(23)

Article 59a is replaced by the following: ‘Article 59a Where a taxable person using a special scheme has supplied no goods or services in any Member State of consumption under that special scheme or made no transfers of own goods under the transfer-of-own-goods scheme during a return period and has no corrections to make in respect of previous VAT returns, the taxable person, or the intermediary acting on their behalf shall submit a VAT return indicating that no supplies or transfers have been made during that period (a nil-VAT return).’ ;

← e) · All articles · 24) →

Source: EUR-Lex (Cellar) · retrieved 2026-10-16 · Text as adopted (Official Journal); later amendments are not incorporated in this text.