Article 144 Directive 2006/112/EC
Exemptions on importation
Title IX · Exemptions › Chapter 5 · Exemptions on importation
Open in the compendium5 cases ↓
Text of Article 144
Member States shall exempt the supply of services relating to the importation of goods where the value of such services is included in the taxable amount in accordance with Article 86(1)(b).
Consolidated version on EUR-Lex (CELEX 02006L0112-20250414). © European Union. Only the Official Journal is authentic.
Case law on Article 144: 5 cases
Judgments, orders and Advocate General opinions of the Court of Justice and the General Court that cite Article 144 of Directive 2006/112/EC, most recent first.
- C-527/24 Harry et Associés Judgment · 12 March 2026 · Italy
- C-72/24 Keladis I and Keladis II Opinion · 8 May 2025
- C-461/21 Cartrans Preda Judgment · 7 September 2023 · Romania
- C-242/19 CHEP Equipment Pooling Judgment · 11 June 2020 · Romania
- C-273/16 Federal Express Europe Judgment · 4 October 2017 · Italy
VAT Committee guidelines on Article 144: 4
Not binding. Positions agreed in the VAT Committee set up under Article 398 of Directive 2006/112/EC and published by the Commission.
- Meeting 093 · 1 July 2011 · document 5.6 Article 144 – Directives 2006/79/EC and 2009/132/EC – exempt importation of small consignments – incidental expenses – scope of exemption
- Meeting 091 · 2010-05-10-12 · document 5.6 Article 144 – taxable amount – temporary exportation of goods for processing outside the EU – increase in value resulting from processing – recipient of service a taxable person established within the EU – how to respond to risk of double taxation
- Meeting 046 · 16 October 1995 · document II.1. Article 14(1)(i)* – taxable amount – scope of exemption – transport services connected with importation of movable property – personal effects brought when changing residence
- Meeting 019 · 12 November 1985 · document II.a) Article 14(1)(i)* – exemption – export or importation of goods – related transport services – irrespective of remission of tax on the goods
Commission explanatory notes on Article 144
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