Council Directive 2006/112/EC of 28 November 2006 on the common system of value added tax (c. 112)

TITLE XII SPECIAL SCHEMES

CHAPTER 6 Special scheme for non-established taxable persons supplying electronic services to non-taxable persons

Section 2 Special scheme for electronically supplied services

Article 364

The non-established taxable person shall submit by electronic means to the Member State of identification a VAT return for each calendar quarter, whether or not electronic services have been supplied. The VAT return shall be submitted within 20 days following the end of the tax period covered by the return.