(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; (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 in the Member State of consumption provided for in Section 3 of Chapter 6 of Title XII of Directive 2006/112/EC; (3) "special schemes" means non-Union scheme and Union scheme.
Commission Implementing Regulation (EU) No 815/2012 of 13 September 2012 laying down detailed rules for the application of Council Regulation (EU) No 904/2010, as regards special schemes for non-established taxable persons supplying telecommunications, broadcasting or electronic services to non-taxable persons
Modified by
- Commission Implementing Regulation (EU) 2018/980of 11 July 2018amending Implementing Regulation (EU) No 815/2012, as regards the information to be exchanged between Member States to identify taxable persons using the non-Union scheme, 32018R0980, July 12, 2018
(a) it must offer the facility to save the identification details pursuant to Article 361 of Directive 2006/112/EC, or the VAT return pursuant to Articles 365 and 369g of Directive 2006/112/EC, before they are submitted; (b) it must allow for the taxable person to submit the relevant information relating to the VAT returns via an electronic file transfer in accordance with conditions laid down by the Member State of identification.
(a) information to identify the taxable person using the non-Union scheme; (b) similar details to identify the taxable person using the Union scheme; (c) allocated identification number.
(a) is excluded from one of the special schemes; (b) voluntarily ceases to use one of the special schemes; (c) changes the Member State of identification within the Union scheme.
| Column A | Column B | Column C |
|---|---|---|
| Box number | The non-Union scheme | The Union scheme |
| 1 | Individual VAT identification number allocated by the Member State of identification in accordance with Article 362 of Directive 2006/112/EC | Individual VAT identification number allocated by the Member State of identification in accordance with Article 369d of Directive 2006/112/EC, including the country code |
| 2 | The national tax number, if any | |
| 3 | The company name | The company name |
| 4 | The trading name(s) of the company if different from the company name | The trading name(s) of the company if different from the company name |
| 5 | The full postal address | The full postal address |
| 6 | The country in which the taxable person has his place of business | The country in which the taxable person has his place of business if not in the Union |
| 7 | The e-mail address of the taxable person | The e-mail address of the taxable person |
| 8 | The website(s) of the taxable person where available | The website(s) of the taxable person where available |
| 9 | Contact name | Contact name |
| 10 | Telephone number | Telephone number |
| 11 | IBAN or OBAN number | IBAN number |
| 12 | BIC number | BIC number |
| 13.1 | Individual VAT identification number(s) or if not available, tax reference number(s) allocated by the Member State(s) in which the taxable person has a fixed establishment(s) | |
| 14.1 | Full postal address(es) and trading name(s) of fixed establishments | |
| 15.1 | VAT identification number(s) allocated by Member State(s) as a non-established taxable person | |
| 16 | Electronic declaration that the taxable person is not established within the Union | |
| 17 | Date of commencement of using the scheme | Date of commencement of using the scheme |
| 18 | Date of request to be registered under the scheme by the taxable person | Date of request to be registered under the scheme by the taxable person |
| 19 | Date of registration decision by the Member State of identification | Date of registration decision by the Member State of identification |
| 20 | Indicator of whether the taxable person is a VAT group | |
| 21 | Individual VAT identification number(s) allocated by the Member State of identification in accordance with Articles 362 or 369d of Directive 2006/112/EC if they have previously used either scheme | Individual VAT identification number(s) allocated by the Member State of identification in accordance with Articles 362 or 369d of Directive 2006/112/EC if they have previously used either scheme |
| Individual VAT identification number allocated by the Member State of identification, including country code | |
|---|---|
| Date from which the change is effective |
|
| Column A | Column B | Column C |
|---|---|---|
| Box number | The non-Union scheme | The Union scheme |
| 1 | Individual VAT identification number allocated by the Member State of identification, in accordance with Article 362 of Directive 2006/112/EC | Individual VAT identification number allocated by the Member State of identification, in accordance with Article 369d of Directive 2006/112/EC, including country code |
| 2 | VAT period | VAT period |
| 2a | Start date and end date of period | Start date and end date of period |
| 3 | Currency | Currency |
| 4.1 | Country code of the Member State of consumption | Country code of the Member State of consumption |
| 5.1 | Standard VAT rate in the Member State of consumption | Standard VAT rate in the Member State of consumption |
| 6.1 | Reduced VAT rate in the Member State of consumption | Reduced VAT rate in the Member State of consumption |
| 7.1 | Taxable amount at standard rate | Taxable amount at standard rate |
| 8.1 | VAT amount at standard rate | VAT amount at standard rate |
| 9.1 | Taxable amount at reduced rate | Taxable amount at reduced rate |
| 10.1 | VAT amount at reduced rate | VAT amount at reduced rate |
| 11.1 | Total VAT amount payable | Total VAT amount payable for supplies of services carried out from the place of business or fixed establishment in the Member State of identification |
| 12.1 | Country code of the Member State of consumption | |
| 13.1 | Standard VAT rate in the Member State of consumption | |
| 14.1 | Reduced VAT rate in the Member State of consumption | |
| 15.1 | Individual VAT identification number, or if not available tax reference number, allocated by the Member State of fixed establishment, including country code | |
| 16.1 | Taxable amount at the standard rate | |
| 17.1 | VAT amount payable at the standard rate | |
| 18.1 | Taxable amount at the reduced rate | |
| 19.1 | VAT amount payable at the reduced rate | |
| 20.1 | Total VAT amount payable for supplies of services carried out from fixed establishment not in Member State of identification. | |
| 21.1 | Total VAT amount payable by all establishments (Box 11.1 + Box 11.2 … + Box 20.1 + Box 20.2 …) |
(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; (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 in the Member State of consumption provided for in Section 3 of Chapter 6 of Title XII of Directive 2006/112/EC; (3) "special schemes" means non-Union scheme and Union scheme.
(a) it must offer the facility to save the identification details pursuant to Article 361 of Directive 2006/112/EC, or the VAT return pursuant to Articles 365 and 369g of Directive 2006/112/EC, before they are submitted; (b) it must allow for the taxable person to submit the relevant information relating to the VAT returns via an electronic file transfer in accordance with conditions laid down by the Member State of identification.
(a) information to identify the taxable person using the non-Union scheme; (b) similar details to identify the taxable person using the Union scheme; (c) allocated identification number.
(a) is excluded from one of the special schemes; (b) voluntarily ceases to use one of the special schemes; (c) changes the Member State of identification within the Union scheme.
| Column A | Column B | Column C |
|---|---|---|
| Box number | The non-Union scheme | The Union scheme |
| 1 | Individual VAT identification number allocated by the Member State of identification in accordance with Article 362 of Directive 2006/112/EC | Individual VAT identification number allocated by the Member State of identification in accordance with Article 369d of Directive 2006/112/EC, including the country code |
| 2 | The national tax number, if any | |
| 3 | The company name | The company name |
| 4 | The trading name(s) of the company if different from the company name | The trading name(s) of the company if different from the company name |
| 5 | The full postal address | The full postal address |
| 6 | The country in which the taxable person has his place of business | The country in which the taxable person has his place of business if not in the Union |
| 7 | The e-mail address of the taxable person | The e-mail address of the taxable person |
| 8 | The website(s) of the taxable person where available | The website(s) of the taxable person where available |
| 9 | Contact name | Contact name |
| 10 | Telephone number | Telephone number |
| 11 | IBAN or OBAN number | IBAN number |
| 12 | BIC number | BIC number |
| 13.1 | Individual VAT identification number(s) or if not available, tax reference number(s) allocated by the Member State(s) in which the taxable person has a fixed establishment(s) | |
| 14.1 | Full postal address(es) and trading name(s) of fixed establishments | |
| 15.1 | VAT identification number(s) allocated by Member State(s) as a non-established taxable person | |
| 16 | Electronic declaration that the taxable person is not established within the Union | |
| 17 | Date of commencement of using the scheme | Date of commencement of using the scheme |
| 18 | Date of request to be registered under the scheme by the taxable person | Date of request to be registered under the scheme by the taxable person |
| 19 | Date of registration decision by the Member State of identification | Date of registration decision by the Member State of identification |
| 20 | Indicator of whether the taxable person is a VAT group | |
| 21 | Individual VAT identification number(s) allocated by the Member State of identification in accordance with Articles 362 or 369d of Directive 2006/112/EC if they have previously used either scheme | Individual VAT identification number(s) allocated by the Member State of identification in accordance with Articles 362 or 369d of Directive 2006/112/EC if they have previously used either scheme |
| Individual VAT identification number allocated by the Member State of identification, including country code | |
|---|---|
| Date from which the change is effective |
|
| Column A | Column B | Column C |
|---|---|---|
| Box number | The non-Union scheme | The Union scheme |
| 1 | Individual VAT identification number allocated by the Member State of identification, in accordance with Article 362 of Directive 2006/112/EC | Individual VAT identification number allocated by the Member State of identification, in accordance with Article 369d of Directive 2006/112/EC, including country code |
| 2 | VAT period | VAT period |
| 2a | Start date and end date of period | Start date and end date of period |
| 3 | Currency | Currency |
| 4.1 | Country code of the Member State of consumption | Country code of the Member State of consumption |
| 5.1 | Standard VAT rate in the Member State of consumption | Standard VAT rate in the Member State of consumption |
| 6.1 | Reduced VAT rate in the Member State of consumption | Reduced VAT rate in the Member State of consumption |
| 7.1 | Taxable amount at standard rate | Taxable amount at standard rate |
| 8.1 | VAT amount at standard rate | VAT amount at standard rate |
| 9.1 | Taxable amount at reduced rate | Taxable amount at reduced rate |
| 10.1 | VAT amount at reduced rate | VAT amount at reduced rate |
| 11.1 | Total VAT amount payable | Total VAT amount payable for supplies of services carried out from the place of business or fixed establishment in the Member State of identification |
| 12.1 | Country code of the Member State of consumption | |
| 13.1 | Standard VAT rate in the Member State of consumption | |
| 14.1 | Reduced VAT rate in the Member State of consumption | |
| 15.1 | Individual VAT identification number, or if not available tax reference number, allocated by the Member State of fixed establishment, including country code | |
| 16.1 | Taxable amount at the standard rate | |
| 17.1 | VAT amount payable at the standard rate | |
| 18.1 | Taxable amount at the reduced rate | |
| 19.1 | VAT amount payable at the reduced rate | |
| 20.1 | Total VAT amount payable for supplies of services carried out from fixed establishment not in Member State of identification. | |
| 21.1 | Total VAT amount payable by all establishments (Box 11.1 + Box 11.2 … + Box 20.1 + Box 20.2 …) |