(1) "non-Union scheme" means the special scheme for 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 intra-Community distance sales of goods, for supplies of goods within a Member State made by electronic interfaces facilitating those supplies in accordance with paragraph 2 of Article 14a of Directive 2006/112/EC and for 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) "import scheme" means the special scheme for distance sales of goods imported from third territories or third countries provided for in Section 4 of Chapter 6 of Title XII of Directive 2006/112/EC; (4) "special schemes" means the non-Union scheme, the Union scheme and the import scheme.
Commission Implementing Regulation (EU) 2020/194 of 12 February 2020 laying down detailed rules for the application of Council Regulation (EU) No 904/2010 as regards the special schemes for taxable persons supplying services to non-taxable persons, making distance sales of goods and certain domestic supplies of goods
Modified by
- Commission Implementing Regulation (EU) 2020/1318of 22 September 2020amending Implementing Regulations (EU) 2020/21 and (EU) No 2020/194 as regards the dates of application in response to the COVID‐19 pandemic, 32020R1318, September 23, 2020
(a) it must offer the facility to save the information, and any change in the information, to be provided pursuant to Article 361 or 369p of Directive 2006/112/EC, and the information to be included in the VAT return pursuant to Article 365, 369g or 369t of Directive 2006/112/EC, before that information or change is submitted; (b) it must allow for the taxable person or the intermediary acting on his behalf 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) information to identify the taxable person using the Union scheme; (c) information to identify the taxable person using the import scheme; (d) information to identify an intermediary; (e) the identification number allocated to the taxable person or to an intermediary.
(a) column B for the non-Union scheme; (b) column C for the Union scheme; (c) column D for the import scheme for identification of the taxable person in accordance with Article 369p(1) or (3) of Directive 2006/112/EC; (d) column E for the import scheme for identification of the intermediary in accordance with Article 369p(2) of Directive 2006/112/EC.
(a) is excluded from, or deleted from the identification register of, one of the special schemes in accordance with Article 363, 369e or 369r(1) or (3) of Directive 2006/112/EC; (b) voluntarily ceases to use one of the special schemes; (c) changes the Member State of identification within the Union scheme or the import scheme.
(a) is deleted from the identification register in accordance with Article 369r(2) of Directive 2006/112/EC; (b) voluntarily ceases to act as intermediary; (c) changes the Member State of identification.
(a) boxes 1, 2, 11 and 24 for the non-Union scheme; (b) boxes 1, 2, 21 and 24 for the Union scheme; (c) boxes 1, 1a, 2, 11 and 24 for the import scheme.
(a) to each Member State of consumption mentioned in the VAT return; (b) in addition, in the case of the Union scheme, to each of the following Member States mentioned in the VAT return: (i) each Member State from which goods are dispatched or transported; (ii) each Member State of establishment from which services have been supplied.
| Column A | Column B | Column C | Column D | Column E |
|---|---|---|---|---|
| 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 | Individual VAT identification number allocated by the Member State of identification in accordance with Article 369q(1) or (3) of Directive 2006/112/EC | Individual identification number allocated by the Member State of identification in accordance with Article 369q(2) of Directive 2006/112/EC |
| 1a | If the taxable person is represented by an intermediary, the individual identification number of that intermediary allocated in accordance with Article 369q(2) of Directive 2006/112/EC | |||
| 2 | National tax number | National tax number | ||
| 2a | VAT identification number, if any | VAT identification number | ||
| 3 | Company name | Company name | Company name | Company name |
| 4 | Trading name(s) of the company if different from the company name | Trading name(s) of the company if different from the company name | Trading name(s) of the company if different from the company name | Trading name(s) of the company if different from the company name |
| 5 | Full postal address of the company | Full postal address of the company | Full postal address of the company | Full postal address of the company |
| 6 | Country in which the taxable person has his place of business | Country in which the taxable person has his place of business if not in the Union | Country in which the taxable person has his place of business | The Member State in which the intermediary has his place of business or, in the absence of a place of business in the Union, the Member State in which the intermediary has a fixed establishment where he indicates that he will make use of the import scheme on behalf of the taxable person(s) he represents |
| 7 | Email address of the taxable person | Email address of the taxable person | Email address of the taxable person | Email address of the intermediary |
| 8 | Website(s) of the taxable person | Website(s) of the taxable person where available | Website(s) of the taxable person | |
| 9 | Contact name | Contact name | Contact name | Contact name |
| 10 | Telephone number | Telephone number | Telephone number | Telephone number |
| 11 | IBAN or OBAN number | IBAN number | IBAN number | IBAN number |
| 12 | BIC number | BIC number | 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) other than the Member State of identification | Individual VAT identification number(s) or, if not available, tax reference number(s) allocated by the Member State(s) in which the intermediary has a fixed establishment(s) other than the Member State of identification | ||
| 14.1 | Full postal address and trading name of fixed establishments and places where goods are dispatched or transported from in Member States other than the Member State of identification | Full postal address and trading name of fixed establishments in Member States other than the Member State of identification | Full postal address and trading name of fixed establishments in Member States other than the Member State of identification | |
| 15.1 | VAT identification number(s) allocated by Member State(s) as a non-established taxable person | |||
| 16.1 | Electronic declaration that the taxable person is not established within the Union | Electronic declaration that the taxable person is not established within the Union | ||
| 16.2. | Indicator of whether the taxable person is an electronic interface referred to in Article 14a(2) of Directive 2006/112/EC | |||
| 17 | Date of commencement of using the scheme | Date of commencement of using the scheme | Date of commencement of using the scheme | |
| 18 | Date of request by the taxable person to be registered under the scheme | Date of request by the taxable person to be registered under the scheme | Date of request by the taxable person or the intermediary acting on his behalf to be registered under the scheme | Date of request to be registered as an intermediary |
| 19 | Date of registration decision by the Member State of identification | Date of registration decision by the Member State of identification | 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, 369d or 369q of Directive 2006/112/EC if the taxable person has previously used or is currently using one of these schemes | Individual VAT identification number(s) allocated by the Member State of identification in accordance with Articles 362, 369d or 369q of Directive 2006/112/EC if the taxable person has previously used or is currently using one of these schemes | Individual VAT identification number(s) allocated by the Member State of identification in accordance with Articles 362, 369d or 369q of Directive 2006/112/EC if the taxable person has previously used or is currently using one of these schemes | Intermediary number(s) allocated by the Member State of identification in accordance with Article 369q(2) of Directive 2006/112/EC if the intermediary has previously acted as such |
| Individual VAT identification number of a taxable person allocated by the Member State of identification, including country code | Individual identification number of an intermediary allocated by the Member State of identification, including country code | |
|---|---|---|
| Date from which the change is effective |
|
|
| Column A | Column B | Column C | Column D |
| Box number | The non-Union scheme | The Union scheme | The import 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 | Individual VAT identification number allocated by the Member State of identification in accordance with Article 369q(1) or (3) of Directive 2006/112/EC |
| 1a | If the taxable person is represented by an intermediary, the identification number of that intermediary allocated in accordance with Article 369q(2) of Directive 2006/112/EC | ||
| 2 | Tax period | Tax period | Tax period |
| 2a | Start date and end date of period | Start date and end date of period | Start date and end date of period |
| 3 | Currency | Currency | Currency |
| 4.1 | Country code of the Member State of consumption | 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 | 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 | Reduced VAT rate in the Member State of consumption |
| 7.1 | Taxable amount at standard rate | Taxable amount at standard rate | Taxable amount at standard rate |
| 8.1 | VAT amount at standard rate | VAT amount at standard rate | VAT amount at standard rate |
| 9.1 | Taxable amount at reduced rate | Taxable amount at reduced rate | Taxable amount at reduced rate |
| 10.1 | VAT amount at reduced rate | VAT amount at reduced rate | VAT amount at reduced rate |
| 11.1 | Total VAT amount payable | Total VAT amount payable for supplies of services declared in part 2a and supplies of goods declared in part 2b | Total VAT amount payable |
| 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 |
| ||
| 16.1 | Taxable amount at standard rate | ||
| 17.1 | VAT amount at standard rate | ||
| 18.1 | Taxable amount at reduced rate | ||
| 19.1 | VAT amount at reduced rate | ||
| 20.1 | Total VAT amount payable for supplies of services declared in part 2c and supplies of goods declared in part 2d | ||
| 21.1 | Total VAT amount payable (Box 11.1 + Box 11.2 ... + Box 20.1 + Box 20.2 ...) | ||
| 22.1. | Tax period | Tax period | Tax period |
| 23.1 | Country code of the Member State of consumption | Country code of the Member State of consumption | Country code of the Member State of consumption |
| 24.1 | Total VAT amount resulting from corrections of supplies | Total VAT amount resulting from corrections of supplies | Total VAT amount resulting from corrections of supplies |
| 25.1. | Total VAT amount due including corrections of previous returns per Member State (Box 11.1 + Box 11.2 … + Box 24.1 + Box 24.2. …) | Total VAT amount due including corrections of previous returns per Member State (Box 21.1 + Box 21.2 … + Box 24.1 + Box 24.2. …) | Total VAT amount due including corrections of previous returns per Member State (Box 11.1 + Box 11.2 … + Box 24.1 + Box 24.2. …) |
| 26 | Total VAT amount due for all Member States (Box 25.1+ 25.2. …) | Total VAT amount due for all Member States (Box 25.1+ 25.2. …) | Total VAT amount due for all Member States (Box 25.1+ 25.2. …) |
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