(16)

Article 57f is amended as follows: in paragraph 1, the following subparagraph is added: ‘Where the Member State of identification changes in accordance with the second subparagraph, that change shall also apply, if applicable, to the registration for the transfer-of-own-goods scheme.’; the following paragraph is added: ‘3. Where a taxable person using the transfer-of-own-goods scheme ceases to meet the conditions of the definition laid down in Article 369xa(1), point (b), of Directive 2006/112/EC, the Member State in which that taxable person has been identified shall cease to be the Member State of identification. However, where that taxable person still fulfils the conditions for using the transfer-of-own-goods scheme, that taxable person shall, in order to continue using that special scheme, indicate as the new Member State of identification the Member State in which that taxable person has established their business or, if that taxable person has not established their business in the Community, a Member State where that taxable person has a fixed establishment. Where the taxable person using the transfer-of-own-goods scheme is not established in the Community, that taxable person shall indicate as the new Member State of identification a Member State from which they dispatch or transport goods. Where the Member State of identification changes in accordance with the second subparagraph, that change shall apply from the date on which the taxable person ceases to have a place of business or a fixed establishment in the Member State previously indicated as the Member State of identification or from the date on which that taxable person ceases to dispatch or transport goods from that Member State. Where the Member State of identification changes in accordance with the second subparagraph of this paragraph, that change shall also apply, if applicable, to the registration for the special scheme as laid down in Title XII, Chapter 6, Section 3, of Directive 2006/112/EC.’ ;

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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.