taxable person facilitating the supply of goods in accordance with Article 14a(2) without dispatch or transport or where the dispatch or transport begins and ends in the same Member State;

(c) a taxable person not established in the Member State of consumption supplying services to a non-taxable person;

(d) a taxable person not established in the Member State in which the goods are subject to VAT, supplying goods in accordance with Articles 36, 37 and 39 to a taxable person, or a non-taxable legal person, whose intra-Community acquisitions of goods are not subject to VAT pursuant to Article 3(1), or to any other non-taxable person;

(e) a taxable person not established in the Member State in which the goods are subject to VAT, supplying goods without dispatch or transport or where the dispatch or transport begins and ends in the same Member State to a taxable person, or a non-taxable legal person, whose intra-Community acquisitions of goods are not subject to VAT pursuant to Article 3(1), or to any other non-taxable person;

(f) a taxable person not established in the Member State to which the goods have been transferred under the special scheme set out in Title XII, Chapter 6, Section 5, where those goods are subject to VAT in accordance with Article 16, 18 or 26 or where an adjustment of deduction is required in accordance with Title X, Chapter 5.

This special scheme applies to all eligible supplies in the Community by the taxable person concerned.’;

(20) Article 369g is replaced by the following:

‘Article 369g

1. The VAT return shall show the VAT identification number referred to in Article 369d and, for each Member State of consumption, the total value exclusive of VAT and, where relevant, the applicable rates of VAT, the total amount per rate of the corresponding VAT, and the total VAT due, in respect of the following supplies covered by this special scheme for which the chargeable event has occurred during the tax period:

(a) intra-Community distance sales of goods;

(b) supplies of services;

(c) supplies of goods in accordance with Articles 36, 37 and 39, where those goods are supplied to a taxable person, or a non-taxable legal person, whose intra-Community acquisitions of goods are not subject to VAT pursuant to Article 3(1), or to any other non-taxable person;

(d) supplies of goods, including by a taxable person facilitating those supplies in accordance with Article 14a(2), without dispatch or transport, or where the dispatch or transport begins and ends in the same Member State, where those goods are supplied to a taxable person, or a non-taxable legal person, whose intra-Community acquisitions of goods are not subject to VAT pursuant to Article 3(1), or to any other non-taxable person;

(e) supplies of goods and services in accordance with Articles 16, 18 and 26, following a transfer of own goods under the special scheme as set out in Title XII, Chapter 6, Section 5.

The VAT return shall also include amendments relating to previous tax periods as provided for in paragraph 5, second subparagraph.

2. Where goods are supplied without dispatch or transport or where they are dispatched or transported in or from Member States other than the Member State of identification, the VAT return shall also include the total value exclusive of VAT and, where relevant, the applicable rates of VAT, the total amount per rate of the corresponding VAT, and the total VAT due, in respect of the following supplies covered by this special scheme, for each Member State where such goods are supplied without dispatch or transport or in or from which such goods are dispatched or transported:

(a) intra-Community distance sales of goods;

(b) supplies of goods, including by a taxable person facilitating those supplies in accordance with Article 14a(2), without dispatch or transport or where the dispatch or transport begins and ends in the same Member State, where those goods are supplied to a taxable person, or a non-taxable legal person, whose intra-Community acquisitions of goods are not subject to VAT pursuant to Article 3(1), or to any other non-taxable person;

(c) supplies of goods in accordance with Articles 36, 37 and 39, where those goods are supplied to a taxable person, or a non-taxable legal person, whose intra-Community acquisitions of goods are not subject to VAT pursuant to Article 3(1), or to any other non-taxable person;

(d) supplies of goods and services in accordance with Articles 16, 18 and 26, following a transfer of own goods under the special scheme as set out in Title XII, Chapter 6, Section 5.

In relation to the supplies referred to in this paragraph, the VAT return shall also include the individual VAT identification number or the tax reference number allocated by each Member State where such goods are supplied without dispatch or transport or in or from which such goods are dispatched or transported, if available.

The VAT return shall include the information referred to in this paragraph broken down by Member State of consumption.

3. Where the taxable person supplying services covered by this special scheme has one or more fixed establishments other than that in the Member State of identification, from which the services are supplied, the VAT return shall also include the total value exclusive of VAT and, where relevant, the applicable rates of VAT, the total amount per rate of the corresponding VAT, and the total VAT due for such supplies, for each Member State in which that taxable person has an establishment, together with the individual VAT identification number or the tax reference number of that establishment, broken down by Member State of consumption.

4. Where an adjustment of deduction is required to goods that have been transferred in accordance with the special scheme provided for in Title XII, Chapter 6, Section 5, the VAT return shall include the relevant factors that have given rise to the adjustment and the VAT due and, for capital goods, the start date of the adjustment period that commences after the transfer.

5. Where any amendments to the VAT return are required up to the date on which that VAT return is required to be submitted in accordance with Article 369f, such amendments shall be included in that VAT return.

Where any amendments to the VAT return of a previous tax period are required after the date on which the VAT return was required to be submitted in accordance with Article 369f, such amendments shall be included in a VAT return of a subsequent tax period within three years of the date on which the initial VAT return was required to be submitted in accordance with that Article. That subsequent VAT return shall identify the relevant Member State of consumption, the tax period and the amount of VAT for which any amendments are required.

6. For the purposes of this Article, the VAT return shall not include exempt supplies of goods or services that do not give rise to deductibility.’;

(21) Article 369p is amended as follows:

(a) in paragraph 1, the following point is added:

‘(e) status as taxable person deemed to have received and supplied goods in accordance with Article 14a(1).’;

(b) in paragraph 3, the following point is added:

‘(f) status as taxable person deemed to have received and supplied goods in accordance with Article 14a(1).’;

(22) Article 369t is replaced by the following:

‘Article 369t

1. The VAT return shall show the VAT identification number referred to in Article 369q and, for each Member State of consumption in which VAT is due, the total value, exclusive of VAT, of distance sales of goods imported from third territories or third countries for which VAT has become chargeable during the tax period and the total amount per rate of the corresponding VAT. The applicable rates of VAT and the total VAT due shall also be indicated on the VAT return, where relevant.

2. Where any amendments to the VAT return are required up to the date on which that VAT return is required to be submitted in accordance with Article 369s, such amendments shall be included in that VAT return.

Where any amendments to the VAT return of a previous tax period are required after the date on which the VAT return was required to be submitted in accordance with Article 369s, such amendments shall be included in a VAT return of a subsequent tax period within three years of the date on which the initial VAT return was required to be submitted in accordance with that Article. That subsequent VAT return shall identify the relevant Member State of consumption, the tax period and the amount of VAT for which any amendments are required.’;

(23) in Title XII, Chapter 6, the following section is added:

‘SECTION 5

SPECIAL SCHEME FOR TRANSFERS OF OWN GOODS

Article 369xa

1. For the purposes of this Section, and without prejudice to other Community provisions, the following definitions apply:

(a) “transfer of own goods” means the transfer of goods to another Member State in accordance with Article 17(1), and does not include transfers of goods in relation to which there is no full right of deduction in that Member State;

(b) “Member State of identification” means the Member State in the territory of which the taxable person has established their business or, if that taxable person has not established their business in the Community, where that taxable person has a fixed establishment.

2. For the purposes of paragraph 1, point (b), where a taxable person has not established their business in the Community, but has more than one fixed establishment therein, the Member State of identification shall be the Member State with a fixed establishment where that taxable person indicates that they will make use of this special scheme. The taxable person shall be bound by that decision for the calendar year concerned and the two following calendar years.

Where a taxable person has not established their business in the Community and has no fixed establishment therein, the Member State of identification shall be the Member State in which the dispatch or transport of the goods begins. Where there is more than one Member State in which the dispatch or transport of the goods begins, the taxable person shall indicate which of those Member States is to be the Member State of identification. The taxable person shall be bound by that decision for the calendar year concerned and the two following calendar years.

3. Notwithstanding paragraph 1, point (b), and paragraph 2 of this Article, the Member State of identification for this special scheme shall be the same as for the special scheme laid down in Title XII, Chapter 6, Section 3, where the taxable person is registered for that special scheme.

Article 369xb

Member States shall permit any taxable persons making transfers of own goods to use this special scheme.

This special scheme shall apply to all transfers of own goods carried out by a taxable person registered for this special scheme.

Article 369xc

A taxable person shall inform the Member State of identification when that taxable person commences and ceases their taxable activities covered by this special scheme, or changes those activities in such a way that that taxable person no longer meets the conditions necessary for the use of this special scheme. That taxable person shall communicate that information electronically.

Article 369xd

A taxable person making use of this special scheme shall, for the taxable transactions carried out under this special scheme, be identified for VAT purposes in the Member State of identification only. For that purpose, the Member State of identification shall use the individual VAT identification number already allocated to the taxable person in respect of that taxable person’s obligations under the internal system.

Article 369xe

The Member State of identification shall exclude a taxable person from this special scheme in any of the following cases:

(a) if that taxable person notifies the Member State of identification that they no longer carry out transfers of own goods covered by this special scheme;

(b) if it may otherwise be assumed that that taxable person’s taxable activities covered by this special scheme have ceased;

(c) if that taxable person no longer meets the conditions necessary for the use of this special scheme;

(d) if that taxable person persistently fails to comply with the rules relating to this special scheme.

Article 369xf

The taxable person making use of this special scheme shall submit by electronic means to the Member State of identification a VAT return for each month, regardless of whether the transfers of goods covered by this special scheme have been carried out. The VAT return shall be submitted by the end of the month following the end of the tax period covered by the VAT return.

Article 369xg

1. The VAT return shall show the individual VAT identification number referred to in Article 369xd and, for each Member State to which goods are dispatched or transferred, the total value exclusive of VAT of the transfers covered by this special scheme for which the chargeable event has occurred during the tax period.

The VAT return shall also include amendments as provided for in paragraph 3.

2. Where goods are dispatched or transported from Member States other than the Member State of identification, the VAT return shall include the total value exclusive of VAT of the transfers covered by this special scheme, for each Member State from which such goods are dispatched or transported.

The VAT return shall also include the individual VAT identification number or the tax reference number allocated by each Member State from which the goods referred to in the first subparagraph are dispatched or transported, if available. The VAT return shall include the information referred to in this paragraph broken down by Member State to which the goods are dispatched or transported.

3. Where any amendments to the VAT return are required up to the date on which that VAT return is required to be submitted in accordance with Article 369xf, such amendments shall be included in that VAT return.

Where any amendments to the VAT return of a previous tax period are required after the date on which the VAT return was required to be submitted in accordance with Article 369xf, such amendments shall be included in a VAT return of a subsequent tax period within three years of the date on which the initial VAT return was required to be submitted in accordance with that Article. That subsequent VAT return shall identify the relevant Member State to and from which the goods are dispatched or transported, the tax period and the taxable amount for which any amendments are required.

Article 369xh

1. The VAT return shall be made out in euro.

Member States which have not adopted the euro may require the VAT return to be made out in their national currency. If other currencies were used for the supplies, the taxable person making use of this special scheme shall, for the purpose of completing the VAT return, use the applicable exchange rate on the last date of the tax period.

2. The conversion shall be made by applying the exchange rates published by the European Central Bank for that day, or, if there is no publication on that day, on the next day of publication.

Article 369xi

For the purposes of this special scheme, the intra-Community acquisition of goods in the Member State to which the goods are dispatched or transported is exempt.

Notwithstanding Article 214(1), the intra-Community acquisition of goods referred to in the first paragraph of this Article shall not give rise to a registration obligation in accordance with Article 214(1).

For the purposes of Articles 16, 18, 26, 185 to 189 and 192, the exemption referred to in the first paragraph of this Article is regarded as the exercise of a full right of deduction of the VAT that would be due if that exemption were not applicable.

Article 369xj

The taxable person making use of this special scheme may not, in respect of their taxable activities covered by this special scheme, declare in the VAT return of this special scheme the VAT deductible pursuant to Article 168 in the Member States to or from which the goods are dispatched or transported.

Notwithstanding Article 1, point (1), of Directive 86/560/EEC, and Article 2, point (1), Article 3 and Article 8(1), point (e), of Directive 2008/9/EC, the taxable person in question shall be refunded in accordance with those Directives.

Article 2(2) and Article 4(2) of Directive 86/560/EEC shall not apply to refunds relating to goods or services used for the purposes of the transfers of own goods covered by this special scheme.

If the taxable person making use of this special scheme is required to be registered in a Member State for activities not covered by this special scheme, they shall deduct VAT incurred in that Member State in respect of goods or services supplied to them in that Member State in the VAT return to be submitted in accordance with Article 250.

Article 369xk

1. The taxable person making use of this special scheme shall keep records of the transfers of own goods covered by this special scheme. Those records shall be sufficiently detailed to enable the tax authorities of the Member States from and to which the goods have been dispatched or transported to verify that the VAT return is correct.

2. The records referred to in paragraph 1 shall be made available electronically on request to the Member State from and to which the goods have been dispatched or transported and to the Member State of identification.

Those records shall be kept for a period of 10 years from 31 December of the year during which the transfer of own goods was carried out.’.

(1) in Article 243, paragraph 3 is deleted;

(2) in Article 262, paragraph 2 is deleted.

(1) in Article 42, point (b) is replaced by the following:

‘(b) the person acquiring the goods has complied with the obligations laid down in Article 262(1), point (c), regarding the supply for which the tax is payable by the customer in accordance with Article 197.’;

(2) in Article 138, paragraph 1a is replaced by the following:

‘1a. The exemption provided for in paragraph 1 of this Article shall not apply where the supplier has not complied with the obligation provided for in Articles 262 and 263 to communicate the data on intra-Community transactions, or where the data transmitted do not contain the correct information concerning the supply as required under Article 264, unless the supplier can duly justify any shortcomings to the satisfaction of the competent authorities.’;

(3) in Article 168, the following paragraph is added:

‘Where the transaction is subject to the reporting requirements laid down in Article 271a(1), Member States may, in accordance with the conditions they lay down, provide that the customer is to be entitled to deduct or reclaim the VAT due or paid only if that customer holds an electronic invoice issued in accordance with the requirements laid down in Article 218(3).’;

(4) Article 217 is replaced by the following:

‘Article 217

For the purposes of this Directive, “electronic invoice” means an invoice that contains the information required by this Directive, and which, at least in relation to the data referred to in Articles 262 and 271b, has been issued, transmitted and received in a structured electronic format which allows for its automated and electronic processing.’;

(5) Article 218 is replaced by the following:

‘Article 218

1. Electronic invoices and documents or messages on paper or in electronic formats other than electronic invoices shall meet the conditions laid down in this Chapter to be accepted as invoices.

2. For the purposes of this Directive, invoices shall be issued as electronic invoices. However, Member States may accept documents or messages on paper or in electronic formats other than electronic invoices for transactions not subject to the reporting obligations laid down in Chapter 6.

3. Electronic invoices shall comply with the European standard on electronic invoicing and the list of its syntaxes pursuant to Directive 2014/55/EU of the European Parliament and of the Council (*). Member States may allow the use of other standards for electronic invoices relating to supplies of goods and services within their territory, other than those referred to in Article 262 of this Directive.

4. Member States shall take the measures necessary to ensure that electronic invoices issued by taxable persons:

(a) include the information required by this Directive; and

(b) comply with the required technical standards on electronic invoicing referred to in paragraph 3.

5. Member States shall allow that the taxable person issuing the invoice or a third party acting in the name and on account of that taxable person complies with the measures laid down in paragraph 4.

Member States may also allow the use of a public portal, if available.

(*) Directive 2014/55/EU of the European Parliament and of the Council of 16 April 2014 on electronic invoicing in public procurement (OJ L 133, 6.5.2014, p. 1, ELI: http://data.europa.eu/eli/dir/2014/55/oj).’;

(6) in Article 222, the first paragraph is replaced by the following:

‘For supplies of goods carried out in accordance with the conditions specified in Article 138 or for supplies of goods or services for which VAT is payable by the customer pursuant to Articles 194 to 197, an invoice shall be issued no later than 10 days following the chargeable event.

In the case of a payment on account before supplies of goods or services for which VAT is payable by the customer pursuant to Articles 194 to 197 are carried out, an invoice shall be issued no later than 10 days following the receipt of the payment on account.’;

(7) Article 223 is replaced by the following:

‘Article 223

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.

For supplies of goods or services referred to in Article 222, summary invoices shall be issued no later than 10 days following the end of the calendar month to which the summary invoice refers.

Member States may exclude the possibility to issue summary invoices in certain fraud sensitive sectors. Member States shall inform the VAT Committee of exclusions they have implemented.’;

(8) Article 226 is amended as follows:

(a) point (11a) is replaced by the following:

‘(11a) where the customer is liable for the payment of the VAT, the mention “Reverse charge”, and in the case of a supply of goods for which the customer is liable to pay VAT pursuant to Article 197, additionally the mention “triangular transaction”;’;

(b) the following points are added:

‘(16) in the case of a corrective invoice as referred to in Article 219, the sequential number which identifies the corrected invoice, as referred to in point (2) of this paragraph;

(17) the bank account numbers or numbers of virtual accounts of the supplier or any other identifiers which unambiguously identify the accounts of the supplier into which the recipients of the invoice can pay that invoice.’;

(9) Article 232 is replaced by the following:

‘Article 232

The issuance, to a taxable person or a non-taxable legal person, of an electronic invoice which complies with the European standard on electronic invoicing and the list of its syntaxes pursuant to Directive 2014/55/EU shall not be subject to acceptance by the recipient. However, Member States may subject invoices compliant with that standard to acceptance by the recipient for transactions not subject to the reporting obligations laid down in Chapter 6 of this Title, where that Member State has made use of the option set out in Article 218(2) of this Directive.

The issuance, to a taxable person or a non-taxable legal person, of an electronic invoice which complies with another standard or of invoices in electronic formats other than electronic invoices, shall be subject to acceptance by the recipient. However, Member States which have made use of the option set out in Article 218(3) may provide that electronic invoices using other standards are not to be subject to acceptance by the recipient established within their territory.

Member States which have made use of the option set out in Article 221(1), may subject the issuance of electronic invoices or of invoices in electronic formats other than electronic invoices to the acceptance of the recipient.’;

(10) in Article 233(2), the introductory wording is amended as follows:

‘Other than by way of the type of business controls described in paragraph 1, the following are examples of technologies that ensure the authenticity of the origin and the integrity of the content of an electronic invoice or of documents or messages in electronic formats other than electronic invoices:’;

(11) Article 235 is replaced by the following:

‘Article 235

Member States may lay down specific conditions for electronic invoices or documents or messages in electronic formats other than electronic invoices issued in respect of goods or services supplied in their territory from a country with which no legal instrument exists relating to mutual assistance similar in scope to that provided for in Directive 2010/24/EU and Regulation (EU) No 904/2010.’;

(12) Article 236 is replaced by the following:

‘Article 236

Where batches containing several electronic invoices or documents or messages in electronic formats other than electronic invoices are sent or made available to the same recipient, the details common to the individual invoices may be mentioned only once where, for each invoice, all the information is accessible.’;

(13) in Title XI, Chapter 6, the heading is replaced by the following:

‘CHAPTER 6

Digital reporting requirements’;

(14) in Title XI, Chapter 6, the following heading of Section is inserted after the heading of that Chapter:

‘SECTION 1

DIGITAL REPORTING REQUIREMENTS FOR CROSS-BORDER SUPPLIES OF GOODS AND SERVICES WITHIN THE COMMUNITY MADE BETWEEN TAXABLE PERSONS’;

(15) Article 262 is replaced by the following:

‘Article 262

1. Every taxable person identified for VAT purposes shall submit the data referred to in Article 264 in respect of the following transactions:

(a) supplies and transfers of goods carried out in accordance with Article 138(1) and Article 138(2), point (c);

(b) intra-Community acquisitions of goods carried out in accordance with Article 20 and transactions treated as such pursuant to Article 21 or 22;

(c) supplies of goods and services, other than goods or services that are exempted from VAT in the Member State where the transaction is taxable, for which the customer is liable to pay VAT pursuant to Article 194, insofar as the customer is identified for VAT purposes, or pursuant to Article 195, 196 or 197; and

(d) the acquisition of goods and services, other than goods or services that are exempted from VAT in the Member State where the transaction is taxable, for which the customer is liable to pay VAT pursuant to Article 194, insofar as the customer is identified for VAT purposes, or pursuant to Article 195, 196, 197 or 204.

2. The data referred to in Article 264 in respect of the transactions listed in paragraph 1 of this Article shall be submitted to the Member State which issued to the taxable person the VAT identification number used by that taxable person for the transaction to which the data refer.

3. By way of derogation from paragraph 1, points (a) and (b), of this Article, taxable persons registered under the special scheme laid down in Title XII, Chapter 6, Section 5, shall not submit data on transfers of own goods or on the transactions treated as intra-Community acquisitions pursuant to Article 21 or 22 relating to the same goods.

4. Member States may provide that taxable persons identified for VAT purposes are not to submit the data referred to in Article 264 in respect of the transactions listed in paragraph 1, points (b) and (d), of this Article. Member States exercising that option shall notify those measures to the Commission, which shall inform the other Member States of the following:

(a) the adoption of the measure, before it enters into force; and

(b) the date from which that measure is no longer applied, before that date.’;

(16) Article 263 is replaced by the following:

‘Article 263

1. The data referred to in Article 264 shall be transmitted for each individual transaction referred to in Article 262(1), points (a) and (c), by the taxable persons obliged to issue an invoice relating to the transactions referred to in those points, at the time when the invoice is issued or should have been issued.

Where the invoice referred to in the first subparagraph of this paragraph is issued by the acquirer of the goods or the recipient of the services on behalf of the taxable person obliged to issue an invoice, the data referred to in Article 264 shall be transmitted for each individual transaction referred to in Article 262(1), points (a) and (c), no later than 5 days after the invoice is issued or should have been issued.

2. The data referred to in Article 264 shall be transmitted for each individual transaction referred to in Article 262(1), points (b) and (d), by the taxable persons to whom an invoice relating to transactions referred to in those points has to be issued, no later than 5 days after the invoice is received. Member States may provide for the transmission of data on those transactions where the person to whom the invoice has to be issued has not received the invoice in due time.

3. For the purposes of paragraphs 1 and 2, the data shall be transmitted by the taxable person or by a third party on behalf of that taxable person. Member States shall provide for the electronic means for submitting such data. Member States shall allow for the transmission of those data which comply with the European standard on electronic invoicing and the list of its syntaxes pursuant to Directive 2014/55/EU.

4. For the purposes of paragraphs 1 and 2 of this Article, the common electronic message for providing the data shall be determined in accordance with the procedure provided for in Article 58(2) of Regulation (EU) No 904/2010.’;

(17) Article 264 is replaced by the following:

‘Article 264

The following data shall be transmitted in accordance with Article 263:

(a) in respect of supplies of goods carried out in accordance with Article 138(1) and supplies of goods and services, other than goods or services that are exempted from VAT in the Member State where the transaction is taxable, for which the customer is liable to pay VAT pursuant to Articles 194 to 197, the information referred to in Article 226, points (1) to (4), (6), (7), (8), (11), (16), and (17), and (11a) where relevant;

(b) in respect of transfers carried out in accordance with Article 138(2), point (c), the information referred to in Article 226, points (1) to (4), (6), (7), (8), (11) and (16);

(c) in respect of intra-Community acquisitions of goods carried out in accordance with Article 20 and transactions treated as such pursuant to Article 22, the information referred to in Article 226, points (1) to (4), (6), (7), (8), (9), (10), (11), (16) and (17);

(d) in respect of transactions treated as intra-Community acquisitions of goods pursuant to Article 21, the information referred to in Article 226, points (1) to (4), (6), (7), (8), (9), (10), (11) and (16);

(e) in respect of the acquisition of goods and services, other than goods or services that are exempted from VAT in the Member State where the transaction is taxable, for which the customer is liable to pay VAT pursuant to Article 194, 195, 196, 197 or 204, the information referred to in Article 226, points (1) to (4), (6), (7), (8), (9), (10), (16), (17), and (15) where relevant.’;

(18) Articles 265 to 271 are deleted;

(19) in Title XI, Chapter 6, the following section is added:

‘SECTION 2

DIGITAL REPORTING REQUIREMENTS FOR SELF-SUPPLIES AND SUPPLIES OF GOODS AND SERVICES MADE BETWEEN TAXABLE PERSONS WITHIN THE TERRITORY OF A MEMBER STATE

Article 271a

1. Member States may require that taxable persons established or identified for VAT purposes in their territory send electronically to their tax authorities data on the supplies of goods and services, other than those referred to in Article 262, made within their territory to themselves or to other taxable persons.

2. Member States may require that taxable persons established or identified for VAT purposes in their territory send electronically to their tax authorities data on the supplies of goods and services, other than those referred to in Article 262, made within their territory to them by themselves or by other taxable persons.

Article 271b

1. Where a Member State requires data to be sent pursuant to Article 271a(1), the taxable person obliged to issue the invoice, or a third party on behalf of that taxable person, shall transmit such data on each individual transaction at the time when the invoice is issued or should have been issued.

Where the invoice is issued by the acquirer of the goods or the recipient of the services on behalf of the taxable person obliged to issue an invoice, the data referred to in Article 271a(1) shall be transmitted for each individual transaction no later than 5 days after the invoice is issued or should have been issued.

2. Where a Member State requires data to be sent pursuant to Article 271a(2), the taxable person to whom an invoice was issued, or a third party on behalf of that taxable person, shall transmit such data on each individual transaction no later than 5 days after the invoice is received. Member States may provide for the transmission of data on those transactions where the person to whom the invoice has to be issued has not received the invoice in due time.

3. Member States shall allow for the transmission of data from electronic invoices which comply with the European standard on electronic invoicing and the list of its syntaxes pursuant to Directive 2014/55/EU.

Member States may allow for the transmission of data from electronic invoices using data formats other than the European standard on electronic invoicing and the list of its syntaxes pursuant to Directive 2014/55/EU provided that the other data formats ensure interoperability with that standard.

4. Member States requiring the transmission of data pursuant to Article 271a may limit the scope of that obligation to certain categories of taxable person, or certain types of transaction. They shall also determine the data that need to be transmitted.

Article 271c

By 31 March 2033, the Commission shall, on the basis of the information provided by Member States, present to the Council an interim evaluation report on the functioning of the electronic invoicing set out in Chapter 3 and of the intra-Community and domestic digital reporting requirements set out in this Chapter. In that report, the Commission shall:

(a) assess the effects of the measures on the effectiveness of the VAT collection and on the reduction of the VAT gap, on the number of controls carried out by the tax administration as well as on the reduction of the administrative burden and on cost savings for taxable persons;

(b) assess the effects of the option offered to Member States in Article 262(4) on VAT fraud in other Member States and on the functioning of the central VIES;

(c) assess the technical issues derived from the implementation of the measures, such as errors, delays and omissions related to the transmission of the invoices and the data;

(d) take stock of the measures and services put in place by Member States and made available to taxpayers to alleviate their administrative burden;

(e) take stock of possible new technological developments in the areas of electronic invoicing and digital reporting;

(f) assess accordingly the need for further measures and, if it deems necessary, make an appropriate legislative proposal for such measures.’;

(20) Article 273 is replaced by the following:

‘Article 273

Member States may impose other obligations which they deem necessary to ensure the correct collection of VAT and to prevent evasion, subject to the requirement of equal treatment as between domestic transactions and transactions carried out between Member States by taxable persons and provided that such obligations do not, in trade between Member States, give rise to formalities connected with the crossing of borders.

The option under the first paragraph of this Article may not be relied upon in order to impose additional invoicing obligations over and above those laid down in Chapter 3, or to implement new additional general transaction-based reporting obligations for supplies or acquisitions of goods and services between taxable persons identified for VAT purposes within the Union over and above those laid down in Chapter 6. Nevertheless, Member States may require taxable persons to store data on their transactions for the purpose of reporting the data required to prepare and submit a VAT return or for auditing purposes. Member States which, on 1 January 2024, had a general transaction-based reporting obligation for supplies of goods and services other than those referred to in Article 262, may maintain those reporting obligations until they implement a digital and real-time reporting system of supplies of goods and services which complies with the requirements laid down in Chapter 6, Section 2.

Member States which, on 1 January 2024, had a general transaction-based reporting obligation for acquisitions of goods and services other than those referred to in Article 262, may maintain those reporting obligations until they implement a digital and real-time reporting system of acquisitions of goods and services which complies with the requirements laid down in Chapter 6, Section 2.

Member States may maintain the requirement for taxable persons to store data on their transactions for the purpose of reporting the data required to prepare and submit a VAT return or for auditing purposes.

Member States may impose reporting obligations for transactions other than those covered by the reporting obligations laid down in Chapter 6.’.

1. Member States may apply the laws, regulations and administrative provisions regarding Article 1, points 2 and 3 from 14 April 2025. They shall immediately inform the Commission thereof.

2. Member States shall adopt and publish, by 31 December 2026, the laws, regulations and administrative provisions necessary to comply with Article 2. They shall immediately inform the Commission thereof.

They shall apply those measures from 1 January 2027.

3. Member States shall adopt and publish, by 30 June 2028, the laws, regulations and administrative provisions necessary to comply with Article 3. They shall immediately inform the Commission thereof.

They shall apply those measures from 1 July 2028.

By way of derogation from the second subparagraph of this paragraph, Member States shall apply the measures necessary to comply with Article 3, point (1), at the earliest from 1 July 2028 and at the latest from 1 January 2030.

4. Member States shall adopt and publish, by 30 June 2029, the laws, regulations and administrative provisions necessary to comply with Article 4. They shall immediately inform the Commission thereof.

They shall apply those measures from 1 July 2029.

5. Member States shall adopt and publish, by 30 June 2030, the laws, regulations and administrative provisions necessary to comply with Article 5. They shall immediately inform the Commission thereof.

They shall apply those measures from 1 July 2030.

By way of derogation from the second subparagraph of this paragraph, Member States having a domestic digital real-time transaction-based reporting obligation in place on 1 January 2024 or having been granted an authorisation on the basis of Article 395 before 1 January 2024 allowing them to put such an obligation in place, or where such authorisation was not necessary, having adopted national legislation before 1 January 2024 providing for the introduction of such a domestic digital real-time transaction-based reporting obligation, shall apply the measures regarding Article 5, point (5), related to Article 218, and the measures regarding Article 5, point (19), related to Articles 271a and 271b, by 1 January 2035, in so far as domestic electronic invoicing and reporting are concerned. Where the interim evaluation report referred to in Article 271c reveals the existence of shortcomings, the Commission shall assess the need for further measures and shall, if necessary, make an appropriate proposal with a view to postponing that deadline until those shortcomings are addressed.

6. When Member States adopt measures referred to in paragraphs 1 to 5, they shall contain a reference to this Directive or be accompanied by such a reference on the occasion of their official publication. The methods of making such reference shall be laid down by Member States.

7. Member States shall communicate to the Commission the text of the main measures of national law which they adopt in the field covered by this Directive.

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

This Directive is addressed to the Member States.

Article 1

Amendment to Regulation (EU) No 904/2010 applicable from the entry into force of this Regulation

In Article 17(1) of Regulation (EU) No 904/2010, point (e) is replaced by the following:

‘(e) data on the VAT identification numbers referred to in Article 369q of Directive 2006/112/EC it has issued and, per VAT identification number issued by any Member State, the total value of the imports of goods exempted under Article 143(1), point (ca), of that Directive during each month, per Member State of consumption as defined in Article 369l, second paragraph, point (4), of that Directive;’.

(1) in Article 1, paragraph 4 is replaced by the following:

‘4. This Regulation also lays down rules and procedures for the exchange by electronic means of VAT information on goods and services supplied or goods transferred in accordance with the special schemes provided for in Title XII, Chapter 6, of Directive 2006/112/EC and also for any subsequent exchange of information and, as far as goods and services covered by the special schemes are concerned, for the transfer of money between Member States’ competent authorities.’;

(2) in Article 2, paragraph 2 is replaced by the following:

‘2. The definitions contained in Articles 358, 358a, 369a, 369l and 369xa of Directive 2006/112/EC for the purposes of each special scheme shall also apply for the purposes of this Regulation.’;

(3) in Article 17(1), point (d) is replaced by the following:

‘(d) information which it collects pursuant to Articles 360, 361, 364, 365, 369c, 369f, 369g, 369o, 369p, 369s, 369t, 369xc, 369xf and 369xg of Directive 2006/112/EC;’;

(4) Article 47b is replaced by the following:

‘Article 47b

1. Member States shall provide that taxable persons making use of the special scheme laid down in Title XII, Chapter 6, Section 2, of Directive 2006/112/EC are to provide to the Member State of identification, by electronic means, the information laid down in Article 361 of that Directive.

Taxable persons making use of the special schemes laid down in Title XII, Chapter 6, Sections 3 and 5, of Directive 2006/112/EC shall provide to the Member State of identification, by electronic means, details for their identification when their activities commence pursuant to Articles 369c and 369xc of that Directive.

Taxable persons shall also submit any changes in the information provided pursuant to Article 361(2), Article 369c and Article 369xc of Directive 2006/112/EC by electronic means.

2. The Member State of identification shall transmit the information referred to in paragraph 1 of this Article by electronic means to the competent authorities of the other Member States within 10 days from the end of the month in which the information was received from the taxable person making use of one of the special schemes laid down in Title XII, Chapter 6, Sections 2, 3 and 5, of Directive 2006/112/EC. The Member State of identification shall in the same manner inform the competent authorities of the other Member States of the VAT identification numbers referred to in those Sections.

3. Where a taxable person making use of one of the special schemes laid down in Title XII, Chapter 6, Sections 2, 3 and 5, of Directive 2006/112/EC is excluded from that special scheme, the Member State of identification shall inform the competent authorities of the other Member States thereof by electronic means and without delay.’;

(5) Article 47d is replaced by the following:

‘Article 47d

1. Member States shall provide that the VAT return with the details set out in Articles 365, 369g, 369t and 369xg of Directive 2006/112/EC is to be submitted by electronic means.

2. The Member State of identification shall transmit the information referred to in paragraph 1 of this Article by electronic means to the competent authority of the Member State of consumption, or the competent authorities of the Member States from and to which the goods were dispatched or transported, after the date on which the VAT return was required to be submitted in accordance with Directive 2006/112/EC but not later than 20 days after the end of the month during which the VAT return was required to be submitted.

The Member State of identification shall also transmit the information provided for in Article 369g(2) of Directive 2006/112/EC to the competent authority of each other Member State from which goods are dispatched or transported and the information provided for in Article 369g(3) of Directive 2006/112/EC to the competent authority of each Member State of establishment concerned.

Member States which have required that the VAT return be made in a national currency other than euro shall convert the amounts into euro using the exchange rate valid for the last day of the tax period. The exchange shall be done following the exchange rates published by the European Central Bank for that day, or, if there is no publication on that day, on the next day of publication.’;

(6) in Article 47h, the following paragraph is added:

‘For the purposes of the first paragraph of this Article, Member States shall grant competent authorities access to the information referred to in Article 369p(1) and (3) of Directive 2006/112/EC.’;

(7) Article 47i is amended as follows:

(a) paragraph 1 is replaced by the following:

‘1. To obtain the records held by a taxable person or intermediary pursuant to Articles 369, 369k, 369x and 369xk of Directive 2006/112/EC, the Member State of consumption or the Member State from or to which the goods have been dispatched or transported shall first make a request to the Member State of identification by electronic means.’;

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

‘4. The Member State of identification shall transmit the records obtained by electronic means without delay to the requesting Member State of consumption or the Member State from or to which the goods have been dispatched or transported.

5. Where the requesting Member State of consumption or the Member State from or to which the goods have been dispatched or transported does not receive the records within 30 days of the date of the making of the request, that Member State may take any action in accordance with its national legislation to obtain such records.’;

(8) the following article is inserted:

‘Article 47ia

The Commission shall, in the framework of a revision of Regulation (EU) No 904/2010, assess the possibility of enabling between Member States automated access to records provided to the Member State of identification by taxable persons registered in any of the special schemes laid down in Title XII, Chapter 6, of Directive 2006/112/EC.’;

(9) in Article 47j(2), the first subparagraph is replaced by the following:

‘Without prejudice to Article 7(4), if the Member State of consumption or the Member State from or to which the goods have been dispatched or transported decides that an administrative enquiry is required, it shall first consult with the Member State of identification on the need for such an enquiry.’;

(10) the following chapter is inserted:

‘CHAPTER XIa

Provisions concerning record-keeping obligations for taxable persons facilitating supplies of goods or services through the use of electronic interfaces in accordance with Article 242a of Directive 2006/112/EC

Article 47m

1. To obtain the records held by a taxable person pursuant to Article 242a of Directive 2006/112/EC and without prejudice to paragraph 2, second subparagraph, of that Article, the Member State in which the supplies referred to in that Article are taxable shall first make a request by electronic means to a Member State in which the taxable person is identified for VAT purposes.

2. Where a Member State in which a taxable person is identified for VAT purposes receives a request as referred to in paragraph 1, that Member State shall transmit the request by electronic means and without delay to the taxable person.

3. Member States shall provide that, upon request, a taxable person is to submit the requested records by electronic means to the Member State in which that taxable person is identified for VAT purposes and which has transmitted the request. Member States shall allow the records to be submitted using a standard form.

4. The Member State in which a taxable person is identified for VAT purposes and which has transmitted the request shall transmit the records obtained pursuant to paragraph 3 of this Article by electronic means and without delay to the requesting Member State in which the supplies referred to in Article 242a of Directive 2006/112/EC are taxable.

5. Where the requesting Member State in which the supplies referred to in Article 242a of Directive 2006/112/EC are taxable does not receive the records within 30 days of the date of the making of the request, that Member State may take any action in accordance with its national legislation to obtain such records.

Article 47n

The Commission shall specify the following by means of implementing acts:

(a) the technical details for the standard form referred to in Article 47m(3);

(b) the technical details, including a common electronic message, for providing the information referred to in Article 47m(1), (2) and (4) as well as the technical means for the transmission of that information.

Those implementing acts shall be adopted in accordance with the examination procedure referred to in Article 58(2).

Article 47o

The Commission shall, in the framework of a revision of Regulation (EU) No 904/2010, assess the possibility of enabling between Member States automated access to data provided to the Member State of establishment by platforms in the framework of their record-keeping obligations.’.

(1) point (c) is replaced by the following:

‘(c) the VAT identification numbers of the persons who carried out the supplies of goods and services referred to in point (b);’;

(2) in point (e), the introductory wording is replaced by the following:

‘the total value of the supplies of goods and services referred to in point (b) from each person referred to in point (c) to each person holding a VAT identification number issued by another Member State under the following conditions:’.

(1) in Article 2(1), points (g) and (h) are replaced by the following:

‘(g) “intra-Community supply of goods” means any supply of goods in relation to which data are to be submitted in accordance with Article 262 of Directive 2006/112/EC;

(h) “intra-Community supply of services” means any supply of services in relation to which data are to be submitted in accordance with Article 262 of Directive 2006/112/EC;’;

(2) in Article 17(1), point (a) is replaced by the following:

‘(a) information which it collects pursuant to Title XI, Chapter 6, of Directive 2006/112/EC as amended by Council Directive (EU) 2022/890 (*);

(*) Council Directive (EU) 2022/890 of 3 June 2022 amending Directive 2006/112/EC as regards the extension of the application period of the optional reverse charge mechanism in relation to supplies of certain goods and services susceptible to fraud and of the Quick Reaction Mechanism against VAT fraud (OJ L 155, 8.6.2022, p. 1, ELI: http://data.europa.eu/eli/dir/2022/890/oj).’;

(3) in Chapter V, the following section is added:

‘SECTION 3

ELECTRONIC CENTRAL VAT INFORMATION EXCHANGE SYSTEM

Article 24g

1. The Commission shall develop, maintain, host and technically manage an electronic central VAT information exchange system (“central VIES”) for the purposes referred to in Article 1.

2. Each Member State shall develop, maintain, host and technically manage a national electronic system to automatically transmit the following information to the central VIES:

(a) information which it collects pursuant to Title XI, Chapter 6, Section 1, of Directive 2006/112/EC;

(b) information on the identity, activity, legal form and address of persons to whom it has issued a VAT identification number, collected pursuant to Article 213 of Directive 2006/112/EC, the date on which that number was issued and other VAT identification numbers issued to those persons;

(c) the VAT identification numbers issued by the Member State which have become invalid and the dates on which those numbers became invalid; and

(d) the date on which and the time at which the data referred to in points (a), (b) and (c) were modified.

The information referred to in point (a) of the first subparagraph of this paragraph shall be in conformity with the European standard on electronic invoicing and the list of its syntaxes as set out in Directive 2014/55/EU of the European Parliament and of the Council (*).

The Commission shall specify by means of an implementing act the details and the format of the information listed in the first subparagraph of this paragraph. That implementing act shall be adopted in accordance with the examination procedure referred to in Article 58(2).

3. Each Member State may store the information referred to in Article 24j, points (a) to (d), subject to the access permissions referred to in Article 24k(3), point (b), in the national electronic system referred to in paragraph 2 of this Article in accordance with its national legislation.

Article 24h

1. Member States shall ensure that the information available in the central VIES is kept up to date, complete and accurate.

The Commission shall by means of an implementing act establish the criteria to determine which changes are not pertinent, essential or useful enough to be transmitted to the central VIES. That implementing act shall be adopted in accordance with the examination procedure referred to in Article 58(2).

2. Member States shall adopt the measures necessary to ensure that, in their assessment, the data provided by taxable persons and non-taxable legal persons for their identification for VAT purposes in accordance with Article 214 of Directive 2006/112/EC are complete and accurate before such data are transmitted to the central VIES.

Member States shall implement procedures for checking the data referred to in the first subparagraph as determined by the results of their risk assessment. The checks shall be carried out, in principle, prior to identification for VAT purposes or, where only preliminary checks are conducted before such identification, no later than 6 months after such identification.

3. Member States shall inform the Commission and other Member States of the measures implemented at national level to ensure the quality and reliability of the information pursuant to paragraph 2.

4. Member States shall automatically transmit the information referred to in Article 24g(2) to the central VIES without delay.

The Commission shall define in an implementing act the details on the acceptable technical delays. That implementing act shall be adopted in accordance with the examination procedure referred to in Article 58(2).

5. By way of derogation from paragraph 4 of this Article, Member States shall automatically transmit the information referred to in Article 24g(2), point (a), to the central VIES no later than one day after the collection of the information submitted by the taxable person to the competent authorities.

6. The information referred to in Article 24g(2) shall be available in the central VIES for 10 years from the end of the year in which the information was transmitted to it.

Article 24i

1. Member States shall automatically update the central VIES to ensure that the VAT identification number, as referred to in Article 214 of Directive 2006/112/EC, is shown as invalid in the central VIES in the following situations:

(a) where persons identified for VAT purposes have stated that their economic activity, as referred to in Article 9 of Directive 2006/112/EC, has ceased or where the competent authority considers that those persons have ceased such activity;

(b) where persons have declared false data in order to obtain VAT identification and, if the tax administration had known, it would have refused identification for VAT purposes or withdrawn the VAT identification number;

(c) where persons have failed to communicate changes to their data and, if the tax administration had known, it would have refused identification for VAT purposes or withdrawn the VAT identification number.

For the purposes of the first subparagraph, point (a), the persons concerned shall have the right to prove the existence of an economic activity by other means.

The situations listed in the first subparagraph are without prejudice to any national rules providing for additional situations.

2. For the purposes of paragraph 1, first subparagraph, point (a), the competent authority shall consider an economic activity to be ceased in at least the following situations:

(a) despite being required to do so, the person identified for VAT purposes has failed to submit VAT returns for 1 year after the expiry of the deadline for submitting the first VAT return that was missed;

(b) despite being required to do so, the person identified for VAT purposes has failed to submit any data on the intra-Community supply of goods or services for 6 months after the expiry of the deadline for submitting the data for the first transaction that was missed.

The situations listed in the first subparagraph are without prejudice to any national rules providing for additional situations.

Article 24j

The central VIES shall have the following functions with regard to information received pursuant to Article 24g(2):

(a) to store the information referred to in points (b), (c) and (d) of this paragraph and in Article 24g(2);

(b) to cross-check the information collected pursuant to Title XI, Chapter 6, Section 1, of Directive 2006/112/EC, and make the result of that cross-check available to Member States which require taxable persons to submit data referred to in Article 264 of that Directive in respect of transactions listed in Article 262(1), points (b) and (d), of that Directive;

(c) to aggregate information collected pursuant to Article 213 of Directive 2006/112/EC in respect of persons to whom a VAT identification number was issued and to make the following details accessible to the officials or electronic systems referred to in Article 24k of this Regulation:

(i) the total value of all intra-Community supplies of goods and the total value of all intra-Community supplies of services to persons holding a VAT identification number issued by a Member State by all operators identified for the purposes of VAT in each other Member State;

(ii) the VAT identification numbers of the persons who carried out the supplies of goods and services referred to in point (i);

(iii) the total value of the supplies of goods and services referred to in point (i) from each person referred to in point (ii) to each person holding a VAT identification number issued by a Member State; and

(iv) the total value of the supplies of goods and services referred to in point (i) from each person referred to in point (ii) to each person holding a VAT identification number issued by another Member State;

(d) to process information, together with any information communicated or collected pursuant to this Regulation;

(e) to make the information referred to in Article 24g(2) and in points (b), (c) and (d) of this paragraph accessible to the officials or electronic systems referred to in Article 24k according to access permissions referred to in Article 24k(3), point (b);

(f) to provide confirmation of the validity of the VAT identification number of any specified person as well as the associated name and address; and

(g) a log system to track the time of access and information accessed by officials or electronic systems referred to in Article 24k.

Article 24k

1. Each Member State shall grant automated access to the central VIES in accordance with the access permissions referred to in paragraph 3, point (b), to:

(a) officials who are authorised by the competent authority of that Member State to directly access information in the central VIES;

(b) Eurofisc liaison officials, as referred to in Article 36(1), who hold a personal user identification for the central VIES and where that access is in connection with an investigation into suspected VAT fraud or is to detect VAT fraud;

(c) officials who are authorised by the competent authority of that Member State that check the requirements provided for in Article 143(2) of Directive 2006/112/EC.

2. Each Member State shall grant automated access to the central VIES in accordance with the access permissions referred to in paragraph 3, point (b), to:

(a) national electronic systems of that Member State that check the requirements provided for in Article 143(2) of Directive 2006/112/EC;

(b) national electronic systems, as referred to in Article 24g(2), for the purposes referred to in Article 1(1), second subparagraph;

(c) CESOP referred to in Article 24a;

(d) the electronic systems carrying out swift exchange, processing and analysis of targeted information on cross-border fraud by Eurofisc.

3. The Commission shall specify by means of an implementing act the following:

(a) the practical arrangements for the identification of the officials and electronic systems referred to in paragraphs 1 and 2;

(b) the technical details concerning the access and detailed access permissions of the officials and electronic systems referred to in paragraphs 1 and 2 of this Article to the information referred to in Article 24j, points (a) to (g), and the detailed data in the central VIES to which access is to be granted.

That implementing act shall be adopted in accordance with the examination procedure referred to in Article 58(2).

Article 24l

1. The costs of establishing, operating and maintaining the central VIES shall be borne by the general budget of the Union. Those costs shall include the costs of the secure connection between the central VIES and the national electronic systems referred to in Article 24g(2), and the costs of the services necessary to carry out the functions listed in Article 24j.

2. Each Member State shall bear the costs of and shall be responsible for all developments to its national electronic system as referred to in Article 24g(2) necessary to permit the exchange of information using the Common Communications Network (CCN) or any other similar secure network.

Article 24m

The Commission shall specify by means of implementing acts the following:

(a) the tasks to be carried out by the Commission for the development, maintenance, hosting and technical management of the central VIES;

(b) the roles and responsibilities of Member States as controllers and of the Commission as processor under Regulation (EU) 2016/679 and Regulation (EU) 2018/1725.

Those implementing acts shall be adopted in accordance with the examination procedure referred to in Article 58(2).

(*) Directive 2014/55/EU of the European Parliament and of the Council of 16 April 2014 on electronic invoicing in public procurement (OJ L 133, 6.5.2014, p. 1, ELI: http://data.europa.eu/eli/dir/2014/55/oj).’.

(1) in Article 17(1), points (a), (b) and (c) are deleted;

(2) Article 20 is amended as follows:

(a) paragraph 2 is deleted;

(b) paragraph 3 is replaced by the following:

‘3. By way of derogation from paragraph 1 of this Article, where information is to be corrected in, or added to, the electronic system pursuant to Article 19, the information shall be entered no later than 1 month after the period in which it was collected.’;

(3) Article 21 is amended as follows:

(a) paragraphs 1a and 2 are deleted;

(b) paragraph 3 is replaced by the following:

‘3. The Commission shall determine by means of implementing acts the practical arrangements as regards the conditions provided for in paragraph 2a, point (d), of this Article in order to enable the Member State providing the information to identify the Eurofisc liaison official accessing the information. Those implementing acts shall be adopted in accordance with the examination procedure referred to in Article 58(2).’;

(4) Articles 22 and 23 are deleted;

(5) in Article 31, paragraph 1 is replaced by the following:

‘1. The competent authorities of each Member State shall ensure that persons involved in the intra-Community supply of goods or services and non-established taxable persons supplying services are allowed to obtain, for the purposes of such transactions, confirmation by electronic means of the validity of the VAT identification number of any specified person as well as the associated name and address. That information shall correspond to the data referred to in Article 24g(2).’.

Article 6

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

Article 1 shall apply from the entry into force of this Regulation.

Article 2 shall apply from 1 July 2028.

Article 3 shall apply from 1 July 2029.

Article 4 shall apply from 1 July 2030.

Article 5 shall apply from 1 July 2032.

(1) the following articles are inserted:

‘Article 9b

1. For the application of Article 28a of Directive 2006/112/EC, the term “facilitates” means the use by a taxable person of an electronic interface to allow a customer and a supplier offering supplies, within the Union, of short-term accommodation rental services or passenger transport services by road through the electronic interface to enter into contact, which results in a supply of such services through that electronic interface.

2. A taxable person shall not be considered to facilitate a supply of short-term accommodation rental services or passenger transport services by road where all of the following conditions are met:

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

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

(c) that taxable person is not, either directly or indirectly, involved in the provision of that supply.

3. Article 28a of Directive 2006/112/EC shall not apply to a taxable person who only provides one or more of the following:

(a) the processing of payments in relation to the supply of short-term accommodation rental services or passenger transport services by road;

(b) the listing or advertising of short-term accommodation rental services or passenger transport services by road;

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

4. Notwithstanding paragraph 1 of this Article, Article 28a of Directive 2006/112/EC shall not apply to a taxable person who provides the means by which the cost of passenger transport services by road can be shared between the user and the person providing the transport.

Article 9c

For the application of Article 28a(1) of Directive 2006/112/EC, the taxable person supplying the services shall provide their identification number for VAT purposes or the identification number allocated to them in accordance with Article 362 or 369d of that Directive, as referred to in Article 28a(1), point (a), of that Directive, and the declaration referred to in Article 28a(1), point (b), of that Directive to the taxable person facilitating the supply only once, unless there is a change in their activity as a taxable person.

Where a passenger transport service by road takes place in more than one Member State, the taxable person supplying the service shall provide to the taxable person facilitating the supply the identification number for VAT purposes allocated to them by each Member State in which the transport takes place, or the identification number allocated to them in accordance with Article 362 or 369d of Directive 2006/112/EC.

Article 9d

For the application of Article 28a of Directive 2006/112/EC, where, on the basis of information provided by the person supplying the underlying services, 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 where it is subsequently found that that taxable person should have been deemed to be the supplier, provided that all of the following conditions are met:

(a) the taxable person is dependent on information provided by the supplier of the services;

(b) the information provided by the supplier of the services is erroneous;

(c) the taxable person can prove that they did not and could not reasonably have known that that information was erroneous.

Article 9e

For the purpose of determining the place of supply of a facilitation service as referred to in Article 46a of Directive 2006/112/EC, the taxable person shall regard the person to whom that service was supplied as a non-taxable person where that person to whom that service was supplied does not provide a VAT identification number, unless that taxable person has information to the contrary.

Article 9f

The exemptions laid down in Article 98(2), and Articles 371, 378, 379 to 386 and 388 to 390c of Directive 2006/112/EC shall still apply where the taxable person facilitating the supply of services is deemed to have received and supplied those services themselves under Article 28a of that Directive.

Article 9g

Where a taxable person is deemed to have received and supplied the services referred to in Article 28a of Directive 2006/112/EC themselves, the supply of those services may be subject to the special scheme provided for in Title XII, Chapter 1, of that Directive if that taxable person meets the conditions for that special scheme.

The supply of the services referred to in Article 28a of Directive 2006/112/EC provided to a taxable person who is deemed to have received and supplied those services themselves shall not be subject to the special scheme provided for in Title XII, Chapter 1, of that Directive.’;

(2) in Article 13a, the introductory wording is replaced by the following:

‘The place where a non-taxable legal person is established, as referred to in Article 54(1), second subparagraph, Article 56(2), first subparagraph, and Articles 58 and 59 of Directive 2006/112/EC, shall be:’;

(3) in Article 18(2), the second subparagraph is replaced by the following:

‘However, irrespective of information to the contrary, the supplier of telecommunications, broadcasting or electronically supplied services, or of services under Article 54(1), second subparagraph, of Directive 2006/112/EC, may regard a customer established within the Community as a non-taxable person as long as that customer has not communicated their individual VAT identification number to the supplier of those services.’;

(4) in Article 23, paragraph 2 is replaced by the following:

‘2. Where, in accordance with Article 54(1), second subparagraph, and Articles 58 and 59 of Directive 2006/112/EC, a supply of services is taxable at the place where the customer is established, or, in the absence of an establishment, where the customer has their permanent address or usually resides, the supplier shall establish that place based on factual information provided by the customer, and verify that information by normal commercial security measures such as those relating to identity or payment checks.’;

(5) in Article 24b, first paragraph, the introductory wording is replaced by the following:

‘For the application of Article 54(1), second subparagraph, or Article 58 of Directive 2006/112/EC, where the activities are streamed or otherwise made virtually available to a non-taxable person, or where telecommunications, broadcasting or electronically supplied services are supplied to a non-taxable person:’;

(6) in Article 24d, paragraph 1 is replaced by the following:

‘1. Where a supplier supplies a service under Article 54(1), second subparagraph, of Directive 2006/112/EC, or a service listed in Article 58(1) of that Directive, the supplier may rebut a presumption referred to in Article 24a or Article 24b, first subparagraph, point (a), (b) or (c), of this Regulation on the basis of three items of non-contradictory evidence indicating that the customer is established, has their permanent address or usually resides elsewhere.’;

(7) in Article 24f, the introductory wording is replaced by the following:

‘For the purpose of applying the rules in Article 54(1), second subparagraph, or Article 58 of Directive 2006/112/EC and fulfilling the requirements of Article 24b, first subparagraph, point (d), or Article 24d(1) of this Regulation, the following shall, in particular, serve as evidence:’;

(8) Article 30 is replaced by the following:

‘Article 30

1. The supply of services of intermediaries as referred to in Article 46 of Directive 2006/112/EC shall cover the services of intermediaries acting in the name of and on behalf of the recipient of the services procured and the services performed by intermediaries acting in the name of and on behalf of the provider of the services procured.

2. For the purposes of Article 46a of Directive 2006/112/EC, the term “facilitation service” means a service supplied by a taxable person to either a customer or a supplier, or to both, through the use of an electronic interface such as a marketplace, platform, portal or similar means, thereby allowing the customer and the supplier to enter into contact which results in a supply of goods or services through that electronic interface.

A facilitation service as referred to in the first subparagraph shall be regarded as distinct and independent from the goods or services that the taxable person is deemed to supply.

3. A taxable person shall not be considered to supply a facilitation service where all of the following conditions are met:

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

(b) that taxable person is not, either directly or indirectly, involved in authorising a charge to the customer in respect of the payment made;

(c) that taxable person is not, either directly or indirectly, involved in the provision of that supply.

4. Article 46a of Directive 2006/112/EC shall not apply to a taxable person who only provides one or more of the following:

(a) the processing of payments in relation to the supply;

(b) the listing or advertising of goods or services;

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

(9) in Article 54a, the following paragraph is added:

‘3. This Section shall cease to apply on 30 June 2029.’;

(10) in Article 54c(2), point (b) is replaced by the following:

‘(b) a description of the goods, their value, the place where the dispatch or transport of the goods begins and ends, together with the time of supply and, if available, the order number or unique transaction number’;

(11) the following article is inserted:

‘Article 54d

The information to be provided in accordance with Article 242b of Directive 2006/112/EC shall contain the following:

(a) the Member State from which the goods are dispatched or transported;

(b) the Member State to which the goods are dispatched or transported;

(c) the description and quantity of the goods transferred;

(d) the date of dispatch or transport.’;

(12) in Chapter XI, Section 2, the heading 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 transfers of own goods (Articles 358 to 369xk of Directive 2006/112/EC)’;

(13) Article 57a is amended as follows:

(a) point (2) is replaced by the following:

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

(b) the following point is inserted:

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

(c) 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 transfer-of-own-goods scheme, as defined in points (1), (2), (3) and (3a), respectively, as the context requires;

(5) “taxable person” means any of the following:

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

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

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

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

(14) in Article 57d, the following paragraph is added:

‘3. Where a taxable person informs the Member State of identification that they intend to make use of the transfer-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 transfer-of-own-goods scheme takes place before the date referred to in the first subparagraph, that special scheme shall apply from the date of that first transfer, provided that the taxable person informs the Member State of identification of the commencement of their activities to be covered by the special scheme no later than the tenth day of the month following that first transfer.’;

(15) in Article 57e, the following paragraph is added:

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

(16) Article 57f is amended as follows:

(a) in paragraph 1, the following subparagraph is added:

‘Where the Member State of identification changes in accordance with the second subparagraph, that change shall also apply, if applicable, to the registration for the transfer-of-own-goods scheme.’;

(b) the following paragraph is added:

‘3. Where a taxable person using the transfer-of-own-goods scheme ceases to meet the conditions of the definition laid down in Article 369xa(1), point (b), 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 the transfer-of-own-goods scheme, that taxable person shall, in order to continue using that special scheme, indicate as the new Member State of identification the Member State in which that taxable person has established their business or, if that taxable person has not established their business in the Community, a Member State where that taxable person has a fixed establishment. Where the taxable person using the transfer-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 they dispatch or transport 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.

Where the Member State of identification changes in accordance with the second subparagraph of this paragraph, that change shall also apply, if applicable, to the registration for the special scheme as laid down in Title XII, Chapter 6, Section 3, of Directive 2006/112/EC.’;

(17) in Article 57g, the following paragraph is added:

‘3. A taxable person using the transfer-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 the use of the special 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 from and to which goods have been dispatched or transported.’;

(18) Article 58 is amended as follows:

(a) paragraph 1 is replaced by the following:

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

Only the Member State of identification may 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 is inserted:

‘2a. The exclusion of a taxable person from the transfer-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.’;

(19) 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 special scheme shall be assumed to have ceased their taxable activities within the meaning of Article 363, point (b), Article 369e, point (b), Article 369r(1), point (b), Article 369r(3), point (b), or 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 their activities covered by any special scheme provided for in Title XII, Chapter 6, of that Directive.’;

(20) in Article 58b, 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, point (d), Article 369r(1), point (d), Article 369r(2), point (c), Article 369r(3), point (d), or Article 369xe, point (d), of Directive 2006/112/EC, in the following cases:

(a) where reminders pursuant to Article 60a of this Regulation have been issued to the taxable person, or the intermediary acting on their 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 those return periods within 10 days after the reminder has been sent;

(b) where a reminder pursuant to Article 63a of this Regulation has been issued to the taxable person or the intermediary acting on their 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 their behalf for each and every one of those 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 their behalf has failed to make the records referred to in Articles 369, 369k, 369x and 369xk of Directive 2006/112/EC electronically available.’;

(21) 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 transfer-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 States from and to which the goods have been dispatched or transported.’;

(22) Article 59 is amended as follows:

(a) paragraph 1 is replaced by the following:

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

(b) the following paragraph is inserted:

‘2a. Where, in accordance with Article 57d(3), second subparagraph, the transfer-of-own-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) paragraph 3 is replaced by the following:

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

(d) the following paragraph is inserted:

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

(e) 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 their 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.’;

(23) 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 under that special scheme 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 VAT returns, the taxable person, or the intermediary acting on their behalf shall submit a VAT return indicating that no supplies or transfers have been made during that period (a nil-VAT return).’;

(24) 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 Article 364, 369f, 369s or 369xf of Directive 2006/112/EC of their obligation to submit such a VAT 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 States from and to which the goods have been dispatched or transported.

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

(25) 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 VAT return and not by adjustments in a subsequent VAT return.

Changes to the figures contained in a VAT return relating to periods from the third return period in 2021 shall, up to the date on which that VAT return is required to be submitted in accordance with Directive 2006/112/EC, be included in that VAT 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 VAT return was required to be submitted in accordance with Directive 2006/112/EC, be made only by adjustments in a subsequent VAT 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 VAT return was required to be submitted.

However, the rules of the Member State of consumption or of the Member States from and to which the goods were dispatched or transported, on assessments and amendments shall remain unaffected.’;

(26) Article 61a is replaced by the following:

‘Article 61a

1. A taxable person or an intermediary acting on their behalf shall submit the final VAT return and any late submissions of previous VAT 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 VAT return and previous VAT returns arising after the submission of the final VAT return shall be discharged directly with the tax authorities of the Member State of consumption concerned or the Member States from and to which the goods were dispatched or transported.

2. In respect of each taxable person on whose behalf an intermediary is acting, the intermediary shall submit the final VAT returns and any late submissions of previous VAT 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).

Any corrections to the final VAT return and previous VAT returns arising after the submission of the final VAT return shall be discharged directly with the tax authorities of the Member State of consumption concerned or the Member States from and to which the goods were dispatched or transported.’;

(27) Article 63c is amended as follows:

(a) paragraph 1 is amended as follows:

(i) point (b) is replaced by the following:

‘(b) the type of services or the description and quantity of goods supplied, indicating, where applicable, whether it is a supply in accordance with Article 16, 18 or 26 of Directive 2006/112/EC following a transfer under the transfer-of-own-goods scheme;’;

(ii) the following point is inserted:

‘(ba) the relevant information related to adjustments in accordance with Title X, Chapter 5, of Directive 2006/112/EC following a transfer under the transfer-of-own-goods scheme;’;

(iii) point (f) is replaced by the following:

‘(f) the VAT rate applied, where relevant;’;

(iv) the following point is inserted:

‘(fa) in the case of exemption with right of deduction, reference to the applicable provision of Directive 2006/112/EC, or to the corresponding national provision;’;

(v) point (g) is replaced by the following:

‘(g) the amount of VAT payable indicating the currency used, where relevant;’;

(vi) 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, where relevant;’;

(vii) the following point is added:

‘(m) in respect of supplies 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 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 (f) is replaced by the following:

‘(f) the VAT rate applied, where relevant;’;

(ii) the following point is inserted:

‘(fa) in the case of exemption with right of deduction, reference to the applicable provision of Directive 2006/112/EC, or to the corresponding national provision;’;

(iii) the following point is added:

‘(n) in respect of supplies 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 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.’;

(c) the following paragraph is inserted:

‘2a. In order to be regarded as sufficiently detailed within the meaning of Article 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, indicating where applicable whether those are capital goods as defined by the Member State to which the goods have been dispatched or transported;

(d) the date of the dispatch or transport of the goods dispatched or transported to another Member State;

(e) the taxable amount, indicating the currency used;

(f) any subsequent increase or reduction in the taxable amount;

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

(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 their behalf in such a way that it can be made available by electronic means without delay and in respect of each individual service or good supplied, or transferred. Where that taxable person or the intermediary acting on their 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 Member State of identification shall by electronic means inform the Member States of consumption or the Member States from and to which the goods have been dispatched or transported that the reminder has been sent.’.

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 July 2028.

However, Article 1, points (2) to (7), shall apply from the entry into force of this Regulation.