(15)

Article 262 is replaced by the following: ‘Article 262 1. Every taxable person identified for VAT purposes shall submit the data referred to in Article 264 in respect of the following transactions: 2. The data referred to in Article 264 in respect of the transactions listed in paragraph 1 of this Article shall be submitted to the Member State which issued to the taxable person the VAT identification number used by that taxable person for the transaction to which the data refer. 3. By way of derogation from paragraph 1, points (a) and (b), of this Article, taxable persons registered under the special scheme laid down in Title XII, Chapter 6, Section 5, shall not submit data on transfers of own goods or on the transactions treated as intra-Community acquisitions pursuant to Article 21 or 22 relating to the same goods. 4. Member States may provide that taxable persons identified for VAT purposes are not to submit the data referred to in Article 264 in respect of the transactions listed in paragraph 1, points (b) and (d), of this Article. Member States exercising that option shall notify those measures to the Commission, which shall inform the other Member States of the following: ; supplies and transfers of goods carried out in accordance with Article 138(1) and Article 138(2), point (c); intra-Community acquisitions of goods carried out in accordance with Article 20 and transactions treated as such pursuant to Article 21 or 22; supplies of goods and 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 195, 196 or 197; and the acquisition of goods and 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 195, 196, 197 or 204. the adoption of the measure, before it enters into force; and the date from which that measure is no longer applied, before that date.’

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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.