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VAT Directive — Article 250

The article's text

Article 250 1. Every taxable person shall submit a VAT return setting out all the information needed to calculate the tax that has become chargeable and the deductions to be made including, in so far as is necessary for the establishment of the basis of assessment, the total value of the transactions relating to such tax and deductions and the value of any exempt transactions. 2. Member States shall allow, and may require, the VAT return referred to in paragraph 1 to be submitted by electronic means, in accordance with conditions which they lay down.

Who wrote about this article in the consultations

Filers who named this exact article number in their own text. It is their sentence, not our reading — and not a causal claim.

1
EU citizen
WhoCountryWhat they wrote
Christian AMANDBEeable event) + new art. 262 (obligation of communication of data) + new art. 263 and 264 (communication to the tax authorities) + art. 250 (VAT return) • Input transactions p.m. For the acquirer: art. 44 (place of intra-EU acquisitions) + art. 68 (chargeable e ↗

Source: public consultation submissions and position papers. n = 1 mentions; counted as a literal reference to the article number.

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