Article 318 › 1

In order to simplify the procedure for collecting the tax and after consulting the VAT Committee, Member States may provide that, for certain transactions or for certain categories of taxable dealers, the taxable amount in respect of supplies of goods subject to the margin scheme is to be determined for each tax period during which the taxable dealer must submit the VAT return referred to in Article 250.

1 national measure recorded under this provision, in 1 form — sign in to view the analysis.

← 318 · All articles · 2 →

Source: EUR-Lex CELLAR · retrieved 2026-08-05