VATcodexEU VAT case law · Court of Justice and General Court

Article 265 Directive 2006/112/EC

Recapitulative statements

Title XI · Obligations of taxable persons and certain non-taxable persons › Chapter 6 · Recapitulative statements

Open in the compendium3 cases ↓

Text of Article 265

1.In the case of intra-Community acquisitions of goods, as referred to in Article 42, the taxable person identified for VAT purposes in the Member State which issued him with the VAT identification number under which he made such acquisitions shall set the following information out clearly on the recapitulative statement:

(a)his VAT identification number in that Member State and under which he made the acquisition and subsequent supply of goods;

(b)the VAT identification number, in the Member State in which dispatch or transport of the goods ended, of the person to whom the subsequent supply was made by the taxable person;

(c)for each person to whom the subsequent supply was made, the total value, exclusive of VAT, of the supplies made by the taxable person in the Member State in which dispatch or transport of the goods ended.

2.The value referred to in paragraph 1(c) shall be declared for the period of submission established in accordance with Article 263(1) to (1b) during which VAT became chargeable.

Consolidated version on EUR-Lex (CELEX 02006L0112-20250414). © European Union. Only the Official Journal is authentic.

Case law on Article 265: 3 cases

Judgments, orders and Advocate General opinions of the Court of Justice and the General Court that cite Article 265 of Directive 2006/112/EC, most recent first.

  1. T-646/24 MS KLJUČAROVCI Judgment · 3 December 2025 · Slovenia
  2. C-247/21 Luxury Trust Automobil Judgment · 8 December 2022 · Austria
  3. C-580/16 Firma Hans Bühler Judgment · 19 April 2018 · Austria

VAT Committee guidelines on Article 265: 1

Not binding. Positions agreed in the VAT Committee set up under Article 398 of Directive 2006/112/EC and published by the Commission.