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in Title XII, Chapter 6, the following section is added: ‘SECTION 5 SPECIAL SCHEME FOR TRANSFERS OF OWN GOODS Article 369xa 1. For the purposes of this Section, and without prejudice to other Community provisions, the following definitions apply: 2. For the purposes of paragraph 1, point (b), where a taxable person has not established their business in the Community, but has more than one fixed establishment therein, the Member State of identification shall be the Member State with a fixed establishment where that taxable person indicates that they will make use of this special scheme. The taxable person shall be bound by that decision for the calendar year concerned and the two following calendar years. Where a taxable person has not established their business in the Community and has no fixed establishment therein, the Member State of identification shall be the Member State in which the dispatch or transport of the goods begins. Where there is more than one Member State in which the dispatch or transport of the goods begins, the taxable person shall indicate which of those Member States is to be the Member State of identification. The taxable person shall be bound by that decision for the calendar year concerned and the two following calendar years. 3. Notwithstanding paragraph 1, point (b), and paragraph 2 of this Article, the Member State of identification for this special scheme shall be the same as for the special scheme laid down in Title XII, Chapter 6, Section 3, where the taxable person is registered for that special scheme. Article 369xb Member States shall permit any taxable persons making transfers of own goods to use this special scheme. This special scheme shall apply to all transfers of own goods carried out by a taxable person registered for this special scheme. Article 369xc A taxable person shall inform the Member State of identification when that taxable person commences and ceases their taxable activities covered by this special scheme, or changes those activities in such a way that that taxable person no longer meets the conditions necessary for the use of this special scheme. That taxable person shall communicate that information electronically. Article 369xd A taxable person making use of this special scheme shall, for the taxable transactions carried out under this special scheme, be identified for VAT purposes in the Member State of identification only. For that purpose, the Member State of identification shall use the individual VAT identification number already allocated to the taxable person in respect of that taxable person’s obligations under the internal system. Article 369xe The Member State of identification shall exclude a taxable person from this special scheme in any of the following cases: Article 369xf The taxable person making use of this special scheme shall submit by electronic means to the Member State of identification a VAT return for each month, regardless of whether the transfers of goods covered by this special scheme have been carried out. The VAT return shall be submitted by the end of the month following the end of the tax period covered by the VAT return. Article 369xg 1. The VAT return shall show the individual VAT identification number referred to in Article 369xd and, for each Member State to which goods are dispatched or transferred, the total value exclusive of VAT of the transfers covered by this special scheme for which the chargeable event has occurred during the tax period. The VAT return shall also include amendments as provided for in paragraph 3. 2. Where goods are dispatched or transported from Member States other than the Member State of identification, the VAT return shall include the total value exclusive of VAT of the transfers covered by this special scheme, for each Member State from which such goods are dispatched or transported. The VAT return shall also include the individual VAT identification number or the tax reference number allocated by each Member State from which the goods referred to in the first subparagraph are dispatched or transported, if available. The VAT return shall include the information referred to in this paragraph broken down by Member State to which the goods are dispatched or transported. 3. 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 369xf, 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 369xf, 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 to and from which the goods are dispatched or transported, the tax period and the taxable amount for which any amendments are required. Article 369xh 1. The VAT return shall be made out in euro. Member States which have not adopted the euro may require the VAT return to be made out in their national currency. If other currencies were used for the supplies, the taxable person making use of this special scheme shall, for the purpose of completing the VAT return, use the applicable exchange rate on the last date of the tax period. 2. The conversion shall be made by applying the exchange rates published by the European Central Bank for that day, or, if there is no publication on that day, on the next day of publication. Article 369xi For the purposes of this special scheme, the intra-Community acquisition of goods in the Member State to which the goods are dispatched or transported is exempt. Notwithstanding Article 214(1), the intra-Community acquisition of goods referred to in the first paragraph of this Article shall not give rise to a registration obligation in accordance with Article 214(1). For the purposes of Articles 16, 18, 26, 185 to 189 and 192, the exemption referred to in the first paragraph of this Article is regarded as the exercise of a full right of deduction of the VAT that would be due if that exemption were not applicable. Article 369xj The taxable person making use of this special scheme may not, in respect of their taxable activities covered by this special scheme, declare in the VAT return of this special scheme the VAT deductible pursuant to Article 168 in the Member States to or from which the goods are dispatched or transported. Notwithstanding Article 1, point (1), of Directive 86/560/EEC, and Article 2, point (1), Article 3 and Article 8(1), point (e), of Directive 2008/9/EC, the taxable person in question shall be refunded in accordance with those Directives. Article 2(2) and Article 4(2) of Directive 86/560/EEC shall not apply to refunds relating to goods or services used for the purposes of the transfers of own goods covered by this special scheme. If the taxable person making use of this special scheme is required to be registered in a Member State for activities not covered by this special scheme, they shall deduct VAT incurred in that Member State in respect of goods or services supplied to them in that Member State in the VAT return to be submitted in accordance with Article 250. Article 369xk 1. The taxable person making use of this special scheme shall keep records of the transfers of own goods covered by this special scheme. Those records shall be sufficiently detailed to enable the tax authorities of the Member States from and to which the goods have been dispatched or transported to verify that the VAT return is correct. 2. The records referred to in paragraph 1 shall be made available electronically on request to the Member State from and to which the goods have been dispatched or transported and to the Member State of identification. Those records shall be kept for a period of 10 years from 31 December of the year during which the transfer of own goods was carried out.’. “transfer of own goods” means the transfer of goods to another Member State in accordance with Article 17(1), and does not include transfers of goods in relation to which there is no full right of deduction in that Member State; “Member State of identification” means the Member State in the territory of which the taxable person has established their business or, if that taxable person has not established their business in the Community, where that taxable person has a fixed establishment. if that taxable person notifies the Member State of identification that they no longer carry out transfers of own goods covered by this special scheme; if it may otherwise be assumed that that taxable person’s taxable activities covered by this special scheme have ceased; if that taxable person no longer meets the conditions necessary for the use of this special scheme; if that taxable person persistently fails to comply with the rules relating to this special scheme.

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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.