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VAT Directive — Article 262

The article's text

Article 262 1. Every taxable person identified for VAT purposes shall submit a recapitulative statement of the following: (a) the acquirers identified for VAT purposes to whom he has supplied goods in accordance with the conditions specified in Article 138(1) and point (c) of Article 138(2); (b) the persons identified for VAT purposes to whom he has supplied goods which were supplied to him by way of intra-Community acquisition of goods referred to in Article 42; (c) the taxable persons, and the non-taxable legal persons identified for VAT purposes, to whom he has supplied services other than services that are exempted from VAT in the Member State where the transaction is taxable and for which the recipient is liable to pay the tax pursuant to Article 196. 2. In addition to the information referred to in paragraph 1, every taxable person shall submit information about the VAT identification number of the taxable persons for whom goods, dispatched or transported under call-off stock arrangements in accordance with the conditions set out in Article 17a, are intended and about any change in the submitted information.

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.

8
business association
3
company
2
other
2
NGO
1
EU citizen
WhoCountryWhat they wrote
Verband der Automobilindustrie e. V.DEsehen wir kritisch. Zudem ist u.E. der Wortlaut in Artikel 262 Abs. 1 des Richtlinienentwurfs unpräzise. Wir bitten daher um Klarstellung, ob auf der Eingangsseite nur innergemeinschaftli- che Erwerbe oder auch der Bezug von Dienstleistungen (§ 13b Abs. 1 UStG ↗
German Banking Industry CommitteeDEirective, the recipient should also send the data to his domestic tax authority. In our opinion, this is not clearly expressed in Article 262 (1)-proposal and should therefore be formulated more explicit. What has not been specified in the draft so far are pos ↗
BundessteuerberaterkammerDEungen für KMU gewährt werden. Eine Lösung wäre es, die Möglichkeit der Ausstel- lung von Sammelrechnungen für Rechnungen i. S. d. Art. 262 ff. MwStSystRL-E für den Zeit- raum der (praxisgerechten) Rechnungsausstellungsfristen zu erhalten. Auch wäre insoweit ei ↗
Federation of German IndustriesDEmat a multi-stakeholder forum on the EU-level. The digital reporting system for intra-Community transactions The proposal sets in article 262 to 271 VAT D-E the elements and features of the digital reporting re- quirements which will be put into place from 202 ↗
Handelsverband Deutschland - HDE e.V.DEdie sie für andere Steu- erpflichtige in ihrem Gebiet bewirkt bzw. erbracht haben und Umsätzen nach Art. 262 MwStSystRL-E (jede Lieferung und Verbringung von Gegenständen gemäß Artikel 138, jeden innergemeinschaftli- chen Erwerb von Gegenständen gemäß Artikel ↗
IDSt e.V.DEr, this does not apply to small and medium-sized enterprises (SMEs) if they use other systems for the reporting obligations under Article 262 et seq. Draft VAT Directive than the systems they use for invoicing. This means that SMEs and micro-enterprises in par ↗
IDSt e.V.DElective invoicing is also deleted for supplies or other services that are not subject to the new reporting procedure according to Article 262 et seq. VAT Directive-E. Request In analogy to our previous proposal on Article 222 (1) of the Draft VAT Directive, th ↗
European Association of Co-operative Banks (EACB)BEe is too short and unlikely to be feasible for companies, especially for small entities. Further to that, in our understanding of Article 262 of the current proposal for a Directive the supplier as well as the recipient of a service have to submit the invoice ↗
PostEuropBEndard does also work for other (B2B, B2C, … ) transactions, particularly also covering mass cross border transactions. 7 Based on article 262 par. 1 point (c) of the Dir 2006/112/EU exempt services do not need to be reported. deadline for issuing invoices is r ↗
Deutscher Steuerberaterverband e.V.DEsollen ferner ab 01.01.2025 im Rahmen der Zusammenfassenden Meldung (ZM) durch den Leistungserbringer zusätzlich zu melden sein (Art. 262 Abs. 1 Buchst. c Vorschlag zur Mehrwertsteuersystem-Richtlinie). Der DStV begrüßt die Ausweitung des Reverse-Charge-Verfa ↗
Christian AMANDBEobligation to submit recapitulative statements is mentioned in the Chapter 6 article 262 to 271 of the VAT Directive. According to the existing article 262(1) “Every taxable person identified for VAT purposes shall submit a recapitulative statement of the foll ↗
FedEx ExpressNL-Community transactions. If we take a closer look at the provision aimed at the supplier of goods/services, we notice indeed (see article 262) that the scope of DRR reporting is limited to transactions between EU Member States. Focusing on services, article 26 ↗
Fédération Bancaire FrançaiseFR) Fréquence L’article 263de la directive TVA, tel que modifié par le projet de directive, prévoit que « 1. Les données visées à l’article 262, paragraphe 1, sont transmises pour chacune des opérations effectuées par l’assujetti au plus tard deux jours ouvrable ↗
Siemens AGDEthly collective invoices is also deleted for supplies or other services that are not subject to the new reporting procedure under Article 262 et seq. of the VAT Directive. Petition: Analogous to our previous proposal on Article 222(1) VAT Directive, Article 22 ↗
InHouse Tax ForumBEreported (i.e. it is still relevant to carve them out). This may need to be included in the wording of Art. 262 • [Art. 263] Data to be transmitted under DRR shall be transmitted for ‘’each individual transaction’’. The term ‘’individual transaction’’ should b ↗
Spanish VAT Services Asesores, SLESstatements. However, we suggest emphasizing this to avoid confusion. We suggest that, with effects January 1 2025, the wording of Article 262.1 could add a paragraph (d) stating the following: “(d) taxable persons who have opted for the application of the spec ↗

Source: public consultation submissions and position papers. n = 16 mentions; counted as a literal reference to the article number.

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