art_2__point_26__text_2

COUNCIL DIRECTIVE (EU) 2017/2455 of 5 December 2017 amending Directive 2006/112/EC and Directive 2009/132/EC as regards certain value added tax obligations for supplies of services and distance sales of goods · European Union

‘If the supplies have been made in other currencies, the taxable person making use of this special scheme shall, for the purposes of completing the VAT return, use the exchange rate applying on the last date of the tax period.’;

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Source: EUR-Lex (Cellar) · retrieved 2026-09-25 · Text as consolidated on 2020-08-18; changes after this date are not shown.