Article 271
By virtue of the authorisation referred to in Article 269, Member States which set at over three months the tax period in respect of which taxable persons must submit the VAT return provided for in Article 250 may permit such persons to submit recapitulative statements in respect of the same period where those taxable persons meet the following three conditions:
(a)
the total annual value, exclusive of VAT, of their supplies of goods and services does not exceed EUR 200 000 or the equivalent in national currency;
(b)
the total annual value, exclusive of VAT, of supplies of goods carried out by them in accordance with the conditions specified in Article 138 does not exceed EUR 15 000 or the equivalent in national currency;
(c)
none of the supplies of goods carried out by them in accordance with the conditions specified in Article 138 is a supply of new means of transport.
CHAPTER 7
Miscellaneous provisions
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.
der gemeldeten Umsätze extrem zunehmen und die IT-Infrastruktur in höchstem Maße belasten. Petitum: Art. 271 Abs. 2 MwStSystRL-E sollte entfallen. Wird diesem Petitum nicht gefolgt, bitten wir um eine explizite Ausnahme für B2C-Umsätze, für die keine Pflicht z ↗
Source: public consultation submissions and position papers. n = 1 mentions; counted as a literal reference to the article number.