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 369e [5]
[6] The Member State of identification shall exclude a taxable person from the special scheme in any of the following cases:
[7] if he notifies that he no longer carries out supplies of goods and services covered by this special scheme;
if it may otherwise be assumed that his taxable activities covered by this special scheme have ceased;
if he no longer meets the conditions necessary for use of this special scheme;
if he persistently fails to comply with the rules relating to this special scheme.
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↓M3
6↓M16, A2
7↓M23, A2