The information to be provided in accordance with Article 242b of Directive 2006/112/EC shall contain the following:

the Member State from which the goods are dispatched or transported;

the Member State to which the goods are dispatched or transported;

the description and quantity of the goods transferred;

the date of dispatch or transport.’

in Chapter XI, Section 2, the heading is replaced by the following:

‘Section 2

Special schemes for taxable persons supplying services to non-taxable persons or making distance sales of goods, certain domestic supplies of goods or transfers of own goods (Articles 358 to 369xk of Directive 2006/112/EC)’

Article 57a is amended as follows:

point (2) is replaced by the following:

“Union scheme” means the special scheme for intra-Community distance sales of goods, for certain supplies of goods within a Member State made by a taxable person and for certain services supplied by taxable persons established within the Community but not in the Member State of consumption as set out in Title XII, Chapter 6, Section 3, of Directive 2006/112/EC;’

the following point is inserted:

“transfer-of-own-goods scheme” means the special scheme for transfers of own goods as set out in Title XII, Chapter 6, Section 5, of Directive 2006/112/EC;’

points (4) and (5) are replaced by the following:

“special scheme” means the non-Union scheme, the Union scheme, the import scheme or the transfer-of-own-goods scheme, as defined in points (1), (2), (3) and (3a), respectively, as the context requires;

“taxable person” means any of the following:

a taxable person as referred to in Article 359 of Directive 2006/112/EC who is permitted to use the non-Union scheme;

a taxable person as referred to in Article 369b of Directive 2006/112/EC who is permitted to use the Union scheme;

a taxable person as referred to in Article 369m of Directive 2006/112/EC who is permitted to use the import scheme;

a taxable person as referred to in Article 369xb of Directive 2006/112/EC who is permitted to use the transfer-of-own-goods scheme;’

in Article 57d, the following paragraph is added:

‘3. Where a taxable person informs the Member State of identification that they intend to make use of the transfer-of-own-goods scheme, that special scheme shall apply as from the first day of the following calendar month.

However, where the first transfer of goods to be covered by the transfer-of-own-goods scheme takes place before the date referred to in the first subparagraph, that special scheme shall apply from the date of that first transfer, provided that the taxable person informs the Member State of identification of the commencement of their activities to be covered by the special scheme no later than the tenth day of the month following that first transfer.’

in Article 57e, the following paragraph is added:

‘The Member State of identification shall identify the taxable person using the transfer-of-own-goods scheme by means of that taxable person’s VAT identification number referred to in Articles 214 and 215 of Directive 2006/112/EC.’

Article 57f is amended as follows:

in paragraph 1, the following subparagraph is added:

‘Where the Member State of identification changes in accordance with the second subparagraph, that change shall also apply, if applicable, to the registration for the transfer-of-own-goods scheme.’

the following paragraph is added:

‘3. Where a taxable person using the transfer-of-own-goods scheme ceases to meet the conditions of the definition laid down in Article 369xa(1), point (b), of Directive 2006/112/EC, the Member State in which that taxable person has been identified shall cease to be the Member State of identification.

However, where that taxable person still fulfils the conditions for using the transfer-of-own-goods scheme, that taxable person shall, in order to continue using that special scheme, indicate as the new Member State of identification the Member State in which that taxable person has established their business or, if that taxable person has not established their business in the Community, a Member State where that taxable person has a fixed establishment. Where the taxable person using the transfer-of-own-goods scheme is not established in the Community, that taxable person shall indicate as the new Member State of identification a Member State from which they dispatch or transport goods.

Where the Member State of identification changes in accordance with the second subparagraph, that change shall apply from the date on which the taxable person ceases to have a place of business or a fixed establishment in the Member State previously indicated as the Member State of identification or from the date on which that taxable person ceases to dispatch or transport goods from that Member State.

Where the Member State of identification changes in accordance with the second subparagraph of this paragraph, that change shall also apply, if applicable, to the registration for the special scheme as laid down in Title XII, Chapter 6, Section 3, of Directive 2006/112/EC.’

in Article 57g, the following paragraph is added:

‘3. A taxable person using the transfer-of-own-goods scheme may cease to use that special scheme regardless of whether that taxable person continues to transfer goods which can be eligible for that special scheme. The taxable person shall inform the Member State of identification at least 15 days before the end of the calendar month prior to that in which that taxable person intends to cease the use of the special scheme. Cessation shall be effective as of the first day of the next calendar month. VAT obligations relating to transfers of own goods arising after the date on which the cessation became effective shall be discharged directly with the tax authorities of the Member States from and to which goods have been dispatched or transported.’

Article 58 is amended as follows:

paragraph 1 is replaced by the following:

‘1. Where a taxable person using one of the special schemes meets one or more of the criteria for exclusion laid down in Article 369e or Article 369xe of Directive 2006/112/EC, or for deletion from the identification register laid down in Article 363 or Article 369r(1) and (3) of that Directive, the Member State of identification shall exclude the taxable person from that special scheme.

Only the Member State of identification may exclude a taxable person from one of the special schemes.

The Member State of identification shall base its decision on exclusion or deletion on any information available, including information provided by any other Member State.’

the following paragraph is inserted:

‘2a. The exclusion of a taxable person from the transfer-of-own-goods scheme shall be effective from the first day of the calendar month following the day on which the decision on exclusion is sent by electronic means to the taxable person. However, where the exclusion is due to a change of place of business or fixed establishment, or of the place from which dispatch or transport of goods begins, the exclusion shall be effective from the date of that change.’

Article 58a is replaced by the following:

COUNCIL IMPLEMENTING REGULATION (EU) 2025/518 of 11 March 2025 amending Implementing Regulation (EU) No 282/2011 as regards information requirements for certain VAT schemes