Article 41a Implementing Regulation (EU) No 282/2011
Chargeable event and chargeability of vat
Chapter Va · Chargeable event and chargeability of VAT
Text of Article 41a
For the application of Article 66a of Directive 2006/112/EC, the time when the payment has been accepted means the time when the payment confirmation, the payment authorisation message or a commitment for payment from the customer is received by or on behalf of the supplier selling goods through the electronic interface, regardless of when the actual payment of money is made, whichever is the earliest.
Consolidated version on EUR-Lex (CELEX 02011R0282-20250414). © European Union. Only the Official Journal is authentic.
Commission explanatory notes on Article 41a
Not binding. Guidance published by the Commission (DG TAXUD).
Explanatory Notes on the VAT e-commerce rules
Import One Stop Shop and deemed supplier rules, revised text applicable from 01-01-2027
- 2.1.1 Relevant provisions (p. 14) The relevant provisions can be found in the VAT Directive and in the VAT Implementing Regulation. VAT Directive VAT Implementing Regulation • Article 14, Article 14a • Article 5b • Article 31 – 33 • Article 5c • Article 36b • Article 5d • Article 66a • Article 41a • Article 136a • Article 54b • Article 169 • Article 54
- 4.2.7 How does the import scheme work? (p. 63) Figure 4: IOSS scheme The first step that a supplier or an electronic interface needs to take in order to be able to use the import scheme is to register in the electronic portal of a Member State (see details in sections 4.2.4 to 4.2.6) When a supplier or an electronic interface using the import scheme supplies goods