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Council Directive 2006/112/EC Article 369p

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 4: Special scheme for distance sales of goods imported from third territories or third countries [3]

Article 369p [4] [5] [6]

1. The information which the taxable person not making use of an intermediary must provide to the Member State of identification before he commences the use of this special scheme shall contain the following details:

  1. name;

  2. postal address;

  3. electronic address and websites;

  4. VAT identification number or national tax number.

2. The information which the intermediary must provide to the Member State of identification before he commences the use of this special scheme on behalf of a taxable person shall contain the following details:

  1. name;

  2. postal address;

  3. electronic address;

  4. VAT identification number.

3. The information which the intermediary must provide to the Member State of identification in respect of each taxable person which he represents before that taxable person commences the use of this special scheme shall contain the following details:

  1. name;

  2. postal address;

  3. electronic address and websites;

  4. VAT identification number or national tax number;

  5. his individual identification number allocated in accordance with Article 369q(2) [7].

4. Any taxable person making use of this special scheme or where applicable his intermediary shall notify the Member State of identification of any changes in the information provided.

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 15 Council Directive (EU) 2025/516 of 11 March 2025 (OJ L, 2025/516, 25.3.2025) Art. 369p will be amended with effect from 1.1.2027 as follows:
 a) in paragraph 1, point (c) is replaced by the following:
  ‚c) electronic address and, where available, websites;‘;
 b) in paragraph 3, point (c) is replaced by the following:
  ‚c) electronic address and, where available, websites;‘.

6According to Art. 3 No 21 Council Directive (EU) 2025/516 of 11 March 2025 (OJ L, 2025/516, 25.3.2025) Art. 369p will be amended with effect from 1.7.2028 as follows:
 a) in paragraph 1, the following point is added:
  ‚e) status as taxable person deemed to have received and supplied goods in accordance with Article 14a(1).‘;
 b) in paragraph 3, the following point is added:
  ‚f) status as taxable person deemed to have received and supplied goods in accordance with Article 14a(1).‘

7↓C3

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