Filers who named this exact article number in their own text. It is their sentence, not our reading — and not a causal claim.
| Who | Country | What they wrote |
|---|---|---|
| Insurance Europe | BE | and impact assessments without delaying the other parts of the ViDA Directive. Insurance Europe suggests maintaining the existing Article 268, for the following reasons: The new version of Article 268, foreseen in the ViDA Directive, would place an obligation ↗ |
| IDSt e.V. | DE | ng obligation of the recipient of the supplies under Article 267 of the Draft VAT Directive or the intra-Community acquirer under Article 268 of the Draft VAT Directive. According to the submitted legal text of Articles 267 and 268 of the Draft VAT Directive, ↗ |
| IDSt e.V. | DE | ng obligation of the recipient of the supplies under Article 267 of the Draft VAT Directive or the intra-Community acquirer under Article 268 of the Draft VAT Directive. According to the submitted legal text of Articles 267 and 268 of the Draft VAT Directive, ↗ |
| PostEurop | BE | ed to report the tax rate and the tax amount in case the supplier is not liable for VAT. 3.9. Reporting of data by the customer – Article 268 In the case of intracommunity acquisitions and certain cases where the recipient of the supply is liable for the VAT, ↗ |
| Christian AMAND | BE | 68 (chargeable event of intra- EU acquisition) + art. 83 (taxable amount) + art. 196 (person liable for payment of the VAT)+ new art. 268 (communication of the data to the tax authorities) + new art. 262 (obligation of communication of data) + art 250 (VAT r ↗ |
| InHouse Tax Forum | BE | ice related to purchases should not be linked to the invoice date but to the posting date in the taxable person accounting books. Art. 268 also only refers to intra-community acquisition of goods, transactions subject to art. 194 & 196 should not be reported b ↗ |
Source: public consultation submissions and position papers. n = 6 mentions; counted as a literal reference to the article number.