Article 5Amendments to Directive 2006/112/EC with effect from 1 July 2030

Directive 2006/112/EC is amended as follows:

(1)

in Article 42, point (b) is replaced by the following:

‘(b)

the person acquiring the goods has complied with the obligations laid down in Article 262(1), point (c), regarding the supply for which the tax is payable by the customer in accordance with Article 197.’

;

(2)

in Article 138, paragraph 1a is replaced by the following:

‘1a. The exemption provided for in paragraph 1 of this Article shall not apply where the supplier has not complied with the obligation provided for in Articles 262 and 263 to communicate the data on intra-Community transactions, or where the data transmitted do not contain the correct information concerning the supply as required under Article 264, unless the supplier can duly justify any shortcomings to the satisfaction of the competent authorities.’

(3)

in Article 168, the following paragraph is added:

‘Where the transaction is subject to the reporting requirements laid down in Article 271a(1), Member States may, in accordance with the conditions they lay down, provide that the customer is to be entitled to deduct or reclaim the VAT due or paid only if that customer holds an electronic invoice issued in accordance with the requirements laid down in Article 218(3).’

(4)

Article 217 is replaced by the following:

The article continues in the official text.