Article 59a Implementing Regulation (EU) No 282/2011

Special schemes for taxable persons supplying services to non-taxable persons or making distance sales of goods or certain domestic supplies of goods

Chapter XI · Special schemes › Section 2 · Special schemes for taxable persons supplying services to non-taxable persons or making distance sales of goods or certain domestic supplies of goods

Open in the compendium

Text of Article 59a

Where a taxable person using a special scheme has supplied no goods or services in any Member State of consumption under that special scheme during a return period and has no corrections to make in respect of previous returns, he or the intermediary acting on his behalf shall submit a VAT return indicating that no supplies have been made during that period (a nil-VAT return).

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