Article 264 Directive 2006/112/EC
Recapitulative statements
Title XI · Obligations of taxable persons and certain non-taxable persons › Chapter 6 · Recapitulative statements
Text of Article 264
1.The recapitulative statement shall set out the following information:
(a)the VAT identification number of the taxable person in the Member State in which the recapitulative statement must be submitted and under which he has carried out the supply of goods in accordance with the conditions specified in Article 138(1) and under which he effected taxable supplies of services in accordance with the conditions laid down in Article 44;
(b)the VAT identification number of the person acquiring the goods or receiving the services in a Member State other than that in which the recapitulative statement must be submitted and under which the goods or services were supplied to him;
(c)the VAT identification number of the taxable person in the Member State in which the recapitulative statement must be submitted and under which he has carried out a transfer to another Member State, as referred to in Article 138(2)(c), and the number by means of which he is identified in the Member State in which the dispatch or transport ended;
(d)for each person who acquired goods or received services, the total value of the supplies of goods and the total value of the supplies of services carried out by the taxable person;
(e)in respect of supplies of goods consisting in transfers to another Member State, as referred to in Article 138(2)(c), the total value of the supplies, determined in accordance with Article 76;
(f)the amounts of adjustments made pursuant to Article 90.
2.The value referred to in paragraph 1(d) shall be declared for the period of submission established in accordance with Article 263(1) to (1c) during which VAT became chargeable.
The amounts referred to in paragraph 1(f) shall be declared for the period of submission established in accordance with Article 263(1) to (1c) during which the person acquiring the goods was notified of the adjustment.
Consolidated version on EUR-Lex (CELEX 02006L0112-20250414). © European Union. Only the Official Journal is authentic.
VAT Committee guidelines on Article 264: 1
Not binding. Positions agreed in the VAT Committee set up under Article 398 of Directive 2006/112/EC and published by the Commission.
- Meeting 094 · 19 October 2011 · document 6.5 Article 264 – recapitulative statements in connection with payments on account – whether obligation to submit recapitulative statement when receiving total or partial payment on account
Commission explanatory notes on Article 264
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
- 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
- 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