Article 60 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
Text of Article 60
Amounts on VAT returns made under the special schemes shall not be rounded up or down to the nearest whole monetary unit. The exact amount of VAT shall be reported and remitted.
Consolidated version on EUR-Lex (CELEX 02011R0282-20250414). © European Union. Only the Official Journal is authentic.