Article 61c 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 61c
Where a Member State of identification whose currency is not the euro determines that VAT returns are to be made out in its national currency, that determination shall apply to the VAT returns of all taxable persons using the special schemes.
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