Article 369g › 1

The VAT return shall show the VAT identification number referred to in Article 369d and, for each Member State of consumption in which VAT is due, the total value exclusive of VAT, the applicable rates of VAT, the total amount per rate of the corresponding VAT and the total VAT due in respect of the following supplies covered by this special scheme carried out during the tax period: (a) intra-Community distance sales of goods; (b) supplies of goods in accordance with Article 14a(2) where the dispatch or transport of those goods begins and ends in the same Member State; (c) supplies of services. The VAT return shall also include amendments relating to previous tax periods as provided in paragraph 4 of this Article.

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