Chapter IV: Taxable transactions (Title IV of Directive 2006/112/EC) [1]

Section 2: Supply of services (Articles 24 to 29 of Directive 2006/112/EC) [2]

Article 9g [with effect from 1.7.2028] [3]

Where a taxable person is deemed to have received and supplied the services referred to in Article 28a of Directive 2006/112/EC themselves, the supply of those services may be subject to the special scheme provided for in Title XII, Chapter 1, of that Directive if that taxable person meets the conditions for that special scheme.

The supply of the services referred to in Article 28a of Directive 2006/112/EC provided to a taxable person who is deemed to have received and supplied those services themselves shall not be subject to the special scheme provided for in Title XII, Chapter 1, of that Directive.