(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;
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.’;