Article 262 Directive 2006/112/EC
Recapitulative statements
Title XI · Obligations of taxable persons and certain non-taxable persons › Chapter 6 · Recapitulative statements
Open in the compendium2 cases ↓
Text of Article 262
1.Every taxable person identified for VAT purposes shall submit a recapitulative statement of the following:
(a)the acquirers identified for VAT purposes to whom he has supplied goods in accordance with the conditions specified in Article 138(1) and point (c) of Article 138(2);
(b)the persons identified for VAT purposes to whom he has supplied goods which were supplied to him by way of intra-Community acquisition of goods referred to in Article 42;
(c)the taxable persons, and the non-taxable legal persons identified for VAT purposes, to whom he has supplied services other than services that are exempted from VAT in the Member State where the transaction is taxable and for which the recipient is liable to pay the tax pursuant to Article 196.
2.In addition to the information referred to in paragraph 1, every taxable person shall submit information about the VAT identification number of the taxable persons for whom goods, dispatched or transported under call-off stock arrangements in accordance with the conditions set out in Article 17a, are intended and about any change in the submitted information.
Consolidated version on EUR-Lex (CELEX 02006L0112-20250414). © European Union. Only the Official Journal is authentic.
Case law on Article 262: 2 cases
Judgments, orders and Advocate General opinions of the Court of Justice and the General Court that cite Article 262 of Directive 2006/112/EC, most recent first.
- C-796/23 Česká síť (Partners in a ‘company’) Opinion · 3 July 2025 · Czechia
- C-580/16 Firma Hans Bühler Judgment · 19 April 2018 · Austria
VAT Committee guidelines on Article 262: 3
Not binding. Positions agreed in the VAT Committee set up under Article 398 of Directive 2006/112/EC and published by the Commission.
- Meeting 113 · 3 June 2019 · document 3.1. Article 262 – exemption of an intra-Community supply of goods – application of Article 138(1a)
- Meeting 094 · 19 October 2011 · document 6.5 Article 262 – recapitulative statements in connection with payments on account – whether obligation to submit recapitulative statement when receiving total or partial payment on account
- Meeting 060 · 2000-03-20-21 · document 4.2 Article 22(6)* – nature of transaction – tiling, papering and parqueting carried out on immovable property – installation or not – place of taxation – implications in terms of intra-EU transactions
Commission explanatory notes on Article 262
Not binding. Guidance published by the Commission (DG TAXUD).
Explanatory Notes on the 2020 quick fixes
Call-off stock, chain transactions, the VAT number as a substantive condition and proof of intra-Community transport
- 2.5.18 In which format can or should registers be kept? (p. 35) The call-off stock legislation does not stipulate in which format the registers should be kept. To that extent, Member States have to determine the relevant conditions. It would however be reasonable to expect that Member States apply certain flexibility and do not impose too strict limitations e.g. only a paper-based
- 4.3.1 Guidelines agreed by the VAT Committee (p. 71) Guidelines resulting from the 113th meeting of the VAT Committee of 3 June 2019 3. NEW LEGISLATION – MATTERS CONCERNING THE IMPLEMENTATION OF RECENTLY ADOPTED EU VAT PROVISIONS 3.1 Origin: Commission References: Articles 17a, 36a, 138(1) and (1a), 243(3) and 262(2) of the VAT Directive Articles 45a and 54a of the VAT I
- 6.1 VAT Directive (hereabove referred to as “VD”) (p. 80) ‘Article 17a 1. The transfer by a taxable person of goods forming part of his business assets to another Member State under call-off stock arrangements shall not be treated as a supply of goods for consideration. 2. For the purposes of this Article, call-off stock arrangements shall be deemed to exist where the followi
- 2.1 Relevant provisions (p. 11) The articles of the VAT Directive relating to the call-off stock simplification are: Article 17a: (main provision) contains the simplification rules; Article 243(3): lays down the obligation to keep certain registers for call-off stock purposes; Article 262(2): lays down the obligation to mention, in the recapitu
- 2.3.4 Return of the goods (p. 18) Situation: Business A, established in Member State 1 (and not in Member State 2), transports goods in January under a call-off stock arrangement to Member State 2. These goods are intended for business B which is identified (established or otherwise) in Member State 2. In September of the same year, it is agreed th
- 2.5.13 Is partial substitution possible? (p. 32) Partial substitution, whereby an intended acquirer is replaced by another one in the same Member State for a part of the goods which were under the initial call-off stock agreement, is indeed possible. The same conditions have to be fulfilled and, in this context, the contract should also be concluded before or at the
- 4.2 What does the provision do? (p. 70) The amendment of Article 138 VD consists of 2 elements: - paragraph 1 is re-structured and a new condition is added; - a paragraph 1a is added. Article 138(1) VD Regarding Article 138(1) VD, the following must be taken into account: - The content of point (a) in Article 138(1) VD corresponds to the content of Article 1