Article 63c 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 63c
1.In order to be regarded as sufficiently detailed within the meaning of Articles 369 and 369k of Directive 2006/112/EC, the records kept by the taxable person shall contain the following information:
(a)the Member State of consumption to which the goods or services are supplied;
(b)the type of services or the description and quantity of goods supplied;
(c)the date of the supply of the goods or services;
(d)the taxable amount indicating the currency used;
(e)any subsequent increase or reduction of the taxable amount;
(f)the VAT rate applied;
(g)the amount of VAT payable indicating the currency used;
(h)the date and amount of payments received;
(i)any payments on account received before the supply of the goods or services;
(j)where an invoice is issued, the information contained on the invoice;
(k)in respect of services, the information used to determine the place where the customer is established or has his permanent address or usually resides and, in respect of goods, the information used to determine the place where the dispatch or the transport of the goods to the customer begins and ends;
(l)any proof of possible returns of goods, including the taxable amount and the VAT rate applied.
2.In order to be regarded as sufficiently detailed within the meaning of Article 369x of Directive 2006/112/EC, the records kept by the taxable person or the intermediary acting on his behalf shall contain the following information:
(a)the Member State of consumption to which the goods are supplied;
(b)the description and quantity of goods supplied;
(c)the date of the supply of goods;
(d)the taxable amount indicating the currency used;
(e)any subsequent increase or reduction of the taxable amount;
(f)the VAT rate applied;
(g)the amount of VAT payable indicating the currency used;
(h)the date and amount of payments received;
(i)where an invoice is issued, the information contained on the invoice;
(j)the information used to determine the place where the dispatch or the transport of the goods to the customer begins and ends;
(k)proof of possible returns of goods, including the taxable amount and VAT rate applied;
(l)the order number or unique transaction number;
(m)the unique consignment number where that taxable person is directly involved in the delivery.
3.The information referred to in paragraphs 1 and 2 shall be recorded by the taxable person or the intermediary acting on his behalf in such a way that it can be made available by electronic means without delay and in respect of each individual good or service supplied.
Where a taxable person or the intermediary acting on his behalf has been requested to submit, by electronic means, the records referred to in Articles 369, 369k and 369x of Directive 2006/112/EC and he has failed to submit them within 20 days of the date of the request, the Member State of identification shall remind the taxable person or the intermediary acting on his behalf to submit those records. The Member State of identification shall by electronic means inform the Member States of consumption that the reminder has been sent.
Consolidated version on EUR-Lex (CELEX 02011R0282-20250414). © European Union. Only the Official Journal is authentic.
Commission explanatory notes on Article 63c
Not binding. Guidance published by the Commission (DG TAXUD).
Explanatory Notes on the VAT e-commerce rules
Import One Stop Shop and deemed supplier rules, revised text applicable from 01-01-2027
- 2.2.1 What are the record-keeping obligations of a deemed supplier? (p. 30) As explained above in section 2.1.4, the result of the deemed supplier provision is that the taxable person facilitating the supply through the use of an electronic interface is treated like the actual supplier of goods for VAT purposes. For the purpose of this provision, the deemed supplier takes over the rights and o
- 5.2 DEEMED SUPPLIER FACILITATING DISTANCE SALES OF IMPORTED GOODS (p. 95) In Scenarios 3a-3c and 4a-4b, the goods are always dispatched from a third territory or a third country to a customer in an EU Member State. The scenarios aim to briefly describe the VAT and customs implications when the electronic interface (as deemed supplier) registers in the IOSS or when it does not register in the
- 2.1.1 Relevant provisions (p. 14) The relevant provisions can be found in the VAT Directive and in the VAT Implementing Regulation. VAT Directive VAT Implementing Regulation • Article 14, Article 14a • Article 5b • Article 31 – 33 • Article 5c • Article 36b • Article 5d • Article 66a • Article 41a • Article 136a • Article 54b • Article 169 • Article 54