Substituted by Council Regulation (EU) No 967/2012 of 9 October 2012 amending Implementing Regulation (EU) No 282/2011 as regards the special schemes for non-established taxable persons supplying telecommunications services, broadcasting services or electronic services to non-taxable persons.

http://www.legislation.gov.uk/eur/2011/282/chapter/XI/section/2/2020-12-31Council Implementing Regulation (EU) No 282/2011 of 15 March 2011 laying down implementing measures for Directive 2006/112/EC on the common system of value added tax (recast)Council Implementing Regulation (EU) No 282/2011Council Implementing Regulation (EU) No 282/2011 of 15 March 2011 laying down implementing measures for Directive 2006/112/EC on the common system of value added tax (recast)2020-12-11King's Printer of Acts of Parliamenthttps://webarchive.nationalarchives.gov.uk/eu-exit/https://eur-lex.europa.eu/legal-content/EN/TXT/?uri=CELEX:02011R0282-20200101texttext/xmlen2020-01-01CHAPTER XISPECIAL SCHEMES
SECTION 2Special schemes for non-established taxable persons supplying telecommunications services, broadcasting services or electronic services to non-taxable persons (Articles 358 to 369k of Directive 2006/112/EC)Subsection 1Definitions
Article 57a

For the purposes of this Section, the following definitions shall apply:

(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 established in the Member State of consumption provided for in Section 3 of Chapter 6 of Title XII of Directive 2006/112/EC;

(3)

special scheme means the non-Union scheme and/or the Union scheme as the context requires;

(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.

Subsection 2Application of the Union scheme
Article 57b

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 paragraph of Article 369a of Directive 2006/112/EC.

Subsection 3Scope of the Union scheme
Article 57c

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 State in the VAT return as provided for under Article 250 of Directive 2006/112/EC.

Subsection 4Identification
Article 57d

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.

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 commencement of his activities to be covered by the scheme no later than the tenth day of the month following that first supply.

Article 57e

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.

Article 57f1

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 taxable person still fulfils the conditions for using that special scheme, he shall, to continue using that scheme, indicate as the new Member State of identification the Member State in which he has established his business or, if he has not established his business in the Community, a Member State where he has a fixed establishment.

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.

Article 57g

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 prior to that in which he intends to cease using the scheme. Cessation shall be effective as of the first day of the next calendar quarter.

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.

Subsection 5Reporting obligations
Article 57h1

A taxable person shall, no later than the tenth day of the next month, inform the Member State of identification by electronic means of:

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 the registration details required when a taxable person makes use of a special scheme for the first time.

Subsection 6Exclusion
Article 58

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.

Only the Member State of identification can exclude a taxable person from using one of the special schemes.

The Member State of identification shall base its decision on exclusion on any information available, including information provided by any other Member State.

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.

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.

Article 58a

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 (b) of Article 369e of Directive 2006/112/EC respectively. This cessation shall not preclude him from using a special scheme if he recommences his activities covered by either scheme.

Article 58b1

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 which the taxable person was excluded.

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:

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 reminder has been sent, except where the remaining unpaid amount is less than EUR 100 for each calendar quarter;

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 2006/112/EC.

Article 58c

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 State of consumption concerned.

Subsection 7VAT return
Article 591

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 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 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 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 made during the respective periods in which the Member States have been Member State of identification.

Article 59a

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).

Article 60

Amounts on VAT returns made under the special schemes shall not be rounded up or down to the nearest whole monetary unit. The exact amount of VAT shall be reported and remitted.

Article 60a

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 tenth day following that on which the return should have been submitted, and shall inform the other Member States by electronic means that a reminder has been issued.

Any subsequent reminders and steps taken to assess and collect the VAT shall be the responsibility of the Member State of consumption concerned.

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.

Article 611

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.

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 remain unaffected.

Article 61a

If a taxable person:

(a)

ceases to use one of the special schemes;

(b)

is excluded from one of the special schemes; or

(c)

changes the Member State of identification in accordance with Article 57f;

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.

Subsection 8Currency
Article 61b

Where a Member State of identification whose currency is not the euro determines that VAT returns are to be made out in its national currency, that determination shall apply to the VAT returns of all taxable persons using the special schemes.

Subsection 9Payments
Article 62

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 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 reference to that return and may neither be allocated to another return, nor adjusted on a subsequent return. Each payment shall refer to the reference number of that specific return.

Article 63

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 any overpaid amount directly to the taxable person.

However, where overpayments relate to periods up to and including the last return period in 2018, the Member State of identification shall reimburse the relevant portion of the corresponding part of the amount retained in accordance with Article 46(3) of Regulation (EU) No 904/2010 and the Member State of consumption shall reimburse the overpayment less the amount that shall be reimbursed by the Member State of identification.

The Member States of consumption shall, by electronic means, inform the Member State of identification of the amount of those reimbursements.

Article 63a

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 day on which the payment should have been made in accordance with Article 367 or Article 369i of Directive 2006/112/EC, remind the taxable person of any VAT payment outstanding.

The Member State of identification shall by electronic means inform the Member States of consumption that the reminder has been sent.

Any subsequent reminders and steps taken to collect the VAT shall be the responsibility of the Member State of consumption concerned. When such subsequent reminders have been issued by a Member State of consumption, the corresponding VAT shall be paid to that Member State.

The Member State of consumption shall, by electronic means, inform the Member State of identification that a reminder has been issued.

Article 63b

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 such interests, penalties or any other charges directly to the Member State of consumption.

Subsection 10Records
Article 63c1

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 service is supplied;

b

the type of service supplied;

c

the date of the supply of service;

d

the taxable amount indicating the currency used;

e

any subsequent increase or reduction of the taxable amount;

f

the VAT rate applied;

g

the amount of VAT payable indicating the currency used;

h

the date and amount of payments received;

i

any payments on account received before the supply of service;

j

where an invoice is issued, the information contained on the invoice;

k

the name of the customer, where known to the taxable person;

l

the information used to determine the place where the customer is established or has his permanent address or usually resides.

2

The information referred to in paragraph 1 shall be recorded by the taxable person in such a way that it can be made available by electronic means without delay and for each single service supplied.

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<num>CHAPTER XI</num>
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<strong>SPECIAL SCHEMES</strong>
</heading>
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<ins class="substitution O001001M016 first">
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SECTION 2
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<strong>
<em>
<ins class="substitution O001001M016">Special schemes for non-established taxable persons supplying telecommunications services, broadcasting services or electronic services to non-taxable persons (Articles 358 to 369k of Directive 2006/112/EC)</ins>
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</strong>
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<ins class="substitution O001001M016">Subsection 1</ins>
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<ins class="substitution O001001M016">Definitions</ins>
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<num>
<ins class="substitution O001001M016">Article 57a</ins>
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<ins class="substitution O001001M016">For the purposes of this Section, the following definitions shall apply:</ins>
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<num>(1)</num>
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<ins class="substitution O001001M016">non-Union scheme</ins>
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<ins class="substitution O001001M016"> 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;</ins>
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<ins class="substitution O001001M016">Union scheme</ins>
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<ins class="substitution O001001M016"> 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 Directive 2006/112/EC;</ins>
</p>
</item>
<item>
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<ins class="substitution O001001M016">special scheme</ins>
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<ins class="substitution O001001M016"> means the </ins>
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<ins class="substitution O001001M016">non-Union scheme</ins>
<ins class="substitution O001001M016"></ins>
<ins class="substitution O001001M016"> and/or the </ins>
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<ins class="substitution O001001M016">Union scheme</ins>
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<ins class="substitution O001001M016"> as the context requires;</ins>
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<ins class="substitution O001001M016"></ins>
<ins class="substitution O001001M016">taxable person</ins>
<ins class="substitution O001001M016"></ins>
<ins class="substitution O001001M016"> 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.</ins>
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<ins class="substitution O001001M016">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.</ins>
</p>
<p>
<ins class="substitution O001001M016">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 paragraph of Article 369a of Directive 2006/112/EC.</ins>
</p>
</content>
</article>
</subsection>
<subsection eId="chapter-XI-section-2-subsection-3" period="#period1">
<num>
<inline name="expanded">
<ins class="substitution O001001M016">Subsection 3</ins>
</inline>
</num>
<heading>
<inline name="expanded">
<strong>
<ins class="substitution O001001M016">Scope of the Union scheme</ins>
</strong>
</inline>
</heading>
<article eId="article-57c" period="#period1">
<num>
<ins class="substitution O001001M016">Article 57c</ins>
</num>
<content>
<p>
<ins class="substitution O001001M016">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 State in the VAT return as provided for under Article 250 of Directive 2006/112/EC.</ins>
</p>
</content>
</article>
</subsection>
<subsection eId="chapter-XI-section-2-subsection-4" period="#period1">
<num>
<inline name="expanded">
<ins class="substitution O001001M016">Subsection 4</ins>
</inline>
</num>
<heading>
<inline name="expanded">
<strong>
<ins class="substitution O001001M016">Identification</ins>
</strong>
</inline>
</heading>
<article eId="article-57d" period="#period1">
<num>
<ins class="substitution O001001M016">Article 57d</ins>
</num>
<content>
<p>
<ins class="substitution O001001M016">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.</ins>
</p>
<p>
<ins class="substitution O001001M016">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 commencement of his activities to be covered by the scheme no later than the tenth day of the month following that first supply.</ins>
</p>
</content>
</article>
<article eId="article-57e" period="#period1">
<num>
<ins class="substitution O001001M016">Article 57e</ins>
</num>
<content>
<p>
<ins class="substitution O001001M016">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.</ins>
</p>
</content>
</article>
<article eId="article-57f" period="#period1">
<num>
<ins class="substitution O001001M016">Article 57f</ins>
</num>
<paragraph eId="article-57f-1">
<num>
<ins class="substitution O001001M016">1</ins>
</num>
<content>
<p>
<ins class="substitution O001001M016">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 taxable person still fulfils the conditions for using that special scheme, he shall, to continue using that scheme, indicate as the new Member State of identification the Member State in which he has established his business or, if he has not established his business in the Community, a Member State where he has a fixed establishment.</ins>
</p>
</content>
</paragraph>
<paragraph eId="article-57f-2">
<num>
<ins class="substitution O001001M016">2</ins>
</num>
<content>
<p>
<ins class="substitution O001001M016">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.</ins>
</p>
</content>
</paragraph>
</article>
<article eId="article-57g" period="#period1">
<num>
<ins class="substitution O001001M016">Article 57g</ins>
</num>
<content>
<p>
<ins class="substitution O001001M016">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 prior to that in which he intends to cease using the scheme. Cessation shall be effective as of the first day of the next calendar quarter.</ins>
</p>
<p>
<ins class="substitution O001001M016">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.</ins>
</p>
<p>
<ins class="substitution O001001M016">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.</ins>
</p>
</content>
</article>
</subsection>
<subsection eId="chapter-XI-section-2-subsection-5" period="#period1">
<num>
<inline name="expanded">
<ins class="substitution O001001M016">Subsection 5</ins>
</inline>
</num>
<heading>
<inline name="expanded">
<strong>
<ins class="substitution O001001M016">Reporting obligations</ins>
</strong>
</inline>
</heading>
<article eId="article-57h" period="#period1">
<num>
<ins class="substitution O001001M016">Article 57h</ins>
</num>
<paragraph eId="article-57h-1">
<num>
<ins class="substitution O001001M016">1</ins>
</num>
<content>
<p>
<ins class="substitution O001001M016">A taxable person shall, no later than the tenth day of the next month, inform the Member State of identification by electronic means of:</ins>
</p>
<blockList class="unordered">
<item>
<p>
<ins class="substitution O001001M016">the cessation of his activities covered by a special scheme,</ins>
</p>
</item>
<item>
<p>
<ins class="substitution O001001M016">any changes to his activities covered by a special scheme whereby he no longer meets the conditions necessary for using that special scheme, and</ins>
</p>
</item>
<item>
<p>
<ins class="substitution O001001M016">any changes to the information previously provided to the Member State of identification.</ins>
</p>
</item>
</blockList>
</content>
</paragraph>
<paragraph eId="article-57h-2">
<num>
<ins class="substitution O001001M016">2</ins>
</num>
<content>
<p>
<ins class="substitution O001001M016">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 the registration details required when a taxable person makes use of a special scheme for the first time.</ins>
</p>
</content>
</paragraph>
</article>
</subsection>
<subsection eId="chapter-XI-section-2-subsection-6" period="#period1">
<num>
<inline name="expanded">
<ins class="substitution O001001M016">Subsection 6</ins>
</inline>
</num>
<heading>
<inline name="expanded">
<strong>
<ins class="substitution O001001M016">Exclusion</ins>
</strong>
</inline>
</heading>
<article eId="article-58" period="#period1">
<num>
<ins class="substitution O001001M016">Article 58</ins>
</num>
<content>
<p>
<ins class="substitution O001001M016">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.</ins>
</p>
<p>
<ins class="substitution O001001M016">Only the Member State of identification can exclude a taxable person from using one of the special schemes.</ins>
</p>
<p>
<ins class="substitution O001001M016">The Member State of identification shall base its decision on exclusion on any information available, including information provided by any other Member State.</ins>
</p>
<p>
<ins class="substitution O001001M016">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.</ins>
</p>
<p>
<ins class="substitution O001001M016">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.</ins>
</p>
</content>
</article>
<article eId="article-58a" period="#period1">
<num>
<ins class="substitution O001001M016">Article 58a</ins>
</num>
<content>
<p>
<ins class="substitution O001001M016">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 (b) of Article 369e of Directive 2006/112/EC respectively. This cessation shall not preclude him from using a special scheme if he recommences his activities covered by either scheme.</ins>
</p>
</content>
</article>
<article eId="article-58b" period="#period1">
<num>
<ins class="substitution O001001M016">Article 58b</ins>
</num>
<paragraph eId="article-58b-1">
<num>
<ins class="substitution O001001M016">1</ins>
</num>
<content>
<p>
<ins class="substitution O001001M016">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 which the taxable person was excluded.</ins>
</p>
</content>
</paragraph>
<paragraph eId="article-58b-2">
<num>
<ins class="substitution O001001M016">2</ins>
</num>
<intro>
<p>
<ins class="substitution O001001M016">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:</ins>
</p>
</intro>
<subparagraph eId="d4e955">
<num>
<ins class="substitution O001001M016">a</ins>
</num>
<content>
<p>
<ins class="substitution O001001M016">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;</ins>
</p>
</content>
</subparagraph>
<subparagraph eId="d4e963">
<num>
<ins class="substitution O001001M016">b</ins>
</num>
<content>
<p>
<ins class="substitution O001001M016">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 reminder has been sent, except where the remaining unpaid amount is less than EUR 100 for each calendar quarter;</ins>
</p>
</content>
</subparagraph>
<subparagraph eId="d4e971">
<num>
<ins class="substitution O001001M016">c</ins>
</num>
<content>
<p>
<ins class="substitution O001001M016">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 2006/112/EC.</ins>
</p>
</content>
</subparagraph>
</paragraph>
</article>
<article eId="article-58c" period="#period1">
<num>
<ins class="substitution O001001M016">Article 58c</ins>
</num>
<content>
<p>
<ins class="substitution O001001M016">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 State of consumption concerned.</ins>
</p>
</content>
</article>
</subsection>
<subsection eId="chapter-XI-section-2-subsection-7" period="#period1">
<num>
<inline name="expanded">
<ins class="substitution O001001M016">Subsection 7</ins>
</inline>
</num>
<heading>
<inline name="expanded">
<strong>
<ins class="substitution O001001M016">VAT return</ins>
</strong>
</inline>
</heading>
<article eId="article-59" period="#period1">
<num>
<ins class="substitution O001001M016">Article 59</ins>
</num>
<paragraph eId="article-59-1">
<num>
<ins class="substitution O001001M016">1</ins>
</num>
<content>
<p>
<ins class="substitution O001001M016">Any return period within the meaning of Article 364 or Article 369f of Directive 2006/112/EC shall be a separate return period.</ins>
</p>
</content>
</paragraph>
<paragraph eId="article-59-2">
<num>
<ins class="substitution O001001M016">2</ins>
</num>
<content>
<p>
<ins class="substitution O001001M016">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.</ins>
</p>
</content>
</paragraph>
<paragraph eId="article-59-3">
<num>
<ins class="substitution O001001M016">3</ins>
</num>
<content>
<p>
<ins class="substitution O001001M016">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.</ins>
</p>
</content>
</paragraph>
<paragraph eId="article-59-4">
<num>
<ins class="substitution O001001M016">4</ins>
</num>
<content>
<p>
<ins class="substitution O001001M016">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 made during the respective periods in which the Member States have been Member State of identification.</ins>
</p>
</content>
</paragraph>
</article>
<article eId="article-59a" period="#period1">
<num>
<ins class="substitution O001001M016">Article 59a</ins>
</num>
<content>
<p>
<ins class="substitution O001001M016">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).</ins>
</p>
</content>
</article>
<article eId="article-60" period="#period1">
<num>
<ins class="substitution O001001M016">Article 60</ins>
</num>
<content>
<p>
<ins class="substitution O001001M016">Amounts on VAT returns made under the special schemes shall not be rounded up or down to the nearest whole monetary unit. The exact amount of VAT shall be reported and remitted.</ins>
</p>
</content>
</article>
<article eId="article-60a" period="#period1">
<num>
<ins class="substitution O001001M016">Article 60a</ins>
</num>
<content>
<p>
<ins class="substitution O001001M016">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 tenth day following that on which the return should have been submitted, and shall inform the other Member States by electronic means that a reminder has been issued.</ins>
</p>
<p>
<ins class="substitution O001001M016">Any subsequent reminders and steps taken to assess and collect the VAT shall be the responsibility of the Member State of consumption concerned.</ins>
</p>
<p>
<ins class="substitution O001001M016">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.</ins>
</p>
</content>
</article>
<article eId="article-61" period="#period1">
<num>
<ins class="substitution O001001M016">Article 61</ins>
</num>
<paragraph eId="article-61-1">
<num>
<ins class="substitution O001001M016">1</ins>
</num>
<content>
<p>
<ins class="substitution O001001M016">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.</ins>
</p>
</content>
</paragraph>
<paragraph eId="article-61-2">
<num>
<ins class="substitution O001001M016">2</ins>
</num>
<content>
<p>
<ins class="substitution O001001M016">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.</ins>
</p>
<p>
<ins class="substitution O001001M016">However, the rules of the Member State of consumption on assessments and amendments shall remain unaffected.</ins>
</p>
</content>
</paragraph>
</article>
<article eId="article-61a" period="#period1">
<num>
<ins class="substitution O001001M016">Article 61a</ins>
</num>
<content>
<p>
<ins class="substitution O001001M016">If a taxable person:</ins>
</p>
<blockList class="ordered">
<item>
<num>(a)</num>
<p>
<ins class="substitution O001001M016">ceases to use one of the special schemes;</ins>
</p>
</item>
<item>
<num>(b)</num>
<p>
<ins class="substitution O001001M016">is excluded from one of the special schemes; or</ins>
</p>
</item>
<item>
<num>(c)</num>
<p>
<ins class="substitution O001001M016">changes the Member State of identification in accordance with Article 57f;</ins>
</p>
</item>
</blockList>
<p>
<ins class="substitution O001001M016">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.</ins>
</p>
</content>
</article>
</subsection>
<subsection eId="chapter-XI-section-2-subsection-8" period="#period1">
<num>
<inline name="expanded">
<ins class="substitution O001001M016">Subsection 8</ins>
</inline>
</num>
<heading>
<inline name="expanded">
<strong>
<ins class="substitution O001001M016">Currency</ins>
</strong>
</inline>
</heading>
<article eId="article-61b" period="#period1">
<num>
<ins class="substitution O001001M016">Article 61b</ins>
</num>
<content>
<p>
<ins class="substitution O001001M016">Where a Member State of identification whose currency is not the euro determines that VAT returns are to be made out in its national currency, that determination shall apply to the VAT returns of all taxable persons using the special schemes.</ins>
</p>
</content>
</article>
</subsection>
<subsection eId="chapter-XI-section-2-subsection-9" period="#period1">
<num>
<inline name="expanded">
<ins class="substitution O001001M016">Subsection 9</ins>
</inline>
</num>
<heading>
<inline name="expanded">
<strong>
<ins class="substitution O001001M016">Payments</ins>
</strong>
</inline>
</heading>
<article eId="article-62" period="#period1">
<num>
<ins class="substitution O001001M016">Article 62</ins>
</num>
<content>
<p>
<ins class="substitution O001001M016">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.</ins>
</p>
<p>
<ins class="substitution O001001M016">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 reference to that return and may neither be allocated to another return, nor adjusted on a subsequent return. Each payment shall refer to the reference number of that specific return.</ins>
</p>
</content>
</article>
<article eId="article-63" period="#period1">
<num>
<ins class="substitution O001001M016">Article 63</ins>
</num>
<content>
<p>
<ins class="substitution O001001M016">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.</ins>
</p>
<p>
<ins class="substitution O001001M016">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 any overpaid amount directly to the taxable person.</ins>
</p>
<p>
<ins class="substitution O001001M016">However, where overpayments relate to periods up to and including the last return period in 2018, the Member State of identification shall reimburse the relevant portion of the corresponding part of the amount retained in accordance with Article 46(3) of Regulation (EU) No 904/2010 and the Member State of consumption shall reimburse the overpayment less the amount that shall be reimbursed by the Member State of identification.</ins>
</p>
<p>
<ins class="substitution O001001M016">The Member States of consumption shall, by electronic means, inform the Member State of identification of the amount of those reimbursements.</ins>
</p>
</content>
</article>
<article eId="article-63a" period="#period1">
<num>
<ins class="substitution O001001M016">Article 63a</ins>
</num>
<content>
<p>
<ins class="substitution O001001M016">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 day on which the payment should have been made in accordance with Article 367 or Article 369i of Directive 2006/112/EC, remind the taxable person of any VAT payment outstanding.</ins>
</p>
<p>
<ins class="substitution O001001M016">The Member State of identification shall by electronic means inform the Member States of consumption that the reminder has been sent.</ins>
</p>
<p>
<ins class="substitution O001001M016">Any subsequent reminders and steps taken to collect the VAT shall be the responsibility of the Member State of consumption concerned. When such subsequent reminders have been issued by a Member State of consumption, the corresponding VAT shall be paid to that Member State.</ins>
</p>
<p>
<ins class="substitution O001001M016">The Member State of consumption shall, by electronic means, inform the Member State of identification that a reminder has been issued.</ins>
</p>
</content>
</article>
<article eId="article-63b" period="#period1">
<num>
<ins class="substitution O001001M016">Article 63b</ins>
</num>
<content>
<p>
<ins class="substitution O001001M016">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 such interests, penalties or any other charges directly to the Member State of consumption.</ins>
</p>
</content>
</article>
</subsection>
<subsection eId="chapter-XI-section-2-subsection-10" period="#period1">
<num>
<inline name="expanded">
<ins class="substitution O001001M016">Subsection 10</ins>
</inline>
</num>
<heading>
<inline name="expanded">
<strong>
<ins class="substitution O001001M016">Records</ins>
</strong>
</inline>
</heading>
<article eId="article-63c" period="#period1">
<num>
<ins class="substitution O001001M016">Article 63c</ins>
</num>
<paragraph eId="article-63c-1">
<num>
<ins class="substitution O001001M016">1</ins>
</num>
<intro>
<p>
<ins class="substitution O001001M016">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:</ins>
</p>
</intro>
<subparagraph eId="d4e1232">
<num>
<ins class="substitution O001001M016">a</ins>
</num>
<content>
<p>
<ins class="substitution O001001M016">the Member State of consumption to which the service is supplied;</ins>
</p>
</content>
</subparagraph>
<subparagraph eId="d4e1240">
<num>
<ins class="substitution O001001M016">b</ins>
</num>
<content>
<p>
<ins class="substitution O001001M016">the type of service supplied;</ins>
</p>
</content>
</subparagraph>
<subparagraph eId="d4e1248">
<num>
<ins class="substitution O001001M016">c</ins>
</num>
<content>
<p>
<ins class="substitution O001001M016">the date of the supply of service;</ins>
</p>
</content>
</subparagraph>
<subparagraph eId="d4e1256">
<num>
<ins class="substitution O001001M016">d</ins>
</num>
<content>
<p>
<ins class="substitution O001001M016">the taxable amount indicating the currency used;</ins>
</p>
</content>
</subparagraph>
<subparagraph eId="d4e1264">
<num>
<ins class="substitution O001001M016">e</ins>
</num>
<content>
<p>
<ins class="substitution O001001M016">any subsequent increase or reduction of the taxable amount;</ins>
</p>
</content>
</subparagraph>
<subparagraph eId="d4e1272">
<num>
<ins class="substitution O001001M016">f</ins>
</num>
<content>
<p>
<ins class="substitution O001001M016">the VAT rate applied;</ins>
</p>
</content>
</subparagraph>
<subparagraph eId="d4e1280">
<num>
<ins class="substitution O001001M016">g</ins>
</num>
<content>
<p>
<ins class="substitution O001001M016">the amount of VAT payable indicating the currency used;</ins>
</p>
</content>
</subparagraph>
<subparagraph eId="d4e1288">
<num>
<ins class="substitution O001001M016">h</ins>
</num>
<content>
<p>
<ins class="substitution O001001M016">the date and amount of payments received;</ins>
</p>
</content>
</subparagraph>
<subparagraph eId="d4e1296">
<num>
<ins class="substitution O001001M016">i</ins>
</num>
<content>
<p>
<ins class="substitution O001001M016">any payments on account received before the supply of service;</ins>
</p>
</content>
</subparagraph>
<subparagraph eId="d4e1304">
<num>
<ins class="substitution O001001M016">j</ins>
</num>
<content>
<p>
<ins class="substitution O001001M016">where an invoice is issued, the information contained on the invoice;</ins>
</p>
</content>
</subparagraph>
<subparagraph eId="d4e1313">
<num>
<ins class="substitution O001001M016">k</ins>
</num>
<content>
<p>
<ins class="substitution O001001M016">the name of the customer, where known to the taxable person;</ins>
</p>
</content>
</subparagraph>
<subparagraph eId="d4e1321">
<num>
<ins class="substitution O001001M016">l</ins>
</num>
<content>
<p>
<ins class="substitution O001001M016">the information used to determine the place where the customer is established or has his permanent address or usually resides.</ins>
</p>
</content>
</subparagraph>
</paragraph>
<paragraph eId="article-63c-2">
<num>
<ins class="substitution O001001M016">2</ins>
</num>
<content>
<p>
<ins class="substitution O001001M016 last">The information referred to in paragraph 1 shall be recorded by the taxable person in such a way that it can be made available by electronic means without delay and for each single service supplied.</ins>
</p>
</content>
</paragraph>
</article>
</subsection>
</section>
</chapter>
</portionBody>
</portion>
</akomaNtoso>