What changed, Council Implementing Regulation (EU) No 282/2011 of 15 March 2011 laying down implementing…

+ ## *SECTION 1* / ***(Articles 14 to 19 of Directive 2006/112/EC)***
− ## CHAPTER IV / **(ARTICLES 24 TO 29 OF DIRECTIVE 2006/112/EC)**
+ ### Article 5a
− ### Article 6
+ For the application of Article 14(4) of Directive 2006/112/EC, goods shall be considered to have been dispatched or transported by or on behalf of the supplier, including where the supplier intervenes indirectly in the dispatch or transport of the goods, in particular in the following cases:
− 1. Restaurant and catering services mean services consisting of the supply of prepared or unprepared food or beverages or both, for human consumption, accompanied by sufficient support services allowing for the immediate consumption thereof. The provision of food or beverages or both is only one com…
+ (a) where the dispatch or transport of the goods is subcontracted by the supplier to a third party who delivers the goods to the customer;
− 2. The supply of prepared or unprepared food or beverages or both, whether or not including transport but without any other support services, shall not be considered restaurant or catering services within the meaning of paragraph 1.
+ (b) where the dispatch or transport of the goods is provided by a third party but the supplier bears either the total or partial responsibility for the delivery of the goods to the customer;
− ### Article 6a
+ (c) where the supplier invoices and collects the transport fees from the customer and further remits them to a third party who will arrange the dispatch or transport of the goods;
− 1. Telecommunications services within the meaning of Article 24(2) of Directive 2006/112/EC shall cover, in particular, the following:
+ (d) where the supplier promotes by any means the delivery services of a third party to the customer, puts the customer and a third party in contact or otherwise provides to a third party the information needed for the delivery of the goods to the consumer.
− (a) fixed and mobile telephone services for the transmission and switching of voice, data and video, including telephone services with an imaging component (videophone services);
+ However, goods shall not be considered to have been dispatched or transported by or on behalf of the supplier where the customer transports the goods himself or where the customer arranges the delivery of the goods with a third person and the supplier does not intervene directly or indirectly to pro…
− (b) telephone services provided through the internet, including voice over internet Protocol (VoIP);
+ ### Article 5b
− (c) voice mail, call waiting, call forwarding, caller identification, three-way calling and other call management services;
+ For the application of Article 14a of Directive 2006/112/EC, the term ‘facilitates’ means the use of an electronic interface to allow a customer and a supplier offering goods for sale through the electronic interface to enter into contact which results in a supply of goods through that electronic in…
− (d) paging services;
+ However, a taxable person is not facilitating a supply of goods where all of the following conditions are met:
− (e) audiotext services;
+ (a) that taxable person does not set, either directly or indirectly, any of the terms and conditions under which the supply of goods is made;
− (f) facsimile, telegraph and telex;
+ (b) that taxable person is not, either directly or indirectly, involved in authorising the charge to the customer in respect of the payment made;
− (g) access to the internet, including the World Wide Web;
+ (c) that taxable person is not, either directly or indirectly, involved in the ordering or delivery of the goods.
− (h) private network connections providing telecommunications links for the exclusive use of the client.
+ Article 14a of Directive 2006/112/EC shall not apply to a taxable person who only provides any of the following:
− 2. Telecommunications services within the meaning of Article 24(2) of Directive 2006/112/EC shall not cover the following:
+ (a) the processing of payments in relation to the supply of goods;
− (a) electronically supplied services;
+ (b) the listing or advertising of goods;
− (b) radio and television broadcasting (hereinafter ‘broadcasting’) services.
+ (c) the redirecting or transferring of customers to other electronic interfaces where goods are offered for sale, without any further intervention in the supply.
− ### Article 6b
+ ### Article 5c
− 1. Broadcasting services shall include services consisting of audio and audiovisual content, such as radio or television programmes which are provided to the general public via communications networks by and under the editorial responsibility of a media service provider, for simultaneous listening o…
+ For the application of Article 14a of Directive 2006/112/EC, a taxable person, who is deemed to have received and supplied the goods himself, shall not be held liable for the payment of VAT in excess of the VAT which he declared and paid on these supplies where all of the following conditions are me…
− 2. Paragraph 1 shall cover, in particular, the following:
+ (a) the taxable person is dependent on information provided by suppliers selling goods through an electronic interface or by other third parties in order to correctly declare and pay the VAT on those supplies;
− (a) radio or television programmes transmitted or retransmitted over a radio or television network;
+ (b) the information referred to in point (a) is erroneous;
− (b) radio or television programmes distributed via the internet or similar electronic network (IP streaming), if they are broadcast simultaneous to their being transmitted or retransmitted over a radio or television network.
+ (c) the taxable person can demonstrate that he did not and could not reasonably know that this information was incorrect.
− 3. Paragraph 1 shall not cover the following:
+ ### Article 5d
− (a) telecommunications services;
+ Unless he has information to the contrary, the taxable person deemed to have received and supplied the goods pursuant to Article 14a of Directive 2006/112/EC shall regard:
− (b) electronically supplied services;
+ (a) the person selling goods through an electronic interface as a taxable person;
− (c) the provision of information about particular programmes on demand;
+ (b) the person buying those goods as a non-taxable person.
− (d) the transfer of broadcasting or transmission rights;
+ ## *SECTION 2* / ***(Articles 24 to 29 of Directive 2006/112/EC)***
− (e) the leasing of technical equipment or facilities for use to receive a broadcast;
+ ### Article 6
− (f) radio or television programmes distributed via the internet or similar electronic network (IP streaming), unless they are broadcast simultaneous to their being transmitted or retransmitted over a radio or television network.
+ **1.** Restaurant and catering services mean services consisting of the supply of prepared or unprepared food or beverages or both, for human consumption, accompanied by sufficient support services allowing for the immediate consumption thereof. The provision of food or beverages or both is only one…
− ### Article 7
+ **2.** The supply of prepared or unprepared food or beverages or both, whether or not including transport but without any other support services, shall not be considered restaurant or catering services within the meaning of paragraph 1.
− 1. ‘Electronically supplied services’ as referred to in Directive 2006/112/EC shall include services which are delivered over the Internet or an electronic network and the nature of which renders their supply essentially automated and involving minimal human intervention, and impossible to ensure in…
+ ### Article 6a
− 2. Paragraph 1 shall cover, in particular, the following:
+ **1.** Telecommunications services within the meaning of Article 24(2) of Directive 2006/112/EC shall cover, in particular, the following:(a) fixed and mobile telephone services for the transmission and switching of voice, data and video, including telephone services with an imaging component (video…
− (a) the supply of digitised products generally, including software and changes to or upgrades of software;
+ **2.** Telecommunications services within the meaning of Article 24(2) of Directive 2006/112/EC shall not cover the following:(a) electronically supplied services;(b) radio and television broadcasting (hereinafter ‘broadcasting’) services.
− (b) services providing or supporting a business or personal presence on an electronic network such as a website or a webpage;
+ ### Article 6b
− (c) services automatically generated from a computer via the Internet or an electronic network, in response to specific data input by the recipient;
+ **1.** Broadcasting services shall include services consisting of audio and audiovisual content, such as radio or television programmes which are provided to the general public via communications networks by and under the editorial responsibility of a media service provider, for simultaneous listeni…
− (d) the transfer for consideration of the right to put goods or services up for sale on an Internet site operating as an online market on which potential buyers make their bids by an automated procedure and on which the parties are notified of a sale by electronic mail automatically generated from a…
+ **2.** Paragraph 1 shall cover, in particular, the following:(a) radio or television programmes transmitted or retransmitted over a radio or television network;(b) radio or television programmes distributed via the internet or similar electronic network (IP streaming), if they are broadcast simultan…
− (e) Internet Service Packages (ISP) of information in which the telecommunications component forms an ancillary and subordinate part (i.e. packages going beyond mere Internet access and including other elements such as content pages giving access to news, weather or travel reports; playgrounds; webs…
+ **3.** Paragraph 1 shall not cover the following:(a) telecommunications services;(b) electronically supplied services;(c) the provision of information about particular programmes on demand;(d) the transfer of broadcasting or transmission rights;(e) the leasing of technical equipment or facilities fo…
− (f) the services listed in Annex I.
− 
− 3. Paragraph 1 shall not cover the following:
+ ### Article 7
− (a) broadcasting services;
+ **1.** ‘Electronically supplied services’ as referred to in Directive 2006/112/EC shall include services which are delivered over the Internet or an electronic network and the nature of which renders their supply essentially automated and involving minimal human intervention, and impossible to ensur…
− (b) telecommunications services;
+ **2.** Paragraph 1 shall cover, in particular, the following:(a) the supply of digitised products generally, including software and changes to or upgrades of software;(b) services providing or supporting a business or personal presence on an electronic network such as a website or a webpage;(c) serv…
− (c) goods, where the order and processing is done electronically;
+ **3.** Paragraph 1 shall not cover the following:(a) broadcasting services;▼B(b) telecommunications services;(c) goods, where the order and processing is done electronically;(d) CD-ROMs, floppy disks and similar tangible media;(e) printed matter, such as books, newsletters, newspapers or journals;(f…
− (d) CD-ROMs, floppy disks and similar tangible media;
− 
− (e) printed matter, such as books, newsletters, newspapers or journals;
− 
− (f) CDs and audio cassettes;
− 
− (g) video cassettes and DVDs;
− 
− (h) games on a CD-ROM;
− 
− (i) services of professionals such as lawyers and financial consultants, who advise clients by e-mail;
− 
− (j) teaching services, where the course content is delivered by a teacher over the Internet or an electronic network (namely via a remote link);
− 
− (k) offline physical repair services of computer equipment;
− 
− (l) offline data warehousing services;
− (m) advertising services, in particular as in newspapers, on posters and on television;
− 
− (n) telephone helpdesk services;
− 
− (o) teaching services purely involving correspondence courses, such as postal courses;
− 
− (p) conventional auctioneers’ services reliant on direct human intervention, irrespective of how bids are made;
− 
− (t) tickets to cultural, artistic, sporting, scientific, educational, entertainment or similar events booked online;
− 
− (u) accommodation, car-hire, restaurant services, passenger transport or similar services booked online.
− 
+ **1.** For the application of Article 28 of Directive 2006/112/EC, where electronically supplied services are supplied through a telecommunications network, an interface or a portal such as a marketplace for applications, a taxable person taking part in that supply shall be presumed to be acting in …
− 1. For the application of Article 28 of Directive 2006/112/EC, where electronically supplied services are supplied through a telecommunications network, an interface or a portal such as a marketplace for applications, a taxable person taking part in that supply shall be presumed to be acting in his …
+ **2.** Paragraph 1 shall also apply where telephone services provided through the internet, including voice over internet Protocol (VoIP), are supplied through a telecommunications network, an interface or a portal such as a marketplace for applications and are supplied under the same conditions as …
− 2. Paragraph 1 shall also apply where telephone services provided through the internet, including voice over internet Protocol (VoIP), are supplied through a telecommunications network, an interface or a portal such as a marketplace for applications and are supplied under the same conditions as set …
+ **3.** This Article shall not apply to a taxable person who only provides for processing of payments in respect of electronically supplied services or of telephone services provided through the internet, including voice over internet Protocol (VoIP), and who does not take part in the supply of those…
− 3. This Article shall not apply to a taxable person who only provides for processing of payments in respect of electronically supplied services or of telephone services provided through the internet, including voice over internet Protocol (VoIP), and who does not take part in the supply of those ele…
+ **1.** For the application of Articles 44 and 45 of Directive 2006/112/EC, the place where the business of a taxable person is established shall be the place where the functions of the business’s central administration are carried out.
− 1. For the application of Articles 44 and 45 of Directive 2006/112/EC, the place where the business of a taxable person is established shall be the place where the functions of the business’s central administration are carried out.
+ **2.** In order to determine the place referred to in paragraph 1, account shall be taken of the place where essential decisions concerning the general management of the business are taken, the place where the registered office of the business is located and the place where management meets.
− 2. In order to determine the place referred to in paragraph 1, account shall be taken of the place where essential decisions concerning the general management of the business are taken, the place where the registered office of the business is located and the place where management meets.
+ **3.** The mere presence of a postal address may not be taken to be the place of establishment of a business of a taxable person.
− 3. The mere presence of a postal address may not be taken to be the place of establishment of a business of a taxable person.
+ **1.** For the application of Article 44 of Directive 2006/112/EC, a ‘fixed establishment’ shall be any establishment, other than the place of establishment of a business referred to in Article 10 of this Regulation, characterised by a sufficient degree of permanence and a suitable structure in term…
− 1. For the application of Article 44 of Directive 2006/112/EC, a ‘fixed establishment’ shall be any establishment, other than the place of establishment of a business referred to in Article 10 of this Regulation, characterised by a sufficient degree of permanence and a suitable structure in terms of…
+ **2.** For the application of the following Articles, a ‘fixed establishment’ shall be any establishment, other than the place of establishment of a business referred to in Article 10 of this Regulation, characterised by a sufficient degree of permanence and a suitable structure in terms of human an…
− 2. For the application of the following Articles, a ‘fixed establishment’ shall be any establishment, other than the place of establishment of a business referred to in Article 10 of this Regulation, characterised by a sufficient degree of permanence and a suitable structure in terms of human and te…
+ **3.** The fact of having a VAT identification number shall not in itself be sufficient to consider that a taxable person has a fixed establishment.
− (a) Article 45 of Directive 2006/112/EC;
− 
− (b) from 1 January 2013, the second subparagraph of Article 56(2) of Directive 2006/112/EC;
− 
− (c) until 31 December 2014, Article 58 of Directive 2006/112/EC;
− 
− (d) Article 192a of Directive 2006/112/EC.
− 
− 3. The fact of having a VAT identification number shall not in itself be sufficient to consider that a taxable person has a fixed establishment.
− 
− ### Article 14
− 
− Where in the course of a calendar year the threshold applied by a Member State in accordance with Article 34 of Directive 2006/112/EC is exceeded, Article 33 of that Directive shall not modify the place of supplies of goods other than products subject to excise duty carried out in the course of the …
− (a) the supplier has not exercised the option provided for under Article 34(4) of that Directive;
− 
− (b) the value of his supplies of goods did not exceed the threshold in the course of the preceding calendar year.
− 
− However, Article 33 of Directive 2006/112/EC shall modify the place of the following supplies to the Member State in which the dispatch or transport ends:
− 
− (a) the supply of goods by which the threshold applied by the Member State for the calendar year then current was exceeded in the course of the same calendar year;
− 
− (b) any subsequent supplies of goods within that Member State in that calendar year;
− 
− (c) supplies of goods within that Member State in the calendar year following the calendar year in which the event referred to in point (a) occurred.
− 
+ **1.** If the place of supply of services depends on whether the customer is a taxable or non-taxable person, the status of the customer shall be determined on the basis of Articles 9 to 13 and Article 43 of Directive 2006/112/EC.
− 1. If the place of supply of services depends on whether the customer is a taxable or non-taxable person, the status of the customer shall be determined on the basis of Articles 9 to 13 and Article 43 of Directive 2006/112/EC.
+ **2.** A non-taxable legal person who is identified or required to be identified for VAT purposes under point (b) of Article 214(1) of Directive 2006/112/EC because his intra-Community acquisitions of goods are subject to VAT or because he has exercised the option of making those operations subject …
− 2. A non-taxable legal person who is identified or required to be identified for VAT purposes under point (b) of Article 214(1) of Directive 2006/112/EC because his intra-Community acquisitions of goods are subject to VAT or because he has exercised the option of making those operations subject to V…
− 
− 1. Unless he has information to the contrary, the supplier may regard a customer established within the Community as a taxable person:
+ **1.** Unless he has information to the contrary, the supplier may regard a customer established within the Community as a taxable person:(a) where the customer has communicated his individual VAT identification number to him, and the supplier obtains confirmation of the validity of that identificat…
− (a) where the customer has communicated his individual VAT identification number to him, and the supplier obtains confirmation of the validity of that identification number and of the associated name and address in accordance with Article 31 of Council Regulation (EC) No 904/2010 of 7 October 2010 o…
+ **2.** Unless he has information to the contrary, the supplier may regard a customer established within the Community as a non-taxable person when he can demonstrate that the customer has not communicated his individual VAT identification number to him.
− (b) where the customer has not yet received an individual VAT identification number, but informs the supplier that he has applied for it and the supplier obtains any other proof which demonstrates that the customer is a taxable person or a non-taxable legal person required to be identified for VAT p…
− 
− 2. Unless he has information to the contrary, the supplier may regard a customer established within the Community as a non-taxable person when he can demonstrate that the customer has not communicated his individual VAT identification number to him.
− 
− 3. Unless he has information to the contrary, the supplier may regard a customer established outside the Community as a taxable person:
+ **3.** Unless he has information to the contrary, the supplier may regard a customer established outside the Community as a taxable person:(a) if he obtains from the customer a certificate issued by the customer’s competent tax authorities as confirmation that the customer is engaged in economic act…
− (a) if he obtains from the customer a certificate issued by the customer’s competent tax authorities as confirmation that the customer is engaged in economic activities in order to enable him to obtain a refund of VAT under Council Directive 86/560/EEC of 17 November 1986 on the harmonization of the…
− 
− (b) where the customer does not possess that certificate, if the supplier has the VAT number, or a similar number attributed to the customer by the country of establishment and used to identify businesses or any other proof which demonstrates that the customer is a taxable person and if the supplier…
+ **1.** In order to identify the customer’s fixed establishment to which the service is provided, the supplier shall examine the nature and use of the service provided.
− 1. In order to identify the customer’s fixed establishment to which the service is provided, the supplier shall examine the nature and use of the service provided.
+ **2.** The application of this Article shall be without prejudice to the customer’s obligations.
− 2. The application of this Article shall be without prejudice to the customer’s obligations.
+ **1.** From 1 January 2013, where, in accordance with the first subparagraph of Article 56(2) 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 he has his permanent address or usually resides, the s…
− 1. From 1 January 2013, where, in accordance with the first subparagraph of Article 56(2) 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 he has his permanent address or usually resides, the suppl…
+ **2.** Where, in accordance with 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 he has his permanent address or usually resides, the supplier shall establish that place based o…
− 2. Where, in accordance with 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 he has his permanent address or usually resides, the supplier shall establish that place based on fa…
+ **1.** For the application of Articles 44, 58 and 59a of Directive 2006/112/EC, where a supplier of telecommunications, broadcasting or electronically supplied services provides those services at a location such as a telephone box, a telephone kiosk, a wi-fi hot spot, an internet café, a restaurant …
− 1. For the application of Articles 44, 58 and 59a of Directive 2006/112/EC, where a supplier of telecommunications, broadcasting or electronically supplied services provides those services at a location such as a telephone box, a telephone kiosk, a wi-fi hot spot, an internet café, a restaurant or a…
+ **2.** If the location referred to in paragraph 1 of this Article is on board a ship, aircraft or train carrying out a passenger transport operation effected within the Community pursuant to Articles 37 and 57 of Directive 2006/112/EC, the country of the location shall be the country of departure of…
− 2. If the location referred to in paragraph 1 of this Article is on board a ship, aircraft or train carrying out a passenger transport operation effected within the Community pursuant to Articles 37 and 57 of Directive 2006/112/EC, the country of the location shall be the country of departure of the…
+ **1.** Where a supplier supplies a service listed in Article 58 of Directive 2006/112/EC, he may rebut a presumption referred to in Article 24a or in point (a), (b) or (c) of Article 24b of this Regulation on the basis of three items of non-contradictory evidence indicating that the customer is esta…
− 1. Where a supplier supplies a service listed in Article 58 of Directive 2006/112/EC, he may rebut a presumption referred to in Article 24a or in point (a), (b) or (c) of Article 24b of this Regulation on the basis of three items of non-contradictory evidence indicating that the customer is establis…
+ **2.** A tax authority may rebut presumptions that have been made under Article 24a, 24b or 24c where there are indications of misuse or abuse by the supplier.
− 2. A tax authority may rebut presumptions that have been made under Article 24a, 24b or 24c where there are indications of misuse or abuse by the supplier.
+ **1.** Services connected with immovable property, as referred to in Article 47 of Directive 2006/112/EC, shall include only those services that have a sufficiently direct connection with that property. Services shall be regarded as having a sufficiently direct connection with immovable property in …
− 1. Services connected with immovable property, as referred to in Article 47 of Directive 2006/112/EC, shall include only those services that have a sufficiently direct connection with that property. Services shall be regarded as having a sufficiently direct connection with immovable property in the …
+ **2.** Paragraph 1 shall cover, in particular, the following:(a) the drawing up of plans for a building or parts of a building designated for a particular plot of land regardless of whether or not the building is erected;(b) the provision of on site supervision or security services;(c) the construct…
− (a) where they are derived from an immovable property and that property makes up a constituent element of the service and is central to, and essential for, the services supplied;
+ **3.** Paragraph 1 shall not cover the following:(a) the drawing up of plans for a building or parts of a building if not designated for a particular plot of land;(b) the storage of goods in an immovable property if no specific part of the immovable property is assigned for the exclusive use of the …
− (b) where they are provided to, or directed towards, an immovable property, having as their object the legal or physical alteration of that property.
− 2. Paragraph 1 shall cover, in particular, the following:
− 
− (a) the drawing up of plans for a building or parts of a building designated for a particular plot of land regardless of whether or not the building is erected;
− 
− (b) the provision of on site supervision or security services;
− 
− (c) the construction of a building on land, as well as construction and demolition work performed on a building or parts of a building;
− 
− (d) the construction of permanent structures on land, as well as construction and demolition work performed on permanent structures such as pipeline systems for gas, water, sewerage and the like;
− 
− (e) work on land, including agricultural services such as tillage, sowing, watering and fertilisation;
− 
− (f) surveying and assessment of the risk and integrity of immovable property;
− 
− (g) the valuation of immovable property, including where such service is needed for insurance purposes, to determine the value of a property as collateral for a loan or to assess risk and damages in disputes;
− 
− (h) the leasing or letting of immovable property other than that covered by point (c) of paragraph 3, including the storage of goods for which a specific part of the property is assigned for the exclusive use of the customer;
− 
− (i) the provision of accommodation in the hotel sector or in sectors with a similar function, such as holiday camps or sites developed for use as camping sites, including the right to stay in a specific place resulting from the conversion of timeshare usage rights and the like;
− 
− (j) the assignment or transfer of rights other than those covered by points (h) and (i) to use the whole or parts of an immovable property, including the licence to use part of a property, such as the granting of fishing and hunting rights or access to lounges in airports, or the use of an infrastru…
− 
− (k) the maintenance, renovation and repair of a building or parts of a building, including work such as cleaning, tiling, papering and parqueting;
− 
− (l) the maintenance, renovation and repair of permanent structures such as pipeline systems for gas, water, sewerage and the like;
− 
− (m) the installation or assembly of machines or equipment which, upon installation or assembly, qualify as immovable property;
− 
− (n) the maintenance and repair, inspection and supervision of machines or equipment if those machines or equipment qualify as immovable property;
− 
− (o) property management other than portfolio management of investments in real estate covered by point (g) of paragraph 3, consisting of the operation of commercial, industrial or residential real estate by or on behalf of the owner of the property;
− 
− (p) intermediation in the sale, leasing or letting of immovable property and in the establishment or transfer of certain interests in immovable property or rights in rem over immovable property (whether or not treated as tangible property), other than intermediation covered by point (d) of paragraph…
− 
− (q) legal services relating to the transfer of a title to immovable property, to the establishment or transfer of certain interests in immovable property or rights in rem over immovable property (whether or not treated as tangible property), such as notary work, or to the drawing up of a contract to…
− 
− 3. Paragraph 1 shall not cover the following:
− 
− (a) the drawing up of plans for a building or parts of a building if not designated for a particular plot of land;
− 
− (b) the storage of goods in an immovable property if no specific part of the immovable property is assigned for the exclusive use of the customer;
− 
− (c) the provision of advertising, even if it involves the use of immovable property;
− 
− (d) intermediation in the provision of hotel accommodation or accommodation in sectors with a similar function, such as holiday camps or sites developed for use as camping sites, if the intermediary is acting in the name and on behalf of another person;
− 
− (e) the provision of a stand location at a fair or exhibition site together with other related services to enable the exhibitor to display items, such as the design of the stand, transport and storage of the items, the provision of machines, cable laying, insurance and advertising;
− 
− (f) the installation or assembly, the maintenance and repair, the inspection or the supervision of machines or equipment which is not, or does not become, part of the immovable property;
− 
− (g) portfolio management of investments in real estate;
− 
− (h) legal services other than those covered by point (q) of paragraph 2, connected to contracts, including advice given on the terms of a contract to transfer immovable property, or to enforce such a contract, or to prove the existence of such a contract, where such services are not specific to a tr…
− 
+ **1.** Services in respect of admission to cultural, artistic, sporting, scientific, educational, entertainment or similar events as referred to in Article 53 of Directive 2006/112/EC shall include the supply of services of which the essential characteristics are the granting of the right of admissi…
− 1. Services in respect of admission to cultural, artistic, sporting, scientific, educational, entertainment or similar events as referred to in Article 53 of Directive 2006/112/EC shall include the supply of services of which the essential characteristics are the granting of the right of admission t…
− 
− 2. Paragraph 1 shall apply in particular to:
+ **2.** Paragraph 1 shall apply in particular to:(a) the right of admission to shows, theatrical performances, circus performances, fairs, amusement parks, concerts, exhibitions, and other similar cultural events;(b) the right of admission to sporting events such as matches or competitions;(c) the ri…
− (a) the right of admission to shows, theatrical performances, circus performances, fairs, amusement parks, concerts, exhibitions, and other similar cultural events;
+ **3.** Paragraph 1 shall not cover the use of facilities such as gymnastics halls and suchlike, in exchange for the payment of a fee.
− (b) the right of admission to sporting events such as matches or competitions;
− 
− (c) the right of admission to educational and scientific events such as conferences and seminars.
− 3. Paragraph 1 shall not cover the use of facilities such as gymnastics halls and suchlike, in exchange for the payment of a fee.
− 
+ **1.** ‘Means of transport’ as referred to in Article 56 and point (g) of the first paragraph of Article 59 of Directive 2006/112/EC shall include vehicles, whether motorised or not, and other equipment and devices designed to transport persons or objects from one place to another, which might be pu…
− 1. ‘Means of transport’ as referred to in Article 56 and point (g) of the first paragraph of Article 59 of Directive 2006/112/EC shall include vehicles, whether motorised or not, and other equipment and devices designed to transport persons or objects from one place to another, which might be pulled…
+ **2.** The means of transport referred to in paragraph 1 shall include, in particular, the following vehicles:(a) land vehicles, such as cars, motor cycles, bicycles, tricycles and caravans;(b) trailers and semi-trailers;(c) railway wagons;(d) vessels;(e) aircraft;(f) vehicles specifically designed …
− 2. The means of transport referred to in paragraph 1 shall include, in particular, the following vehicles:
+ **3.** Vehicles which are permanently immobilised and containers shall not be considered to be means of transport as referred to in paragraph 1.
− (a) land vehicles, such as cars, motor cycles, bicycles, tricycles and caravans;
− 
− (b) trailers and semi-trailers;
− 
− (c) railway wagons;
− 
− (d) vessels;
− 
− (e) aircraft;
− 
− (f) vehicles specifically designed for the transport of sick or injured persons;
− (g) agricultural tractors and other agricultural vehicles;
− 
− (h) mechanically or electronically propelled invalid carriages.
− 
− 3. Vehicles which are permanently immobilised and containers shall not be considered to be means of transport as referred to in paragraph 1.
− 
+ **1.** For the application of Article 56 of Directive 2006/112/EC, the duration of the continuous possession or use of a means of transport which is the subject of hiring shall be determined on the basis of the contract between the parties involved.
− 1. For the application of Article 56 of Directive 2006/112/EC, the duration of the continuous possession or use of a means of transport which is the subject of hiring shall be determined on the basis of the contract between the parties involved.
+ **2.** Where hiring of one and the same means of transport is covered by consecutive contracts between the same parties, the duration shall be that of the continuous possession or use of the means of transport provided for under the contracts as a whole.
− 2. Where hiring of one and the same means of transport is covered by consecutive contracts between the same parties, the duration shall be that of the continuous possession or use of the means of transport provided for under the contracts as a whole.
+ **3.** Unless there is abusive practice, consecutive contracts between the same parties for different means of transport shall not be considered to be consecutive contracts for the purposes of paragraph 2.
− 3. Unless there is abusive practice, consecutive contracts between the same parties for different means of transport shall not be considered to be consecutive contracts for the purposes of paragraph 2.
+ 
+ ## CHAPTER Va / **(TITLE VI OF DIRECTIVE 2006/112/EC)**
+ 
+ ### Article 41a
+ 
+ For the application of Article 66a of Directive 2006/112/EC, the time when the payment has been accepted means the time when the payment confirmation, the payment authorisation message or a commitment for payment from the customer is received by or on behalf of the supplier selling goods through the…
+ **1.** For the purpose of applying the exemptions laid down in Article 138 of Directive 2006/112/EC, it shall be presumed that goods have been dispatched or transported from a Member State to a destination outside its territory but within the Community in either of the following cases:(a) the vendor…
− 1. For the purpose of applying the exemptions laid down in Article 138 of Directive 2006/112/EC, it shall be presumed that goods have been dispatched or transported from a Member State to a destination outside its territory but within the Community in either of the following cases:
+ **2.** A tax authority may rebut a presumption that has been made under paragraph 1.
− (a) the vendor indicates that the goods have been dispatched or transported by him or by a third party on his behalf, and either the vendor is in possession of at least two items of non-contradictory evidence referred to in point (a) of paragraph 3 which were issued by two different parties that are…
+ **3.** For the purposes of paragraph 1, the following shall be accepted as evidence of dispatch or transport:(a) documents relating to the dispatch or transport of the goods, such as a signed CMR document or note, a bill of lading, an airfreight invoice or an invoice from the carrier of the goods;(b…
− (b) the vendor is in possession of the following:
− 
− (i) a written statement from the acquirer, stating that the goods have been dispatched or transported by the acquirer, or by a third party on behalf of the acquirer, and identifying the Member State of destination of the goods; that written statement shall state: the date of issue; the name and addr…
− 
− (ii) at least two items of non-contradictory evidence referred to in point (a) of paragraph 3 that were issued by two different parties that are independent of each other, of the vendor and of the acquirer, or any single item referred to in point (a) of paragraph 3 together with any single item of n…
− 
− The acquirer shall furnish the vendor with the written statement referred to in point (b)(i) by the tenth day of the month following the supply.
− 
− 2. A tax authority may rebut a presumption that has been made under paragraph 1.
− 
− 3. For the purposes of paragraph 1, the following shall be accepted as evidence of dispatch or transport:
− 
− (a) documents relating to the dispatch or transport of the goods, such as a signed CMR document or note, a bill of lading, an airfreight invoice or an invoice from the carrier of the goods;
− 
− (b) the following documents:
− 
− (i) an insurance policy with regard to the dispatch or transport of the goods, or bank documents proving payment for the dispatch or transport of the goods;
− 
− (ii) official documents issued by a public authority, such as a notary, confirming the arrival of the goods in the Member State of destination;
− (iii) a receipt issued by a warehouse keeper in the Member State of destination, confirming the storage of the goods in that Member State.
− 
+ **1.** In order to qualify for recognition as an international body for the application of point (g) of Article 143(1) and point (b) of the first subparagraph of Article 151(1) of Directive 2006/112/EC a body which is to be set up as a European Research Infrastructure Consortium (ERIC), as referred …
− 1. In order to qualify for recognition as an international body for the application of point (g) of Article 143(1) and point (b) of the first subparagraph of Article 151(1) of Directive 2006/112/EC a body which is to be set up as a European Research Infrastructure Consortium (ERIC), as referred to i…
+ **2.** The exemption provided for in point (g) of Article 143(1) and point (b) of the first subparagraph of Article 151(1) of Directive 2006/112/EC shall apply to an ERIC referred to in paragraph 1 where it is recognised as an international body by the host Member State.
− (a) it shall have a distinct legal personality and full legal capacity;
− (b) it shall be set up under and shall be subject to European Union law;
− 
− (c) its membership shall include Member States and, where appropriate, third countries and inter-governmental organisations, but exclude private bodies;
− 
− (d) it shall have specific and legitimate objectives that are jointly pursued and essentially non-economic in nature.
− 
− 2. The exemption provided for in point (g) of Article 143(1) and point (b) of the first subparagraph of Article 151(1) of Directive 2006/112/EC shall apply to an ERIC referred to in paragraph 1 where it is recognised as an international body by the host Member State.
− 
+ **1.** Where the recipient of a supply of goods or services is established within the Community but not in the Member State in which the supply takes place, the VAT and/or excise duty exemption certificate set out in Annex II to this Regulation shall, subject to the explanatory notes set out in the …
− 1. Where the recipient of a supply of goods or services is established within the Community but not in the Member State in which the supply takes place, the VAT and/or excise duty exemption certificate set out in Annex II to this Regulation shall, subject to the explanatory notes set out in the Anne…
+ **2.** The certificate referred to in paragraph 1 shall be stamped by the competent authorities of the host Member State. However, if the goods or services are intended for official use, Member States may dispense the recipient from the requirement to have the certificate stamped under such conditio…
− 2. The certificate referred to in paragraph 1 shall be stamped by the competent authorities of the host Member State. However, if the goods or services are intended for official use, Member States may dispense the recipient from the requirement to have the certificate stamped under such conditions a…
+ **3.** Where direct exemption is applied in the Member State in which the supply takes place, the supplier shall obtain the certificate referred to in paragraph 1 of this Article from the recipient of the goods or services and retain it as part of his records. If the exemption is granted by means of…
− 3. Where direct exemption is applied in the Member State in which the supply takes place, the supplier shall obtain the certificate referred to in paragraph 1 of this Article from the recipient of the goods or services and retain it as part of his records. If the exemption is granted by means of a r…
+ **1.** For the application of Article 192a of Directive 2006/112/EC, a fixed establishment of the taxable person shall be taken into consideration only when it is characterised by a sufficient degree of permanence and a suitable structure in terms of human and technical resources to enable it to mak…
− 1. For the application of Article 192a of Directive 2006/112/EC, a fixed establishment of the taxable person shall be taken into consideration only when it is characterised by a sufficient degree of permanence and a suitable structure in terms of human and technical resources to enable it to make th…
+ **2.** Where a taxable person has a fixed establishment within the territory of the Member State where the VAT is due, that establishment shall be considered as not intervening in the supply of goods or services within the meaning of point (b) of Article 192a of Directive 2006/112/EC, unless the tec…
− 2. Where a taxable person has a fixed establishment within the territory of the Member State where the VAT is due, that establishment shall be considered as not intervening in the supply of goods or services within the meaning of point (b) of Article 192a of Directive 2006/112/EC, unless the technic…
+ **1.** The register referred to in Article 243(3) of Directive 2006/112/EC that is to be kept by every taxable person who transfers goods under call-off stock arrangements shall contain the following information:(a) the Member State from which the goods were dispatched or transported, and the date o…
− 1. The register referred to in Article 243(3) of Directive 2006/112/EC that is to be kept by every taxable person who transfers goods under call-off stock arrangements shall contain the following information:
+ **2.** The register referred to in Article 243(3) of Directive 2006/112/EC that is to be kept by every taxable person to whom goods are supplied under call-off stock arrangements shall contain the following information:(a) the VAT identification number of the taxable person who transfers goods under…
− (a) the Member State from which the goods were dispatched or transported, and the date of dispatch or transport of the goods;
+ ## *SECTION 1B* / ***(Articles 241 to 249 of Directive 2006/112/EC)***
− (b) the VAT identification number of the taxable person for whom the goods are intended, issued by the Member State to which the goods are dispatched or transported;
+ ### Article 54b
− (c) the Member State to which the goods are dispatched or transported, the VAT identification number of the warehouse keeper, the address of the warehouse at which the goods are stored upon arrival, and the date of arrival of the goods in the warehouse;
+ **1.** For the application of Article 242a of Directive 2006/112/EC, the term ‘facilitates’ means the use of an electronic interface to allow a customer and a supplier offering services or goods for sale through the electronic interface to enter into contact which results in a supply of goods or ser…
− (d) the value, description and quantity of the goods that arrived in the warehouse;
+ **2.** For the application of Article 242a of Directive 2006/112/EC, the term ‘facilitates’ shall not cover instances where a taxable person only provides any of the following:(a) the processing of payments in relation to the supply of goods or services;(b) the listing or advertising of the goods or…
− (e) the VAT identification number of the taxable person substituting for the person referred to in point (b) of this paragraph under the conditions referred to in Article 17a(6) of Directive 2006/112/EC;
+ ### Article 54c
− (f) the taxable amount, description and quantity of the goods supplied and the date on which the supply of the goods referred to in point (a) of Article 17a(3) of Directive 2006/112/EC is made and the VAT identification number of the buyer;
+ **1.** The taxable person referred to in Article 242a of Directive 2006/112/EC shall keep the following records in respect of supplies where he is deemed to have received and supplied goods himself in accordance with Article 14a of Directive 2006/112/EC or where he takes part in a supply of electron…
− (g) the taxable amount, description and quantity of the goods, and the date of occurrence of any of the conditions and the respective ground in accordance with Article 17a(7) of Directive 2006/112/EC;
+ **2.** The taxable person referred to in Article 242a of Directive 2006/112/EC shall keep the following information in respect of supplies other than those referred to in paragraph 1:(a) the name, postal address and electronic address or website of the supplier whose supplies are facilitated through…
− (h) the value, description and quantity of the returned goods and the date of the return of the goods referred to in Article 17a(5) of Directive 2006/112/EC.
− 
− 2. The register referred to in Article 243(3) of Directive 2006/112/EC that is to be kept by every taxable person to whom goods are supplied under call-off stock arrangements shall contain the following information:
− 
− (a) the VAT identification number of the taxable person who transfers goods under call-off stock arrangements;
− 
− (b) the description and quantity of the goods intended for him;
− 
− (c) the date on which the goods intended for him arrive in the warehouse;
− (d) the taxable amount, description and quantity of the goods supplied to him and the date on which the intra-Community acquisition of the goods referred to in point (b) of Article 17a(3) of Directive 2006/112/EC is made;
− 
− (e) the description and quantity of the goods, and the date on which the goods are removed from the warehouse by order of the taxable person referred to in point (a);
− 
− (f) the description and quantity of the goods destroyed or missing and the date of destruction, loss or theft of the goods that previously arrived in the warehouse or the date on which the goods were found to be destroyed or missing.
− 
− Where the goods are dispatched or transported under call-off stock arrangements to a warehouse keeper different from the taxable person for whom the goods are intended to be supplied, the register of that taxable person does not need to contain the information referred to in points (c), (e) and (f) …
− 
+ 
+ (1) ‘non-Union scheme’ means the special scheme for services supplied by taxable persons not established within the Community as set out in Section 2 of Chapter 6 of Title XII of Directive 2006/112/EC;
+ 
+ (2) ‘Union scheme’ means the special scheme for intra-Community distance sales of goods, for supplies of goods within a Member State made by electronic interfaces facilitating those supplies and for services supplied by taxable persons established within the Community but not in the Member State of …
+ (3) ‘import scheme’ means the special scheme for distance sales of goods imported from third territories or third countries as set out in Section 4 of Chapter 6 of Title XII of Directive 2006/112/EC;
− (1) ‘non-Union scheme’ means the special scheme for telecommunications services, broadcasting services or electronic services supplied by taxable persons not established within the Community provided for in Section 2 of Chapter 6 of Title XII of Directive 2006/112/EC;
+ (4) ‘special scheme’ means the ‘non-Union scheme’, the ‘Union scheme’ or the ‘import scheme’ as the context requires;
− (2) ‘Union scheme’ means the special scheme for telecommunications services, broadcasting services or electronic services supplied by taxable persons established within the Community but not established in the Member State of consumption provided for in Section 3 of Chapter 6 of Title XII of Directi…
+ (5) ‘taxable person’ means a taxable person referred to in Article 359 of Directive 2006/112/EC who is permitted to use the non-Union scheme, a taxable person referred to in Article 369b of that Directive who is permitted to use the Union scheme or a taxable person referred to in Article 369m of tha…
− (3) ‘special scheme’ means the ‘non-Union scheme’ and/or the ‘Union scheme’ as the context requires;
+ (6) ‘intermediary’ means a person defined in point (2) in the second paragraph of Article 369l of Directive 2006/112/EC.
− (4) ‘taxable person’ means a taxable person not established within the Community as defined in point (1) of Article 358a of Directive 2006/112/EC, or a taxable person not established in the Member State of consumption, as defined in point (1) of the first paragraph of Article 369a of that Directive.
+ (deleted)
− Where a taxable person using the Union scheme has established his business within the Community, the Member State in which his place of business is established shall be the Member State of identification.
− 
− Where a taxable person using the Union scheme has established his business outside the Community, but has more than one fixed establishment in the Community, he may choose any Member State in which he has a fixed establishment as the Member State of identification, in accordance with the second para…
+ The Union scheme shall not apply to services supplied in a Member State where the taxable person has established his business or has a fixed establishment. The supply of those services shall be declared to the competent tax authorities of that Member State in the VAT return as provided for in Articl…
− The Union scheme shall not apply to telecommunications, broadcasting or electronic services supplied in a Member State where the taxable person has established his business or has a fixed establishment. The supplies of those services shall be declared to the competent tax authorities of that Member …
+ **1.** Where a taxable person informs the Member State of identification that he intends to make use of the non-Union or the Union scheme, that special scheme shall apply as from the first day of the following calendar quarter.However, where the first supply of goods or services to be covered by the…
− When a taxable person informs the Member State of identification that he intends to make use of one of the special schemes, that special scheme shall apply as from the first day of the following calendar quarter.
+ **2.** Where a taxable person or an intermediary acting on his behalf informs the Member State of identification that he intends to make use of the import scheme, that special scheme shall apply from the day the taxable person or the intermediary has been allocated the individual VAT identification …
− However, where the first supply of services to be covered by that special scheme takes place before the date referred to in the first paragraph, the special scheme shall apply as from the date of that first supply, provided the taxable person informs the Member State of identification of the commenc…
+ 
+ The Member State of identification shall identify the taxable person using the Union scheme by means of his VAT identification number referred to in Articles 214 and 215 of Directive 2006/112/EC.
+ The individual identification number allocated to an intermediary pursuant to Article 369q(2) of Directive 2006/112/EC shall enable him to act as intermediary on behalf of taxable persons making use of the import scheme. However, this number cannot be used by the intermediary to declare VAT on taxab…
− The Member State of identification shall identify the taxable person using the Union scheme by means of his VAT identification number as referred to in Articles 214 and 215 of Directive 2006/112/EC.
+ **1.** Where a taxable person using the Union scheme ceases to meet the conditions of the definition laid down in point (2) of Article 369a of Directive 2006/112/EC, the Member State in which he has been identified shall cease to be the Member State of identification.However, where that taxable pers…
− 1. Where a taxable person using the Union scheme ceases to meet the conditions of the definition laid down in point (2) of the first paragraph of Article 369a of Directive 2006/112/EC, the Member State in which he has been identified shall cease to be the Member State of identification. Where that t…
+ **2.** Where a taxable person using the import scheme or an intermediary acting on his behalf ceases to meet the conditions laid down in points (b) to (e) of point (3) of the second paragraph of Article 369l of Directive 2006/112/EC, the Member State in which the taxable person or his intermediary h…
− 2. Where the Member State of identification changes in accordance with paragraph 1, that change shall apply as from the date on which the taxable person ceases to have a business establishment or a fixed establishment in the Member State previously indicated as the Member State of identification.
+ **1.** A taxable person using the non-Union or the Union scheme may cease using those special schemes regardless of whether he continues to supply goods or services which can be eligible for those special schemes. The taxable person shall inform the Member State of identification at least 15 days be…
− A taxable person using a special scheme may cease using that special scheme regardless of whether he continues to supply services 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 quarter …
+ **2.** A taxable person using the import scheme may cease using that scheme regardless of whether he continues to carry out distance sales of goods imported from third territories or third countries. The taxable person or the intermediary acting on his behalf shall inform the Member State of identif…
− VAT obligations relating to supplies of telecommunications, broadcasting or electronic services arising after the date on which the cessation became effective shall be discharged directly with the tax authorities of the Member State of consumption concerned.
− Where a taxable person ceases using a special scheme in accordance with the first paragraph, he shall be excluded from using that scheme in any Member State for two calendar quarters from the date of cessation.
− 
+ **1.** A taxable person or an intermediary acting on his behalf shall, no later than the tenth day of the next month, inform the Member State of identification by electronic means of any of the following:(a) the cessation of his activities covered by a special scheme;(b) any changes to his activitie…
− 1. A taxable person shall, no later than the tenth day of the next month, inform the Member State of identification by electronic means of:
+ **2.** Where the Member State of identification changes in accordance with Article 57f, the taxable person or the intermediary acting on his behalf shall inform both relevant Member States of the change no later than the tenth day of the month following that change. He shall communicate to the new M…
− — the cessation of his activities covered by a special scheme,
− — any changes to his activities covered by a special scheme whereby he no longer meets the conditions necessary for using that special scheme, and
− 
− — any changes to the information previously provided to the Member State of identification.
− 
− 2. Where the Member State of identification changes in accordance with Article 57f, the taxable person shall inform both relevant Member States of the change no later than the tenth day of the month following the change of establishment. He shall communicate to the new Member State of identification…
− 
+ **1.** Where a taxable person using one of the special schemes meets one or more of the criteria for exclusion laid down in Article 369e or for deletion from the identification register laid down in Article 363 or in Article 369r(1) and (3) of Directive 2006/112/EC, the Member State of identificatio…
− Where at least one of the criteria for exclusion laid down in Article 363 or Article 369e of Directive 2006/112/EC applies to a taxable person using one of the special schemes, the Member State of identification shall exclude that taxable person from that scheme.
+ **2.** The exclusion of a taxable person from the non-Union scheme or the Union scheme shall be effective from the first day of the calendar quarter following the day on which the decision on exclusion is sent by electronic means to the taxable person. However, where the exclusion is due to a change…
− Only the Member State of identification can exclude a taxable person from using one of the special schemes.
+ **3.** The exclusion of a taxable person from the import scheme shall be effective from the first day of the month following the day on which the decision on exclusion is sent by electronic means to the taxable person except for following situations:(a) where the exclusion is due to a change of his …
− The Member State of identification shall base its decision on exclusion on any information available, including information provided by any other Member State.
+ **4.** Except for the situation covered by point (b) of paragraph 3, the individual VAT identification number allocated for the use of the import scheme shall remain valid for the period of time needed to import the goods that were supplied prior to the date of exclusion, which may however not excee…
− The exclusion shall be effective as from the first day of the calendar quarter following the day on which the decision on exclusion is sent by electronic means to the taxable person.
+ **5.** Where an intermediary meets one of the criteria for deletion laid down in Article 369r(2) of Directive 2006/112/EC, the Member State of identification shall delete that intermediary from the identification register and shall exclude the taxable persons represented by that intermediary from th…
− However where the exclusion is due to a change of place of business or fixed establishment, the exclusion shall be effective as from the date of that change.
+ A taxable person using a special scheme who has, for a period of two years, made no supplies of goods or services covered by that scheme in any Member State of consumption shall be assumed to have ceased his taxable activities within the meaning of point (b) of Article 363, point (b) of Article 369e…
− A taxable person using a special scheme who has, for a period of eight consecutive calendar quarters, made no supplies of services covered by that scheme in any Member State of consumption, shall be assumed to have ceased his taxable activities within the meaning of point (b) of Article 363 or point…
− 
− 1. Where a taxable person is excluded from one of the special schemes for persistent failure to comply with the rules relating to that scheme, that taxable person shall remain excluded from using either scheme in any Member State for eight calendar quarters following the calendar quarter during whic…
+ **1.** Where a taxable person is excluded from one of the special schemes for persistent failure to comply with the rules relating to that scheme, that taxable person shall remain excluded from using any of the special schemes in any Member State for two years following the return period during whic…
− 2. A taxable person shall be regarded as having persistently failed to comply with the rules relating to one of the special schemes, within the meaning of point (d) of Article 363 or point (d) of Article 369e of Directive 2006/112/EC, in at least the following cases:
+ **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 point (d) of Article 363, point (d) of Article 369e, point (d) of Article 369r(1), point (c) of Article 369r(2) or point (…
− (a) where reminders pursuant to Article 60a have been issued to him by the Member State of identification, for three immediately preceding calendar quarters and the VAT return has not been submitted for each and every one of these calendar quarters within 10 days after the reminder has been sent;
− 
− (b) where reminders pursuant to Article 63a have been issued to him by the Member State of identification, for three immediately preceding calendar quarters and the full amount of VAT declared has not been paid by him for each and every one of these calendar quarters within 10 days after the reminde…
− 
− (c) where following a request from the Member State of identification or the Member State of consumption and one month after a subsequent reminder by the Member State of identification, he has failed to make electronically available the records referred to in Articles 369 and 369k of Directive 2006/…
+ A taxable person who has been excluded from the non-Union scheme or the Union scheme shall discharge all VAT obligations relating to supplies of goods or services arising after the date on which the exclusion became effective directly with the tax authorities of the Member State of consumption conce…
− A taxable person who has been excluded from one of the special schemes shall discharge all VAT obligations relating to supplies of telecommunications, broadcasting or electronic services arising after the date on which the exclusion became effective directly with the tax authorities of the Member St…
+ **1.** Any return period within the meaning of Articles 364, 369f or 369s of Directive 2006/112/EC shall be a separate return period.
− 1. Any return period within the meaning of Article 364 or Article 369f of Directive 2006/112/EC shall be a separate return period.
+ **2.** Where, in accordance with the second subparagraph of paragraph 1 of Article 57d, the non-Union or the Union scheme applies from the date of the first supply, the taxable person shall submit a separate VAT return for the calendar quarter during which the first supply took place.
− 2. Where, in accordance with the second paragraph of Article 57d, a special scheme applies from the date of the first supply, the taxable person shall submit a separate VAT return for the calendar quarter during which the first supply took place.
+ **3.** Where a taxable person has been registered under the non-Union scheme and the Union scheme during a return period, he shall submit VAT returns and make the corresponding payments to the Member State of identification for each scheme in respect of the supplies made and the periods covered by t…
− 3. Where a taxable person has been registered under each of the special schemes during a return period, he shall submit VAT returns and make the corresponding payments to the Member State of identification for each scheme in respect of the supplies made and the periods covered by that scheme.
+ **4.** Where the Member State of identification changes in accordance with Article 57f after the first day of the return period in question, the taxable person or the intermediary acting on his behalf shall submit VAT returns and make corresponding payments to both the former and the new Member Stat…
− 4. Where the Member State of identification changes in accordance with Article 57f after the first day of the calendar quarter in question, the taxable person shall submit VAT returns and make corresponding payments to both the former and the new Member State of identification covering the supplies …
+ Where a taxable person using a special scheme has supplied no goods or services in any Member State of consumption under that special scheme during a return period and has no corrections to make in respect of previous returns, he or the intermediary acting on his behalf shall submit a VAT return ind…
− Where a taxable person using a special scheme has supplied no services in any Member State of consumption under that special scheme during a return period, he shall submit a VAT return indicating that no supplies have been made during that period (a nil-VAT return).
+ The Member State of identification shall remind, by electronic means, taxable persons or intermediaries acting on their behalf who have failed to submit a VAT return under Articles 364, 369f or 369s of Directive 2006/112/EC of their obligation to submit such a return. The Member State of identificat…
− The Member State of identification shall remind, by electronic means, taxable persons who have failed to submit a VAT return under Article 364 or Article 369f of Directive 2006/112/EC, of their obligation to submit such a return. The Member State of identification shall issue the reminder on the ten…
+ Notwithstanding any reminders issued and any steps taken by a Member State of consumption, the taxable person or the intermediary acting on his behalf shall submit the VAT return to the Member State of identification.
− Notwithstanding any reminders issued, and any steps taken, by a Member State of consumption, the taxable person shall submit the VAT return to the Member State of identification.
+ **1.** Changes to the figures contained in a VAT return relating to periods up to and including the second return period in 2021 shall, after the submission of that VAT return, be made only by means of amendments to that return and not by adjustments in a subsequent return.
− 1. Changes to the figures contained in a VAT return shall, after its submission, be made only by means of amendments to that return and not by adjustments to a subsequent return.
+ Changes to the figures contained in a VAT return relating to periods from the third return period in 2021 shall, after the submission of that VAT return, be made only by adjustments in a subsequent return.
− 2. The amendments referred to in paragraph 1 shall be submitted electronically to the Member State of identification within three years of the date on which the initial return was required to be submitted.
+ **2.** The amendments referred to in paragraph 1 shall be submitted electronically to the Member State of identification within three years of the date on which the initial return was required to be submitted.However, the rules of the Member State of consumption on assessments and amendments shall r…
− However, the rules of the Member State of consumption on assessments and amendments shall remain unaffected.
+ **1.** A taxable person or an intermediary acting on his behalf shall submit his final VAT return and any late submissions of previous returns, and the corresponding payments, to the Member State which was the Member State of identification at the time of the cessation, exclusion or change where:(a)…
− If a taxable person:
+ **2.** In respect of all taxable persons on whose behalf he is acting, an intermediary shall submit the final VAT returns and any late submissions of previous returns, and the corresponding payments, to the Member State which was the Member State of identification at the time of deletion or change w…
− (a) ceases to use one of the special schemes;
+ ## Subsection 7a / **Import scheme — chargeable event**
− (b) is excluded from one of the special schemes; or
+ ### Article 61b
− (c) changes the Member State of identification in accordance with Article 57f;
+ For the application of Article 369n of Directive 2006/112/EC, the time when the payment has been accepted means the time when the payment confirmation, the payment authorisation message or a commitment for payment from the customer has been received by or on behalf of the taxable person making use o…
− he shall submit his final VAT return and the corresponding payment, and any corrections to or late submissions of previous returns, and the corresponding payments, to the Member State which was the Member State of identification at the time of the cessation, exclusion or change.
+ ### Article 61c
− ### Article 61b
+ Without prejudice to the third subparagraph of Article 63a, and to Article 63b, a taxable person or the intermediary acting on his behalf shall make any payment to the Member State of identification.
− Without prejudice to the third paragraph of Article 63a, and to Article 63b, a taxable person shall make any payment to the Member State of identification.
+ Payments of VAT made by the taxable person or the intermediary acting on his behalf under Articles 367, 369i or 369v of Directive 2006/112/EC shall be specific to the VAT return submitted pursuant to Articles 364, 369f or 369s of that Directive. Any subsequent adjustment to the amounts paid shall be…
− Payments of VAT made by the taxable person under Article 367 or Article 369i of Directive 2006/112/EC shall be specific to the VAT return submitted pursuant to Article 364 or Article 369f of that Directive. Any subsequent adjustment to the amounts paid shall be effected by the taxable person only by…
+ A Member State of identification which receives a payment in excess of that resulting from the VAT return submitted under Articles 364, 369f or 369s of Directive 2006/112/EC shall reimburse the overpaid amount directly to the taxable person concerned or the intermediary acting on his behalf.
− A Member State of identification which receives a payment in excess of that resulting from the VAT return submitted under Article 364 or Article 369f of Directive 2006/112/EC shall reimburse the overpaid amount directly to the taxable person concerned.
+ Where a Member State of identification has received an amount in respect of a VAT return subsequently found to be incorrect, and that Member State has already distributed that amount to the Member States of consumption, those Member States of consumption shall each reimburse their respective part of…
− Where a Member State of identification has received an amount in respect of a VAT return subsequently found to be incorrect, and that Member State has already distributed that amount to the Member States of consumption, those Member States of consumption shall each reimburse their respective part of…
+ Where a taxable person or the intermediary acting on his behalf has submitted a VAT return under Articles 364, 369f or 369s of Directive 2006/112/EC, but no payment has been made or the payment is less than that resulting from the return, the Member State of identification shall, by electronic means…
− Where a taxable person has submitted a VAT return under Article 364 or Article 369f of Directive 2006/112/EC, but no payment has been made or the payment is less than that resulting from the return, the Member State of identification shall, by electronic means on the tenth day following the latest d…
+ Where no VAT return has been submitted, or where the VAT return has been submitted late or is incomplete or incorrect, or where the payment of VAT is late, any interest, penalties or any other charges shall be calculated and assessed by the Member State of consumption. The taxable person or the inte…
− Where no VAT return has been submitted, or where the VAT return has been submitted late or is incomplete or incorrect, or where the payment of VAT is late, any interest, penalties or any other charges shall be calculated and assessed by the Member State of consumption. The taxable person shall pay s…
+ **1.** In order to be regarded as sufficiently detailed within the meaning of Articles 369 and 369k of Directive 2006/112/EC, the records kept by the taxable person shall contain the following information:(a) the Member State of consumption to which the goods or services are supplied;(b) the type of…
− 1. In order to be regarded as sufficiently detailed within the meaning of Articles 369 and 369k of Directive 2006/112/EC, the records kept by the taxable person shall contain the following information:
+ **2.** In order to be regarded as sufficiently detailed within the meaning of Article 369x of Directive 2006/112/EC, the records kept by the taxable person or the intermediary acting on his behalf shall contain the following information:(a) the Member State of consumption to which the goods are supp…
− (a) the Member State of consumption to which the service is supplied;
+ **3.** The information referred to in paragraphs 1 and 2 shall be recorded by the taxable person or the intermediary acting on his behalf in such a way that it can be made available by electronic means without delay and in respect of each individual good or service supplied.Where a taxable person or…
− (b) the type of service supplied;
+ ## *SECTION 3* / ***(Articles 369y to 369zb of Directive 2006/112/EC)***
− (c) the date of the supply of service;
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