Article 57a Implementing Regulation (EU) No 282/2011
Special schemes for taxable persons supplying services to non-taxable persons or making distance sales of goods or certain domestic supplies of goods
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
Text of Article 57a
For the purposes of this Section, the following definitions shall apply:
(1)‘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;
(2)‘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;
(3)‘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;
(4)‘special scheme’ means the ‘non-Union scheme’, the ‘Union scheme’ or the ‘import scheme’ as the context requires;
(5)‘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;
(6)‘intermediary’ means a person defined in point (2) in the second paragraph of Article 369l of Directive 2006/112/EC.
Consolidated version on EUR-Lex (CELEX 02011R0282-20250414). © European Union. Only the Official Journal is authentic.
Commission explanatory notes on Article 57a
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
- 3.1.1 Relevant provisions (p. 36) The relevant provisions can be found in the VAT Directive and in the VAT Implementing Regulation: 23 The Guide to the VAT OSS is under preparation. VAT Directive VAT Implementing Regulation • Articles 358a-369 • Articles 57a-63c 3.1.1a Relevant provisions as from 1 January 2027 following the adoption of ViDA [TOPIC 4]
- 3.2.1 Relevant provisions (p. 39) The relevant provisions can be found in the VAT Directive and in the VAT Implementing Regulation: VAT Directive VAT Implementing Regulation • Article 14 • Articles 57a-63c • Article 14a • Article 59c • Articles 369a-369k 3.2.1a Relevant provisions as from 1 January 2027 following the adoption of ViDA [TOPIC 2] [TOPIC 3