Article 369h

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Directive 2006/112/EC - Value Added Tax Directive (VAT)
Title XII Special schemes for non-established taxable persons supplying telecommunications services, broadcasting services or electronic services to non-taxable persons (arts. 280a-369zc)
Chapter 6 Special schemes for taxable persons supplying services to non-taxable persons or making distance sales of goods (arts. 357-369x)
Section 3 Special scheme for intra-Community distance sales of goods and for services supplied by taxable persons established within the Community but not in the Member State of consumption (arts. 369a-369k)
Article 369h

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Version status: Amended | Document consolidation status: Updated to reflect all known changes

Version date: 1 July 2021 - onwards

Version 2 of 2

1. The VAT return shall be made out in euro.

Member States which have not adopted the euro may require the VAT return to be made out in their national currency. If the supplies have been made in other currencies, the taxable person making use of this special scheme shall, for the purposes of completing the VAT return, use the exchange rate applying on the last date of the tax period.

2. The conversion shall be made by applying the exchange rates published by the European Central Bank for that day, or, if there is no publication on that day, on the next day of publication.

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