(12)

in Article 262, paragraph 1 is replaced by the following: ‘1. Every taxable person identified for VAT purposes shall submit a recapitulative statement of the following: ; the acquirers identified for VAT purposes to whom that taxable person identified for VAT purposes has supplied goods in accordance with the conditions specified in Article 138(1) and Article 138(2), point (c), except where use is made of the special scheme provided for in Title XII, Chapter 6, Section 5; the persons identified for VAT purposes to whom that taxable person identified for VAT purposes has supplied goods which were supplied to that taxable person by way of intra-Community acquisition of goods referred to in Article 42; the taxable persons, and the non-taxable legal persons identified for VAT purposes, to whom that taxable person identified for VAT purposes has supplied goods or services, other than goods or services that are exempted from VAT in the Member State where the transaction is taxable, for which the customer is liable to pay VAT pursuant to Article 194, insofar as the customer is identified for VAT purposes, or pursuant to Article 196.’

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Source: EUR-Lex (Cellar) · retrieved 2026-10-14 · Text as adopted (Official Journal); later amendments are not incorporated in this text.