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 4: Identification [3]
Article 57f [4] [5]
1. Where a taxable person using the Union scheme ceases to meet the conditions of the definition laid down in point (2) of Article 369a of Directive 2006/112/EC, the Member State in which he has been identified shall cease to be the Member State of identification.
However, where that taxable person still fulfils the conditions for using that special scheme, he shall, in order to continue using that scheme, indicate as the new Member State of identification the Member State in which he has established his business or, if he has not established his business in the Community, a Member State where he has a fixed establishment. Where the taxable person using the Union scheme for the supply of goods is not established in the Community, he shall indicate as the new Member State of identification a Member State from which he dispatches or transports goods.
Where the Member State of identification changes in accordance with the second subparagraph, that change shall apply from the date on which the taxable person ceases to have a place of business or a fixed establishment in the Member State previously indicated as the Member State of identification or from the date on which that taxable person ceases to dispatch or transport goods from that Member State.
2. Where a taxable person using the import scheme or an intermediary acting on his behalf ceases to meet the conditions laid down in points (b) to (e) of point (3) of the second paragraph of Article 369l of Directive 2006/112/ EC, the Member State in which the taxable person or his intermediary has been identified shall cease to be the Member State of identification.
However, where that taxable person or his intermediary still fulfils the conditions for using that special scheme, he shall, in order to continue using that scheme, indicate as the new Member State of identification the Member State in which he has established his business or, if he has not established his business in the Community, a Member State where he has a fixed establishment.
Where the Member State of identification changes in accordance with the second subparagraph, that change shall apply from the date on which the taxable person or his intermediary ceases to have a place of business or a fixed establishment in the Member State previously indicated as the Member State of identification.
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 16 Council Directive (EU) 2025/518 of 11 March 2025 (OJ L,
2025/518, 25.3.2025) Art. 57f will be amended with effect from 1.7.2028 as
follows:
a) in paragraph 1, the following
subparagraph is added:
‚Where the Member State of
identification changes in accordance with the second subparagraph, that change
shall also apply, if applicable, to the registration for the
transfer-of-own-goods scheme.‘
b) the following paragraph is
added:
‚3. Where a taxable person
using the transfer-of-own-goods scheme ceases to meet the conditions of the
definition laid down in Article 369xa(1), point (b), of Directive 2006/112/EC,
the Member State in which that taxable person has been identified shall cease
to be the Member State of identification.
However, where that
taxable person still fulfils the conditions for using the transfer-of-own-goods
scheme, that taxable person shall, in order to continue using that special
scheme, indicate as the new Member State of identification the Member State in
which that taxable person has established their business or, if that taxable
person has not established their business in the Community, a Member State
where that taxable person has a fixed establishment. Where the taxable person
using the transfer-of-own-goods scheme is not established in the Community,
that taxable person shall indicate as the new Member State of identification a
Member State from which they dispatch or transport goods.
Where
the Member State of identification changes in accordance with the second
subparagraph, that change shall apply from the date on which the taxable person
ceases to have a place of business or a fixed establishment in the Member State
previously indicated as the Member State of identification or from the date on
which that taxable person ceases to dispatch or transport goods from that
Member State.
Where the Member State of identification changes
in accordance with the second subparagraph of this paragraph, that change shall
also apply, if applicable, to the registration for the special scheme as laid
down in Title XII, Chapter 6, Section 3, of Directive
2006/112/EC.‘