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20.10.2012 Official
Journal
of
the
European
Union
L
290/1
II
(Non-legislative acts)
REGULATIONS
COUNCIL REGULATION (EU) No 967/2012
of 9 October 2012
amending Implementing Regulation (EU) No 282/2011 as regards the special schemes for non-
established taxable persons supplying telecommunications services, broadcasting services or
electronic services to non-taxable persons
THE COUNCIL OF THE EUROPEAN UNION,
business within the Community. In that case the Member
State of identification is where the taxable person has his
place of business.
Having regard to the Treaty on the Functioning of the European
Union,
(4) In
order
to
avoid
disproportionate
burdens
for
taxable
persons using the Union scheme, it should be clarified
Having regard to Council Directive 2006/112/EC of
how a change of the Member State of identification can
28 November 2006 on the common system of value added
be effected where the taxable person changes his fixed
tax ( 1 ), and in particular Article 397 thereof,
establishment or business establishment in such a way
that a change in the Member State of identification is
necessary in order for him to continue using the scheme.
Having regard to the proposal from the European Commission,
(5) Telecommunications,
broadcasting
and
electronic
services
Whereas:
supplied in Member States where the taxable person has
established his business or has a fixed establishment are
not covered by either of the special schemes. It should be
(1) Directive
2006/112/EC
provides
that
as
from
1
January
2015, all telecommunications, broadcasting and elec
made clear that such supplies should be declared directly
tronic services are to be taxed in the Member State in
to the Member State concerned.
which the customer is established or has his permanent
address or usual residence (hereinafter the ‘Member State
(6) Since
both
of
the
special
schemes
are
optional,
a
non-
of consumption’) regardless of where the taxable person
established taxable person is able to decide at any time to
supplying those services is established.
cease using them. It is necessary to clarify when such
decisions take effect.
(2)
In order to facilitate compliance with fiscal obligations
where such services are supplied to non-taxable persons,
(7) However,
to
avoid
unnecessary
burdens
for
tax
auth
a special scheme has been put in place for taxable
orities, a taxable person who decides to cease using
persons established within the Community but not in
one of the special schemes should, for a certain period,
the Member State where the services are supplied (here
be refused re-entry into that scheme.
inafter the ‘Union scheme’). The other special scheme, for
taxable persons not established within the Community
(hereinafter the ‘non-Union scheme’) currently in place,
(8) To
keep
the
registration
details
in
its
database
up-to-date,
has been extended to cover all of those services. This will
the Member State of identification relies on the
enable non-established taxable persons to designate a
information received from the taxable person. In order
Member State of identification as a single point of elec
to ensure that databases are updated without delay, it is
tronic contact for value added tax (VAT) identification
necessary to lay down a time limit within which the
and VAT declarations.
taxable person using the special schemes should
communicate any relevant information on ceasing or
changing activities and on changes to any relevant
(3) A
taxable
person
with
establishments
in
more
than
one
information already supplied.
Member State should, under the Union scheme, be able
to designate any of the Member States concerned as the
Member State of identification, unless he has his place of
(9) A
VAT
identification
number
needs
to
be
allocated
to
a
non-established taxable person who wants to make use
( 1 ) OJ L 347, 11.12.2006, p. 1.
of a special scheme. To prevent unintended retroactive

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L 290/2
EN
Official Journal of the European Union
20.10.2012
use by taxable persons who are already identified for
both that Member State and the Member States of
VAT purposes, it is necessary to clarify from which
consumption, it should be ensured that taxable persons
moment the special schemes should apply.
cannot allocate amounts of VAT paid to more than one
return, whether from the outset or by subsequent
(10) To
avoid
doubt
as
to
which
Member
State
has
juris
adjustment.
diction, the Member State which may exclude a taxable
person from using a special scheme should be specified.
(19) In
the
case
of
non-payment,
underpayment
or
payment
The circumstances in which that Member State is to take
in excess made by non-established taxable persons and
its decision on exclusion should also be specified, as
with regard to interest, penalties and other incidental
should the time from which that decision takes effect.
charges, it is important to specify the respective
obligations of the Member State of identification and
(11) The concept of a non-established taxable person’s
the Member States of consumption so as to facilitate
cessation of activities eligible for one of the special
the collection of VAT and to ensure that the right
schemes should be clarified, as should the concept of
amount is paid in respect of the services supplied
persistent failure on the part of a non-established
under the special schemes.
taxable person.
(20) The
records
kept
by
non-established
taxable
persons
need
(12) To
promote
compliance
and
avoid
unnecessary
burdens
to be sufficiently detailed to enable the tax authorities of
for tax authorities, a taxable person who is excluded
Member States of consumption to verify that the VAT
from one of the special schemes due to persistent
return is correct. What information is, as a minimum,
failure, should, for a certain period, be refused entry to
required to be kept in such records should therefore be
any of the special schemes.
specified.
(13) It
should
be
made
clear
that
where
a
taxable
person
ceases to use one of the special schemes, is excluded
(21) To facilitate the implementation of the special schemes
from one of the special schemes, or changes the
and with a view to enabling services supplied as of
Member State of identification, all tax obligations
1 January 2015 to be covered by those schemes, it
regarding return periods prior to that cessation,
should be possible for non-established taxable persons
exclusion or change are to be discharged with the
to submit their registration details to the Member State
Member State which was the Member State of identifi
which is designated by them as Member State of identi
cation prior to the cessation, exclusion or change.
fication as from 1 October 2014.
(14) Each
return
period
should
be
treated
separately
so
as
to
(22) Council
Implementing
Regulation
(EU)
No
282/2011
( 1 )
facilitate control by the Member States of consumption
should therefore be amended accordingly,
and amendments should be made only to the VAT return
concerned.
HAS ADOPTED THIS REGULATION:
(15) It
is
appropriate,
for
reasons
of
control,
to
require
non-
established taxable persons to submit VAT returns to
Article 1
Member States of identification, even where no services
have been supplied during the return period. It should
In Implementing Regulation (EU) No 282/2011, Section 2 of
also be clarified that the exact amount of VAT must be
Chapter XI is replaced by the following:
stated without any rounding up or down.
‘SECTION 2
(16) It
is
necessary,
in
respect
of
amendments
to
VAT
returns,
to establish a time limit within which returns can be
Special schemes for non-established taxable persons
submitted electronically to the Member State of identifi
supplying telecommunications services, broadcasting
cation. Member States of consumption should, in any
services or electronic services to non-taxable persons
event, be able to accept or request relevant information
(Articles 358 to 369k of Directive 2006/112/EC)
directly from the taxable person and process VAT
assessments according to their national rules.
S u b s e c t i o n 1
D e f i n i t i o n s
(17) Where the Member State of identification does not have
the euro as its currency, non-established taxable persons
Article 57a
should be bound by the decision of that Member State as
For the purposes of this Section, the following definitions
to the currency in which all VAT returns under the
shall apply:
special schemes should be made.
(18) Without
affecting
the
national
rules
of
Member
States
of
(1) “non-Union scheme” means the special scheme for tele
consumption on offsetting excess payments and for the
communications services, broadcasting services or elec
sole purpose of ensuring efficient administration of the
tronic services supplied by taxable persons not
special schemes by the Member State of identification
and avoiding an excessive administrative burden on
( 1 ) OJ L 77, 23.3.2011, p. 1.

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20.10.2012 Official
Journal
of
the
European
Union
L
290/3
established within the Community provided for in
schemes, that special scheme shall apply as from the first day
Section 2 of Chapter 6 of Title XII of Directive
of the following calendar quarter.
2006/112/EC;
(2) “Union scheme” means the special scheme for telecom
However, where the first supply of services to be covered by
munications services, broadcasting services or electronic
that special scheme takes place before the date referred to in
services supplied by taxable persons established within
the first paragraph, the special scheme shall apply as from
the Community but not established in the Member State
the date of that first supply, provided the taxable person
of consumption provided for in Section 3 of Chapter 6
informs the Member State of identification of the
of Title XII of Directive 2006/112/EC;
commencement of his activities to be covered by the
scheme no later than the tenth day of the month
following that first supply.
(3) “special scheme” means the “non-Union scheme” and/or
the “Union scheme” as the context requires;
Article 57e
(4) “taxable person” means a taxable person not established
The Member State of identification shall identify the taxable
within the Community as defined in point (1) of
person using the Union scheme by means of his VAT identi
Article 358a of Directive 2006/112/EC, or a taxable
fication number as referred to in Articles 214 and 215 of
person not established in the Member State of
Directive 2006/112/EC.
consumption, as defined in point (1) of the first
paragraph of Article 369a of that Directive.
Article 57f
S u b s e c t i o n 2
1. Where
a
taxable
person
using
the
Union
scheme
ceases
A p p l i c a t i o n o f t h e U n i o n s c h e m e
to meet the conditions of the definition laid down in point
(2) of the first paragraph of Article 369a of Directive
Article 57b
2006/112/EC, the Member State in which he has been
Where a taxable person using the Union scheme has estab
identified shall cease to be the Member State of identifi
lished his business within the Community, the Member State
cation. Where that taxable person still fulfils the conditions
in which his place of business is established shall be the
for using that special scheme, he shall, to continue using that
Member State of identification.
scheme, indicate as the new Member State of identification
the Member State in which he has established his business
or, if he has not established his business in the Community,
Where a taxable person using the Union scheme has estab
a Member State where he has a fixed establishment.
lished his business outside the Community, but has more
than one fixed establishment in the Community, he may
choose any Member State in which he has a fixed estab
2. Where the Member State of identification changes in
lishment as the Member State of identification, in accordance
accordance with paragraph 1, that change shall apply as
with the second paragraph of Article 369a of Directive
from the date on which the taxable person ceases to have
2006/112/EC.
a business establishment or a fixed establishment in the
Member State previously indicated as the Member State of
identification.
S u b s e c t i o n 3
S c o p e o f t h e U n i o n s c h e m e
Article 57c
Article 57g
The Union scheme shall not apply to telecommunications,
A taxable person using a special scheme may cease using
broadcasting or electronic services supplied in a Member
that special scheme regardless of whether he continues to
State where the taxable person has established his business
supply services which can be eligible for that special scheme.
or has a fixed establishment. The supplies of those services
The taxable person shall inform the Member State of identi
shall be declared to the competent tax authorities of that
fication at least 15 days before the end of the calendar
Member State in the VAT return as provided for under
quarter prior to that in which he intends to cease using
Article 250 of Directive 2006/112/EC.
the scheme. Cessation shall be effective as of the first day
of the next calendar quarter.
S u b s e c t i o n 4
I d e n t i f i c a t i o n
VAT obligations relating to supplies of telecommunications,
Article 57d
broadcasting or electronic services arising after the date on
which the cessation became effective shall be discharged
When a taxable person informs the Member State of identi
directly with the tax authorities of the Member State of
fication that he intends to make use of one of the special
consumption concerned.

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Official Journal of the European Union
20.10.2012
Where a taxable person ceases using a special scheme in
Member State of consumption, shall be assumed to have
accordance with the first paragraph, he shall be excluded
ceased his taxable activities within the meaning of point
from using that scheme in any Member State for two
(b) of Article 363 or point (b) of Article 369e of Directive
calendar quarters from the date of cessation.
2006/112/EC respectively. This cessation shall not preclude
him from using a special scheme if he recommences his
S u b s e c t i o n 5
activities covered by either scheme.
R e p o r t i n g o b l i g a t i o n s
Article 58b
Article 57h
1. Where
a
taxable
person
is
excluded
from
one
of
the
1. A
taxable
person
shall,
no
later
than
the
tenth
day
of
special schemes for persistent failure to comply with the
the next month, inform the Member State of identification
rules relating to that scheme, that taxable person shall
by electronic means of:
remain excluded from using either scheme in any Member
State for eight calendar quarters following the calendar
— the cessation of his activities covered by a special
quarter during which the taxable person was excluded.
scheme,
— any changes to his activities covered by a special scheme
2. A taxable person shall be regarded as having
whereby he no longer meets the conditions necessary for
persistently failed to comply with the rules relating to one
using that special scheme, and
of the special schemes, within the meaning of point (d) of
Article 363 or point (d) of Article 369e of Directive
2006/112/EC, in at least the following cases:
— any changes to the information previously provided to
the Member State of identification.
(a) where reminders pursuant to Article 60a have been
2. Where the Member State of identification changes in
issued to him by the Member State of identification,
accordance with Article 57f, the taxable person shall inform
for three immediately preceding calendar quarters and
both relevant Member States of the change no later than the
the VAT return has not been submitted for each and
tenth day of the month following the change of estab
every one of these calendar quarters within 10 days
lishment. He shall communicate to the new Member State
after the reminder has been sent;
of identification the registration details required when a
taxable person makes use of a special scheme for the first
(b) where reminders pursuant to Article 63a have been
time.
issued to him by the Member State of identification,
for three immediately preceding calendar quarters and
S u b s e c t i o n 6
the full amount of VAT declared has not been paid by
E x c l u s i o n
him for each and every one of these calendar quarters
within 10 days after the reminder has been sent, except
Article 58
where the remaining unpaid amount is less than EUR
100 for each calendar quarter;
Where at least one of the criteria for exclusion laid down in
Article 363 or Article 369e of Directive 2006/112/EC
applies to a taxable person using one of the special
(c) where following a request from the Member State of
schemes, the Member State of identification shall exclude
identification or the Member State of consumption and
that taxable person from that scheme.
one month after a subsequent reminder by the Member
State of identification, he has failed to make elec
Only the Member State of identification can exclude a
tronically available the records referred to in Articles
taxable person from using one of the special schemes.
369 and 369k of Directive 2006/112/EC.
The Member State of identification shall base its decision on
Article 58c
exclusion on any information available, including
information provided by any other Member State.
A taxable person who has been excluded from one of the
special schemes shall discharge all VAT obligations relating
The exclusion shall be effective as from the first day of the
to supplies of telecommunications, broadcasting or elec
calendar quarter following the day on which the decision on
tronic services arising after the date on which the
exclusion is sent by electronic means to the taxable person.
exclusion became effective directly with the tax authorities
of the Member State of consumption concerned.
However where the exclusion is due to a change of place of
business or fixed establishment, the exclusion shall be
S u b s e c t i o n 7
effective as from the date of that change.
V A T r e t u r n
Article 58a
Article 59
A taxable person using a special scheme who has, for a
1. Any
return
period
within
the
meaning
of
Article
364
period of eight consecutive calendar quarters, made no
or Article 369f of Directive 2006/112/EC shall be a separate
supplies of services covered by that scheme in any
return period.

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20.10.2012 Official
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2. Where,
in
accordance
with
the
second
paragraph
of
2. The
amendments
referred
to
in
paragraph
1
shall
be
Article 57d, a special scheme applies from the date of the
submitted electronically to the Member State of identification
first supply, the taxable person shall submit a separate VAT
within three years of the date on which the initial return was
return for the calendar quarter during which the first supply
required to be submitted.
took place.
However, the rules of the Member State of consumption on
3. Where a taxable person has been registered under each
assessments and amendments shall remain unaffected.
of the special schemes during a return period, he shall
submit VAT returns and make the corresponding payments
Article 61a
to the Member State of identification for each scheme in
respect of the supplies made and the periods covered by
If a taxable person:
that scheme.
(a) ceases to use one of the special schemes;
4. Where the Member State of identification changes in
accordance with Article 57f after the first day of the calendar
(b) is excluded from one of the special schemes; or
quarter in question, the taxable person shall submit VAT
returns and make corresponding payments to both the
former and the new Member State of identification
(c) changes the Member State of identification in accordance
covering the supplies made during the respective periods
with Article 57f;
in which the Member States have been Member State of
identification.
he shall submit his final VAT return and the corresponding
payment, and any corrections to or late submissions of
Article 59a
previous returns, and the corresponding payments, to the
Member State which was the Member State of identification
Where a taxable person using a special scheme has supplied
at the time of the cessation, exclusion or change.
no services in any Member State of consumption under that
special scheme during a return period, he shall submit a VAT
return indicating that no supplies have been made during
S u b s e c t i o n 8
that period (a nil-VAT return).
C u r r e n c y
Article 61b
Article 60
Where a Member State of identification whose currency is
Amounts on VAT returns made under the special schemes
not the euro determines that VAT returns are to be made
shall not be rounded up or down to the nearest whole
out in its national currency, that determination shall apply to
monetary unit. The exact amount of VAT shall be reported
the VAT returns of all taxable persons using the special
and remitted.
schemes.
Article 60a
S u b s e c t i o n 9
The Member State of identification shall remind, by elec
P a y m e n t s
tronic means, taxable persons who have failed to submit a
VAT return under Article 364 or Article 369f of Directive
Article 62
2006/112/EC, of their obligation to submit such a return.
Without prejudice to the third paragraph of Article 63a, and
The Member State of identification shall issue the reminder
to Article 63b, a taxable person shall make any payment to
on the tenth day following that on which the return should
the Member State of identification.
have been submitted, and shall inform the other Member
States by electronic means that a reminder has been issued.
Payments of VAT made by the taxable person under
Article 367 or Article 369i of Directive 2006/112/EC shall
Any subsequent reminders and steps taken to assess and
be specific to the VAT return submitted pursuant to
collect the VAT shall be the responsibility of the Member
Article 364 or Article 369f of that Directive. Any subsequent
State of consumption concerned.
adjustment to the amounts paid shall be effected by the
taxable person only by reference to that return and may
neither be allocated to another return, nor adjusted on a
Notwithstanding any reminders issued, and any steps taken,
subsequent return. Each payment shall refer to the
by a Member State of consumption, the taxable person shall
reference number of that specific return.
submit the VAT return to the Member State of identification.
Article 63
Article 61
A Member State of identification which receives a payment
1. Changes to the figures contained in a VAT return shall,
in excess of that resulting from the VAT return submitted
after its submission, be made only by means of amendments
under Article 364 or Article 369f of Directive 2006/112/EC
to that return and not by adjustments to a subsequent
shall reimburse the overpaid amount directly to the taxable
return.
person concerned.

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Where a Member State of identification has received an
taxable person shall pay such interests, penalties or any
amount in respect of a VAT return subsequently found to
other charges directly to the Member State of consumption.
be incorrect, and that Member State has already distributed
that amount to the Member States of consumption, those
Member States of consumption shall each reimburse their
S u b s e c t i o n 1 0
respective part of any overpaid amount directly to the
R e c o r d s
taxable person.
Article 63c
1. In
order
to
be
regarded
as
sufficiently
detailed
within
However, where overpayments relate to periods up to and
the meaning of Articles 369 and 369k of Directive
including the last return period in 2018, the Member State
2006/112/EC, the records kept by the taxable person shall
of identification shall reimburse the relevant portion of the
contain the following information:
corresponding part of the amount retained in accordance
with Article 46(3) of Regulation (EU) No 904/2010 and
(a) the Member State of consumption to which the service is
the Member State of consumption shall reimburse the over
supplied;
payment less the amount that shall be reimbursed by the
Member State of identification.
(b) the type of service supplied;
The Member States of consumption shall, by electronic
(c) the date of the supply of service;
means, inform the Member State of identification of the
amount of those reimbursements.
(d) the taxable amount indicating the currency used;
(e) any subsequent increase or reduction of the taxable
Article 63a
amount;
Where a taxable person has submitted a VAT return under
Article 364 or Article 369f of Directive 2006/112/EC, but
(f) the VAT rate applied;
no payment has been made or the payment is less than that
resulting from the return, the Member State of identification
shall, by electronic means on the tenth day following the
(g) the amount of VAT payable indicating the currency used;
latest day on which the payment should have been made in
accordance with Article 367 or Article 369i of Directive
2006/112/EC, remind the taxable person of any VAT
(h) the date and amount of payments received;
payment outstanding.
(i) any payments on account received before the supply of
service;
The Member State of identification shall by electronic means
inform the Member States of consumption that the reminder
(j) where an invoice is issued, the information contained on
has been sent.
the invoice;
(k) the name of the customer, where known to the taxable
Any subsequent reminders and steps taken to collect the
person;
VAT shall be the responsibility of the Member State of
consumption concerned. When such subsequent reminders
have been issued by a Member State of consumption, the
(l) the information used to determine the place where the
corresponding VAT shall be paid to that Member State.
customer is established or has his permanent address or
usually resides.
2. The
information
referred
to
in
paragraph
1
shall
be
The Member State of consumption shall, by electronic
recorded by the taxable person in such a way that it can
means, inform the Member State of identification that a
be made available by electronic means without delay and for
reminder has been issued.
each single service supplied.’
Article 2
Article 63b
This Regulation shall enter into force on the twentieth day
Where no VAT return has been submitted, or where the
following that of its publication in the Official Journal of the
VAT return has been submitted late or is incomplete or
European Union.
incorrect, or where the payment of VAT is late, any
interest, penalties or any other charges shall be calculated
and assessed by the Member State of consumption. The
It shall apply from 1 January 2015.

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However, Member States shall allow non-established taxable persons to submit the information required
under Article 360 or Article 369c of Directive 2006/112/EC for registration under the special schemes for
non-established taxable persons supplying telecommunications services, broadcasting services or electronic
services to non-taxable persons as from 1 October 2014.
This Regulation shall be binding in its entirety and directly applicable in all Member States.
Done at Luxembourg, 9 October 2012.
For the Council
The President
V. SHIARLY

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Document Outline

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