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 369r [with effect from 1. 1. 2021] [4]
1. The Member State of identification shall delete the taxable person not making use of an intermediary from the identification register in the following cases:
if he notifies the Member State of identification that he no longer carries out distance sales of goods imported from third territories or third countries;
if it may otherwise be assumed that his taxable activities of distance sales of goods imported from third territories or third countries have ceased;
if he no longer meets the conditions necessary for use of this special scheme;
if he persistently fails to comply with the rules relating to this special scheme.
2. The Member State of identification shall delete the intermediary from the identification register in the following cases:
if for a period of two consecutive calendar quarters he has not acted as an intermediary on behalf of a taxable person making use of this special scheme;
if he no longer meets the other conditions necessary for acting as an intermediary;
if he persistently fails to comply with the rules relating to this special scheme.
3. The Member State of identification shall delete the taxable person represented by an intermediary from the identification register in the following cases:
if the intermediary notifies the Member State of identification that this taxable person no longer carries out distance sales of goods imported from third territories or third countries;
if it may otherwise be assumed that the taxable activities of distance sales of goods imported from third territories or third countries of this taxable person have ceased;
if this taxable person no longer meets the conditions necessary for use of this special scheme;
if this taxable person persistently fails to comply with the rules relating to this special scheme;
if the intermediary notifies the Member State of identification that he no longer represents this taxable person.
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