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 369aa [with effect from 1.1.2027] [5]
The supply of gas through a natural gas system situated within the territory of the Community or any network connected to such a system, the supply of electricity or the supply of heat or cooling energy through heating or cooling networks, in accordance with the conditions laid down in Article 39, where those supplies are made 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 by a taxable person not established in the Member State in which the goods are subject to VAT, is, for the purposes of the application of Article 369b, deemed to be an intra-Community distance sale of goods until 30 June 2028.
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‘.
5According to Art. 2 No 12 Council Directive (EU) 2025/516 of 11 March 2025 (OJ L, 2025/516, ) Art. 369aa – italic – will be inserted with effect from .