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 369j [5] [6]
The taxable person making use of this special scheme may not, in respect of his taxable activities covered by this special scheme, deduct VAT incurred in the Member State of consumption pursuant to Article 168 of this Directive. Notwithstanding Article 2(1), Article 3 and point (e) of Article 8(1) of Directive 2008/9/EC, the taxable person in question shall be refunded in accordance with that Directive.
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↓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↓M16, A2
6According
to Art. 2 No 13 Council Directive (EU) 2025/516 of 11 March 2025 (OJ L,
2025/516, 25.3.2025) in Art. 369j, the first paragraph will be replaced with
effect from 1.1.2027 by the following:
‚The taxable
person making use of this special scheme may not, in respect of their taxable
activities 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 and Article 2,
point (1), Article 3, and Article 8(1), point (e), of Directive 2008/9/EC, the
taxable person in question shall be refunded in accordance with those
Directives. 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 goods covered by this special scheme.’