Article 139 Directive 2006/112/EC
Exemptions related to the supply of goods
Title IX · Exemptions › Chapter 4 · Exemptions for intra-community transactions › Section 1 · Exemptions related to the supply of goods
Open in the compendium5 cases ↓
Text of Article 139
1.The exemption provided for in Article 138(1) shall not apply to the supply of goods carried out by taxable persons who, within the Member State in which the supply is carried out, are covered by the exemption for small enterprises provided for in Article 284.
Nor shall that exemption apply to the supply of goods to taxable persons, or non-taxable legal persons, whose intra-Community acquisitions of goods are not subject to VAT pursuant to Article 3(1).
2.The exemption provided for in point (b) of Article 138(2) shall not apply to the supply of products subject to excise duty by taxable persons who, within the Member State in which the supply is carried out, are covered by the exemption for small enterprises provided for in Article 284.
3.The exemption provided for in Article 138(1) and (2)(b) and (c) shall not apply to the supply of goods subject to VAT in accordance with the margin scheme provided for in Articles 312 to 325 or the special arrangements for sales by public auction.
The exemption provided for in Article 138(1) and (2)(c) shall not apply to the supply of second-hand means of transport, as defined in Article 327(3), subject to VAT in accordance with the transitional arrangements for second-hand means of transport.
Consolidated version on EUR-Lex (CELEX 02006L0112-20250414). © European Union. Only the Official Journal is authentic.
Case law on Article 139: 5 cases
Judgments, orders and Advocate General opinions of the Court of Justice and the General Court that cite Article 139 of Directive 2006/112/EC, most recent first.
- C-125/24 Palmstråle Judgment · 12 June 2025 · Sweden · cites Article 139(1)
- C-676/22 B2 Energy Judgment · 29 February 2024 · Czechia · cites Article 139(1)
- C-414/17 AREX CZ Judgment · 19 December 2018 · Czechia · cites Article 139(1)
- C-264/17 Mensing Opinion · 13 September 2018 · Germany · cites Article 139(1)
- C-492/13 Traum Judgment · 9 October 2014 · Bulgaria · cites Article 139(1)
Commission explanatory notes on Article 139
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
- 5.2 DEEMED SUPPLIER FACILITATING DISTANCE SALES OF IMPORTED GOODS (p. 95) In Scenarios 3a-3c and 4a-4b, the goods are always dispatched from a third territory or a third country to a customer in an EU Member State. The scenarios aim to briefly describe the VAT and customs implications when the electronic interface (as deemed supplier) registers in the IOSS or when it does not register in the