Title XII: Special schemes
Chapter 6: Special schemes for taxable persons supplying services to non-taxable persons or making distance sales of goods or certain domestic supplies of goods [1] [2]
Section 2: Special scheme for services supplied by taxable persons not established within the Community [3]
Article 368 [4] [5]
The taxable person not established within the Community making use of this special scheme may not deduct VAT pursuant to Article 168 of this Directive. Notwithstanding point (1) of Article 1 of Directive 86/560/EEC, the taxable person in question shall be refunded in accordance with that Directive. Article 2(2) and (3) and Article 4(2) of Directive 86/560/EEC shall not apply to refunds relating to services covered by this special scheme.
If the taxable person making use of this special scheme is required to be registered in a Member State for activities not covered by this special scheme, he shall deduct VAT incurred in that Member State in respect of his taxable activities which are covered by this special scheme in the VAT return to be submitted pursuant to Article 250 of this Directive.
Fundstelle(n):
zur Änderungsdokumentation
CAAAE-23889
1↓M23, A2
2According to
Art. 3 No 15 Council Directive (EU) 2025/516 of 11 March 2025 (OJ L, 2025/516,
) the heading of Chapter 6 in Title XII will be
replaced with effect from
by the following:
‚Chapter 6: 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‘.
3↓M16, A2
4↓M16, A2
5According
to Art. 2 No 11 Council Directive (EU) 2025/516 of 11 March 2025 (OJ L,
2025/516, 25.3.2025) Art. 368 will be replaced with effect from 1.1.2027 by the
following:
‚Article
368
The taxable person not established within
the Community making use of this special scheme may not, in respect of services
covered by this special scheme, deduct VAT incurred in the Member States of
consumption pursuant to Article 168 of this Directive. Notwithstanding Article
1, point (1), of Directive 86/560/EEC, the taxable person in question shall be
refunded in accordance with that Directive. Article 2(2) and Article 4(2) of
Directive 86/560/EEC shall not apply to refunds relating to goods or services
used for the purposes of the supplies of services covered by this special
scheme.
If the taxable person making use of this special scheme
is required to be registered in a Member State for activities not covered by
this special scheme, they shall deduct VAT incurred in that Member State, in
respect of their taxable activities which are covered by this special scheme,
in the VAT return to be submitted pursuant to Article
250.’