Chapter XI: Special schemes
Section 2: Special schemes for taxable persons supplying services to non-taxable persons or making distance sales of goods or certain domestic supplies of goods (Articles 358 to 369x of Directive 2006/112/EC) [1] [2]
Subsection 1: Definitions [3]
Article 57a [4] [5]
For the purposes of this Section, the following definitions shall apply:
‚non-Union scheme‘ means the special scheme for services supplied by taxable persons not established within the Community as set out in Section 2 of Chapter 6 of Title XII of Directive 2006/112/EC;
‚Union scheme‘ means the 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 as set out in Section 3 of Chapter 6 of Title XII of Directive 2006/112/EC;
‚import scheme‘ means the special scheme for distance sales of goods imported from third territories or third countries as set out in Section 4 of Chapter 6 of Title XII of Directive 2006/112/EC;
‚special scheme‘ means the ‚non-Union scheme‘, the ‚Union scheme‘ or the ‚import scheme‘ as the context requires;
‚taxable person‘ means a taxable person referred to in Article 359 of Directive 2006/112/EC who is permitted to use the non-Union scheme, a taxable person referred to in Article 369b of that Directive who is permitted to use the Union scheme or a taxable person referred to in Article 369m of that Directive who is permitted to use the import scheme;
‚intermediary‘ means a person defined in point (2) in the second paragraph of Article 369l of Directive 2006/112/ EC.
Fundstelle(n):
zur Änderungsdokumentation
KAAAE-61064
1↓M5, A1
2According to
Art. 1 No 12 Council Directive (EU) 2025/518 of 11 March 2025 (OJ L, 2025/518,
) the heading of Section 2 in Chapter XI will
be replaced with effect from
by the following:
‚Section 2: 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 (Articles 358 to
369xk of Directive
2006/112/EC)‘.
3↓M5, A1
4↓M5, A1
5According
to Art. 1 No 13 Council Directive (EU) 2025/518 of 11 March 2025 (OJ L,
2025/518, 25.3.2025) Art. 57a will be amended with effect from 1.7.2028 as
follows:
a) point (2) is replaced by the
following:
‚2. ‚Union
scheme‘ means the 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 as set out in Title
XII, Chapter 6, Section 3, of Directive 2006/112/EC;‘.
b) the following point is
inserted:
‚3a. ‚transfer-of-own-goods
scheme‘ means the special scheme for transfers of own goods as set out in
Title XII, Chapter 6, Section 5, of Directive 2006/112/EC;‘.
c) points (4) and (5) are replaced
by the following:
‚4. ‚special
scheme‘ means the non-Union scheme, the Union scheme, the import scheme
or the transfer-of-own-goods scheme, as defined in points (1), (2), (3) and
(3a), respectively, as the context requires;
5. ‚taxable person‘
means any of the following:
a) a taxable person as referred to
in Article 359 of Directive 2006/112/EC who is permitted to use the non-Union
scheme;
b) a taxable person as referred to
in Article 369b of Directive 2006/112/EC who is permitted to use the Union
scheme;
c) a taxable person as referred to
in Article 369m of Directive 2006/112/EC who is permitted to use the import
scheme;
d) a taxable person as referred to
in Article 369xb of Directive 2006/112/EC who is permitted to use the
transfer-of-own-goods scheme;‘.