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]

Section 4: Special scheme for distance sales of goods imported from third territories or third countries [2]

Article 369l [3]

For the purposes of this Section, distance sales of goods imported from third territories or third countries shall only cover goods, except products subject to excise duty, in consignments of an intrinsic value not exceeding EUR 150.

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

1. ‚taxable person not established within the Community‘ means a taxable person who has not established his business in the territory of the Community and who has no fixed establishment there;

2. ‚intermediary‘ means a person established in the Community appointed by the taxable person carrying out distance sales of goods imported from third territories or third countries as the person liable for payment of the VAT and to fulfil the obligations laid down in this special scheme in the name and on behalf of the taxable person;

3. ‚Member State of identification‘ means the following:

   1. where the taxable person is not established in the Community, the Member State in which he chooses to register;

   2. where the taxable person has established his business outside the Community but has one or more fixed establishments therein, the Member State with a fixed establishment where the taxable person indicates he will make use of this special scheme;

   3. where the taxable person has established his business in a Member State, that Member State;

   4. where the intermediary has established his business in a Member State, that Member State;

   5. where the intermediary has established his business outside the Community but has one or more fixed establishments therein, the Member State with a fixed establishment where the intermediary indicates he will make use of this special scheme.

   For the purposes of points (b) and (e), where the taxable person or the intermediary has more than one fixed establishment in the Community he shall be bound by the decision to indicate the Member State of establishment for the calendar year concerned and the two calendar years following;

4. ‚Member State of consumption‘ means the Member State where the dispatch or transport of the goods to the customer ends.