Article 1 · Commission Implementing Regulation (EU) 2026/1869

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Article 1Amendments to Implementing Regulation (EU) 2020/194#

Implementing Regulation (EU) 2020/194 is amended as follows:

(1)Article 1 is amended as follows:

(a)points (2) and (4) are replaced by the following:

(2)‘‘Union scheme’’ means the special scheme for intra-Community distance sales of goods, for certain supplies of goods within a Member State made by a taxable person and for certain services supplied by taxable persons established within the Community but not in the Member State of consumption provided for in Title XII, Chapter 6, Section 3, of Directive 2006/112/EC;’,

(4)“transfer of own goods scheme” means the special scheme for transfers of own goods provided for in Title XII, Chapter 6, Section 5, of Directive 2006/112/EC;’;

(b)the following point (5) is added:

(5)“special schemes” means the non-Union scheme, the Union scheme, the import scheme and the transfer of own goods scheme.’;

(2)in Article 2, point (a) is replaced by the following:

(a)it must offer the facility to save the information, and any change in the information, to be provided pursuant to Article 361 or 369p of Directive 2006/112/EC, and the information to be included in the VAT return pursuant to Article 365, 369g, 369t or 369xg of Directive 2006/112/EC, before that information or change is submitted;’;

(3)Article 3 is amended as follows:

(a)in paragraph 1, point (e) is replaced by the following:

(e)information to identify the taxable person using the transfer of own goods scheme.’;

(b)in paragraph 2, points (a) to (d) are replaced by the following:

(a)column C for the non-Union scheme;

(b)column D for the Union scheme;

(c)column E for the import scheme for identification of the taxable person in accordance with Article 369p(1) or (3) of Directive 2006/112/EC;

(d)column F for the import scheme for identification of the intermediary in accordance with Article 369p(2) of Directive 2006/112/EC;

(e)column G for the transfer of own goods scheme.’;

(c)in paragraph 3, points (a) and (c) are replaced by the following:

(a)is excluded from, or deleted from the identification register of, one of the special schemes in accordance with Article 363, Article 369e, Article 369r(1) or (3) or Article 369xe of Directive 2006/112/EC;’;

(c)changes the Member State of identification within the Union scheme, the import scheme or the transfer of own goods scheme.’;

(d)paragraph 5 is replaced by the following:‘5.The individual VAT identification numbers allocated to or, as applicable, in respect of taxable persons pursuant to Article 369q(1) and (3) of Directive 2006/112/EC as well as the name, the postal address, electronic address, VAT identification number or national tax number, status as taxable person deemed to have received and supplied goods in accordance with Article 14a(1) and, where available, websites pursuant to Article 369p(1) and (3) of that Directive shall be automatically exchanged between the Member State of identification and the other Member States via a central register or another trusted data sharing tool in a manner that ensures at all times that Member States have a correct up-to-date view of the validity of all such VAT identification numbers that have been allocated by all Member States.’;

(e)the following paragraph 6 is added:‘6.In order to ensure the quality of the data, the Member State of identification shall pre-fill the information already available in its national database concerning taxable persons requesting their registration in a special scheme, as set out in Annex I. The taxable person is responsible for the correctness of the data.’;

(4)Article 4 is replaced by the following:‘Article 4Submission of VAT return by the taxable person or the intermediary1.The taxable person or, where applicable in the case of the import scheme, the intermediary acting on behalf of that taxable person shall submit the VAT returns with the details required pursuant to Article 365, 369g, 369t or 369xg of Directive 2006/112/EC to the Member State of identification using the common electronic message set out in Annex III to this Regulation. Column C of that common electronic message shall be used for the non-Union scheme, column D for the Union scheme, column E for the import scheme, and column F for the transfer of own goods scheme.2.Where a taxable person makes no supplies of goods or services or no transfers of own goods or no adjustments of deduction under a special scheme in any Member State within a tax period and has no amendments to make to previous VAT returns, that taxable person shall fill in a nil VAT return. For that purpose, the taxable person shall only complete the following boxes of the common electronic message set out in Annex III:

(a)boxes 1, 2, 2a, 2b, 9 and 27 for the non-Union scheme;

(b)boxes 1, 2, 2a, 2b, 23 and 27 for the Union scheme;

(c)boxes 1, 1a, 2, 2a, 2b, 9 and 27 for the import scheme;

(d)boxes 1, 2, 2a, 2b, 4 and 28 for the transfer of own goods scheme.

3.The taxable person or, where applicable in the case of the import scheme, the intermediary acting on behalf of that taxable person shall only be required to insert the supplies relating to a Member State of consumption if supplies of goods or services under the special schemes have been made in that Member State within the tax period.The taxable person shall only be required to include the transfers covered by the transfer of own goods scheme to a Member State if the transfers have been made to that Member State within the tax period.In addition, in the case of the Union scheme, the taxable person shall only be required to insert the supplies of goods referred to in Article 369g(2), points (a), (b), (c) and (d), of Directive 2006/112/EC relating to a Member State if goods covered by the Union scheme have been supplied in or from that Member State within the tax period. Similarly, the taxable person shall only be required to insert the supplies of services referred to in Article 369g(2), point (d), and (3) of Directive 2006/112/EC from a Member State of establishment if these supplies under the Union scheme have been made from that Member State within the tax period.In the case of the transfer of own goods scheme, the taxable person shall only be required to insert the transfers referred to in Article 369xg(2) of Directive 2006/112/EC relating to a Member State where goods are dispatched or transported from if goods covered by the transfer of own goods scheme have been dispatched or transported from that Member State within the tax period.’;

(5)in Article 5, the first paragraph is replaced by the following:‘The information contained in the VAT return referred to in Article 4(1) shall be sent by the Member State of identification via the CCN/CSI network, using the common electronic message set out in Annex III in all of the following cases:

(a)to each Member State of consumption, or Member State where goods are transferred to, mentioned in the VAT return;

(b)in the case of the Union scheme, to each of the following Member States mentioned in the VAT return:

(i)each Member State from which goods are dispatched or transported;

(ii)each Member State of establishment from which services have been supplied;

(c)in the case of the transfer of own goods scheme, to each Member State from which goods are transferred, mentioned in the VAT return.’.