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Article 59 is amended as follows: paragraph 1 is replaced by the following: ‘1. Any return period within the meaning of Article 364, 369f, 369s or 369xf of Directive 2006/112/EC shall be a separate return period.’ ; the following paragraph is inserted: ‘2a. Where, in accordance with Article 57d(3), second subparagraph, the transfer-of-own-goods scheme applies from the date of the first transfer, the taxable person shall submit a separate VAT return for the calendar month during which the first transfer took place.’ ; paragraph 3 is replaced by the following: ‘3. Where a taxable person has been registered under the non-Union scheme and the Union scheme during a return period, that taxable person shall submit VAT returns and, where applicable, make the corresponding payments to the Member State of identification for each scheme in respect of the supplies made and the periods covered by that scheme.’ ; the following paragraph is inserted: ‘3a. Where a taxable person has been registered under the transfer-of-own-goods scheme during a return period, that taxable person shall submit VAT returns to the Member State of identification in respect of the transfers made and the periods covered by that special scheme.’ ; paragraph 4 is replaced by the following: ‘4. Where the Member State of identification changes in accordance with Article 57f after the first day of the return period in question, the taxable person or the intermediary acting on their behalf shall submit VAT returns and, where applicable, make corresponding payments to both the former and the new Member State of identification covering the supplies made during the respective periods in which those Member States have been the Member State of identification.’ ;

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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.