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 369q [with effect from 1. 1. 2021] [4]
1. The Member State of identification shall allocate to the taxable person making use of this special scheme an individual VAT identification number for the application of this special scheme and shall notify him of that number by electronic means.
2. The Member State of identification shall allocate to an intermediary an individual identification number and shall notify him of that number by electronic means.
3. The Member State of identification shall allocate an individual VAT identification number for the application of this special scheme to the intermediary in respect of each taxable person for which he is appointed.
4. The VAT identification number allocated under paragraphs 1, 2 and 3 shall be used only for the purposes of this special scheme.
Fundstelle(n):
zur Änderungsdokumentation
CAAAE-23889
1↓M3
2According
to Art. 2 No 12 Council Directive (EU) 2017/2455 of 5 December 2017 (OJ L 348,
, p. 7) in association with Art. 1 No 7 Council Directive (EU)
2019/1995 of
(OJ L 310,
, p. 1) the heading of Chapter 6 of Title XII will be replaced with
effect from
by the following:
‚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‘.
3↓M16
4↓M16