(16)

Article 365 is replaced by the following: ‘Article 365 The VAT return shall show the individual VAT identification number for the application of this special scheme and, for each Member State of consumption in which VAT is due, the total value, exclusive of VAT, of supplies of services covered by this special scheme for which the chargeable event has occurred during the tax period and the total amount per rate of the corresponding VAT. The applicable rates of VAT and the total VAT due shall also be indicated on the VAT return, where relevant. Where any amendments to the VAT return are required up to the date on which that VAT return is required to be submitted in accordance with Article 364, such amendments shall be included in that VAT return. Where any amendments to the VAT return of a previous tax period are required after the date on which the VAT return was required to be submitted in accordance with Article 364, such amendments shall be included in a VAT return of a subsequent tax period within three years of the date on which the initial VAT return was required to be submitted in accordance with that Article. That subsequent VAT return shall identify the relevant Member State of consumption, the tax period and the amount of VAT for which any amendments are required.’ ;

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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.