Article 271 Directive 2006/112/EC
Recapitulative statements
Title XI · Obligations of taxable persons and certain non-taxable persons › Chapter 6 · Recapitulative statements
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Text of Article 271
By virtue of the authorisation referred to in Article 269, Member States which set at over three months the tax period in respect of which taxable persons must submit the VAT return provided for in Article 250 may permit such persons to submit recapitulative statements in respect of the same period where those taxable persons meet the following three conditions:
(a)the total annual value, exclusive of VAT, of their supplies of goods and services does not exceed EUR 200 000 or the equivalent in national currency;
(b)the total annual value, exclusive of VAT, of supplies of goods carried out by them in accordance with the conditions specified in Article 138 does not exceed EUR 15 000 or the equivalent in national currency;
(c)none of the supplies of goods carried out by them in accordance with the conditions specified in Article 138 is a supply of new means of transport.
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Case law on Article 271: 1 case
Judgments, orders and Advocate General opinions of the Court of Justice and the General Court that cite Article 271 of Directive 2006/112/EC, most recent first.
- T-643/24 Credidam Opinion · 3 December 2025
VAT Committee guidelines on Article 271: 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 271 – recapitulative statements in connection with payments on account – whether obligation to submit recapitulative statement when receiving total or partial payment on account