Council Directive 2006/112/EC Article 369w [with effect from 1. 1. 2021]

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 369w [with effect from 1. 1. 2021] [4]

The taxable person making use of this special scheme may not, in respect of his taxable activities covered by this special scheme, deduct VAT incurred in the Member States of consumption pursuant to Article 168 of this Directive. Notwithstanding point (1) of Article 1 of Directive 86/560/EEC and point (1) of Article 2 and Article 3 of Directive 2008/9/EC, the taxable person in question shall be refunded in accordance with those Directives. Article 2(2) and (3) and Article 4(2) of Directive 86/560/EEC shall not apply to refunds relating to goods covered by this special scheme.

If the taxable person making use of this special scheme is required to be registered in a Member State for activities not covered by this special scheme, he shall deduct VAT incurred in that Member State in respect of his taxable activities which are covered by this special scheme in the VAT return to be submitted pursuant to Article 250 of this Directive.

Fundstelle(n):
zur Änderungsdokumentation
CAAAE-23889

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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‘.

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