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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

in Article 369i, the first paragraph is replaced by the following: ‘The taxable person making use of this special scheme shall pay the VAT, making reference to the relevant VAT return, at the latest at the expiry of the deadline by which the return must be submitted.’;

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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.