(20)

in Article 58b, paragraph 2 is replaced by the following: ‘2. A taxable person or an intermediary shall be regarded as having persistently failed to comply with the rules relating to one of the special schemes, within the meaning of Article 363, point (d), Article 369e, point (d), Article 369r(1), point (d), Article 369r(2), point (c), Article 369r(3), point (d), or Article 369xe, point (d), of Directive 2006/112/EC, in the following cases: ; where reminders pursuant to Article 60a of this Regulation have been issued to the taxable person, or the intermediary acting on their behalf by the Member State of identification for three immediately preceding return periods and the VAT return has not been submitted for each and every one of those return periods within 10 days after the reminder has been sent; where a reminder pursuant to Article 63a of this Regulation has been issued to the taxable person or the intermediary acting on their behalf by the Member State of identification for three immediately preceding return periods and the full amount of VAT declared has not been paid by that taxable person, or the intermediary acting on their behalf for each and every one of those return periods within 10 days after the reminder has been sent, except where the remaining unpaid amount is less than EUR 100 for each return period; where, following a request from the Member State of identification and one month after a subsequent reminder by the Member State of identification, the taxable person, or the intermediary acting on their behalf has failed to make the records referred to in Articles 369, 369k, 369x and 369xk of Directive 2006/112/EC electronically available.’

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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.