Chapter XI: Special schemes
Section 2: Special schemes for taxable persons supplying services to non-taxable persons or making distance sales of goods or certain domestic supplies of goods (Articles 358 to 369x of Directive 2006/112/EC) [with effect from 1. 1. 2021] [1]
Subsection 1: Definitions [with effect from 1. 1. 2021] [2]
Article 57a [with effect from 1. 1. 2021] [3]
For the purposes of this Section, the following definitions shall apply:
‚non-Union scheme‘ means the special scheme for services supplied by taxable persons not established within the Community as set out in Section 2 of Chapter 6 of Title XII of Directive 2006/112/EC;
‚Union scheme‘ means the special scheme for intra-Community distance sales of goods, for supplies of goods within a Member State made by electronic interfaces facilitating those supplies and for services supplied by taxable persons established within the Community but not in the Member State of consumption as set out in Section 3 of Chapter 6 of Title XII of Directive 2006/112/EC;
‚import scheme‘ means the special scheme for distance sales of goods imported from third territories or third countries as set out in Section 4 of Chapter 6 of Title XII of Directive 2006/112/EC;
‚special scheme‘ means the ‚non-Union scheme‘, the ‚Union scheme‘ or the ‚import scheme‘ as the context requires;
‚taxable person‘ means a taxable person referred to in Article 359 of Directive 2006/112/EC who is permitted to use the non-Union scheme, a taxable person referred to in Article 369b of that Directive who is permitted to use the Union scheme or a taxable person referred to in Article 369m of that Directive who is permitted to use the import scheme;
‚intermediary‘ means a person defined in point (2) in the second paragraph of Article 369l of Directive 2006/112/ EC.
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KAAAE-61064