(5)

Article 47d is replaced by the following: ‘Article 47d 1. Member States shall provide that the VAT return with the details set out in Articles 365, 369g, 369t and 369xg of Directive 2006/112/EC is to be submitted by electronic means. 2. The Member State of identification shall transmit the information referred to in paragraph 1 of this Article by electronic means to the competent authority of the Member State of consumption, or the competent authorities of the Member States from and to which the goods were dispatched or transported, after the date on which the VAT return was required to be submitted in accordance with Directive 2006/112/EC but not later than 20 days after the end of the month during which the VAT return was required to be submitted. The Member State of identification shall also transmit the information provided for in Article 369g(2) of Directive 2006/112/EC to the competent authority of each other Member State from which goods are dispatched or transported and the information provided for in Article 369g(3) of Directive 2006/112/EC to the competent authority of each Member State of establishment concerned. Member States which have required that the VAT return be made in a national currency other than euro shall convert the amounts into euro using the exchange rate valid for the last day of the tax period. The exchange shall be done following 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.’ ;

2 national measures recorded under this provision, in 1 form — sign in to view the analysis.

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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.