(d)

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.’ ;

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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.