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 5: Special scheme for transfers of own goods [with effect from 1.7.2028] [3]

Article 369xa [with effect from 1.7.2028] [4]

1. For the purposes of this Section, and without prejudice to other Community provisions, the following definitions apply:

1. ‚transfer of own goods‘ means the transfer of goods to another Member State in accordance with Article 17(1), and does not include transfers of goods in relation to which there is no full right of deduction in that Member State;

2. ‚Member State of identification‘ means the Member State in the territory of which the taxable person has established their business or, if that taxable person has not established their business in the Community, where that taxable person has a fixed establishment.

2. For the purposes of paragraph 1, point (b), where a taxable person has not established their 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 they will make use of this special scheme. The taxable person shall be bound by that decision for the calendar year concerned and the two following calendar years.

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. 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 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.

3. Notwithstanding paragraph 1, point (b), and paragraph 2 of this Article, the Member State of identification for this special scheme shall be the same as for the special scheme laid down in Title XII, Chapter 6, Section 3, where the taxable person is registered for that special scheme.