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 3: Special scheme for intra-Community distance sales of goods, for supplies of goods within a Member State made by electronic interfaces facilitating those supplies and for services supplied by taxable persons established within the Community but not in the Member State of consumption [3] [4]
Article 369a [5] [6]
For the purposes of this Section, and without prejudice to other Community provisions, the following definitions shall apply:
‚taxable person not established in the Member State of consumption‘ means a taxable person who has established his business in the Community or has a fixed establishment there but who has not established his business and has no fixed establishment within the territory of the Member State of consumption;
‚Member State of identification‘ means the Member State in the territory of which the taxable person has established his business or, if he has not established his business in the Community, where he has a fixed establishment.
Where a taxable person has not established his business in the Community, but has more than one fixed establishment therein, the Member State of identification shall be the Member State with a fixed establishment where that taxable person indicates that he will make use of this special scheme. The taxable person shall be bound by that decision for the calendar year concerned and the two calendar years following.
Where a taxable person has not established his business in the Community and has no fixed establishment therein, the Member State of identification shall be the Member State in which the dispatch or transport of the goods begins. Where there is more than one Member State in which the dispatch or transport of the goods begins, the taxable person shall indicate which of those Member States shall be the Member State of identification. The taxable person shall be bound by that decision for the calendar year concerned and the two calendar years following;
‚Member State of consumption‘ means one of the following:
in the case of the supply of services, the Member State in which the supply is deemed to take place according to Chapter 3 of Title V;
in the case of intra-Community distance sales of goods, the Member State where the dispatch or transport of the goods to the customer ends;
in the case of the supply of goods made by a taxable person facilitating those supplies in accordance with Article 14a(2) where the dispatch or transport of the goods supplied begins and ends in the same Member State, that Member State.
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↓M23, A2
4According to
Art. 3 No 17 Council Directive (EU) 2025/516 of 11 March 2025 (OJ L, 2025/516,
) the heading of Section 3 in Title XII,
Chapter 6, will be replaced with effect from
by the following:
‚Section 3: 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‘.
5↓M23, A2
6According
to Art. 3 No 18 Council Directive (EU) 2025/516 of 11 March 2025 (OJ L,
2025/516, 25.3.2025) Art. 369a will be amended with effect from 1.7.2028 as
follows:
a) point (2) is amended as
follows:
i) the third subparagraph is
replaced by the following:
‚Where a taxable person has
not established their business in the Community and has no fixed establishment
therein, the Member State of identification shall be the Member State in which
the dispatch or transport of the goods begins. In the case of the supply of
goods, without dispatch or transport of the goods, or where the dispatch or
transport of the goods supplied begins and ends in the same Member State or in
accordance with Article 37 or 39, the Member State of identification shall be
the Member State in which the supply takes place. Where there is more than one
Member State in which the dispatch or transport of the goods begins or in which
the supply takes place, the taxable person shall indicate which of those Member
States is to be the Member State of identification. The taxable person shall be
bound by that decision for the calendar year concerned and the two following
calendar years;‘.
ii) the following subparagraph is
added:
‚Notwithstanding the first, second and third
subparagraphs of this point, the Member State of identification for this
special scheme shall be the same as for the special scheme as laid down in
Title XII, Chapter 6, Section 5, where the taxable person is registered for
that special scheme.‘
b) point (3) is amended as
follows:
i) point (c) is replaced by the
following:
‚c) in the case of the supply
of goods in a Member State, without dispatch or transport of the goods, or
where the dispatch or transport of the goods supplied begins and ends in the
same Member State, where those goods are supplied to a taxable person, or a
non-taxable legal person, whose intra-Community acquisitions of goods are not
subject to VAT pursuant to Article 3(1), or to any other non-taxable person,
that Member State;‘.
ii) the following point is
added:
‚d) in the case of the supply
of goods in accordance with Articles 36, 37 and 39, where those goods are
supplied to a taxable person, or a non-taxable legal person, whose
intra-Community acquisitions of goods are not subject to VAT pursuant to
Article 3(1), or to any other non-taxable person, the Member State in which the
supply is deemed to take place.‘