(14)

in Article 57d, the following paragraph is added: ‘3. Where a taxable person informs the Member State of identification that they intend to make use of the transfer-of-own-goods scheme, that special scheme shall apply as from the first day of the following calendar month. However, where the first transfer of goods to be covered by the transfer-of-own-goods scheme takes place before the date referred to in the first subparagraph, that special scheme shall apply from the date of that first transfer, provided that the taxable person informs the Member State of identification of the commencement of their activities to be covered by the special scheme no later than the tenth day of the month following that first transfer.’ ;

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Source: EUR-Lex (Cellar) · retrieved 2026-10-16 · Text as adopted (Official Journal); later amendments are not incorporated in this text.