Article 155 Directive 2006/112/EC
Customs warehouses, warehouses other than customs warehouses and similar arrangements
Title IX · Exemptions › Chapter 10 · Exemptions for transactions relating to international trade › Section 1 · Customs warehouses, warehouses other than customs warehouses and similar arrangements
Text of Article 155
Without prejudice to other Community tax provisions, Member States may, after consulting the VAT Committee, take special measures designed to exempt all or some of the transactions referred to in this Section, provided that those measures are not aimed at final use or consumption and that the amount of VAT due on cessation of the arrangements or situations referred to in this Section corresponds to the amount of tax which would have been due had each of those transactions been taxed within their territory.
Consolidated version on EUR-Lex (CELEX 02006L0112-20250414). © European Union. Only the Official Journal is authentic.
VAT Committee guidelines on Article 155: 1
Not binding. Positions agreed in the VAT Committee set up under Article 398 of Directive 2006/112/EC and published by the Commission.
- Meeting 047 · 1996-03-11-12 · document II.5.2 Article 16* – warehousing arrangements – removal of goods – person liable for payment – amount of VAT due
Commission explanatory notes on Article 155
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
- 4.1.3 What transactions are covered? (p. 56) The concept “distance sales of goods imported from third countries or third territories” refers to the supplies of goods dispatched or transported from a third country or third territory by or on behalf of the supplier, including where the supplier intervenes indirectly in the transport or dispatch of the goods, to a c