Title XII: Special schemes

Chapter 6: Special schemes for non-established taxable persons supplying telecommunications services, broadcasting services or electronic services to non-taxable persons [1] [2]

Section 4: Special scheme for distance sales of goods imported from third territories or third countries [with effect from 1. 1. 2021] [3]

Article 369p [with effect from 1. 1. 2021] [4]

1. The information which the taxable person not making use of an intermediary must provide to the Member State of identification before he commences the use of this special scheme shall contain the following details:

1. name;

2. postal address;

3. electronic address and websites;

4. VAT identification number or national tax number.

2. The information which the intermediary must provide to the Member State of identification before he commences the use of this special scheme on behalf of a taxable person shall contain the following details:

1. name;

2. postal address;

3. electronic address;

4. VAT identification number.

3. The information which the intermediary must provide to the Member State of identification in respect of each taxable person which he represents before that taxable person commences the use of this special scheme shall contain the following details:

1. name;

2. postal address;

3. electronic address and websites;

4. VAT identification number or national tax number;

5. his individual identification number allocated in accordance with Article 369q(2) [5].

4. Any taxable person making use of this special scheme or where applicable his intermediary shall notify the Member State of identification of any changes in the information provided.

Fundstelle(n):
zur Änderungsdokumentation
CAAAE-23889