(c)

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.’ ;

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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.