Article 32 Directive 2006/112/EC
Supply of goods with transport
Title V · Place of taxable transactions › Chapter 1 · Place of supply of goods › Section 2 · Supply of goods with transport
Open in the compendium9 cases ↓
Text of Article 32
Where goods are dispatched or transported by the supplier, or by the customer, or by a third person, the place of supply shall be deemed to be the place where the goods are located at the time when dispatch or transport of the goods to the customer begins.
However, if dispatch or transport of the goods begins in a third territory or third country, both the place of supply by the importer designated or recognised under Article 201 as liable for payment of VAT and the place of any subsequent supply shall be deemed to be within the Member State of importation of the goods.
Consolidated version on EUR-Lex (CELEX 02006L0112-20250414). © European Union. Only the Official Journal is authentic.
Case law on Article 32: 9 cases
Judgments, orders and Advocate General opinions of the Court of Justice and the General Court that cite Article 32 of Directive 2006/112/EC, most recent first.
- C-405/24 L (Petits envois non commerciaux) Judgment · 8 May 2025 · Poland
- C-108/19 Krakvet sp. z o.o. sp.k Order · 14 January 2021 · Romania
- C-276/18 KrakVet Marek Batko Judgment · 18 June 2020 · Hungary
- C-401/18 Herst Opinion · 3 October 2019 · Czechia
- C-273/18 Kuršu zeme Judgment · 10 July 2019 · Latvia
- C-647/17 Srf konsulterna Judgment · 13 March 2019 · Sweden
- C-414/17 AREX CZ Opinion · 25 July 2018 · Czechia
- C-628/16 Kreuzmayr Judgment · 21 February 2018 · Austria
- C-386/16 Toridas Judgment · 26 July 2017 · Lithuania
VAT Committee guidelines on Article 32: 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 104 · 2015-06-04-05 · document 4.2. Article 32 – distance selling – goods dispatched or transported by or on behalf of the supplier – direct or indirect intervention
- Meeting 080 · 8 November 2006 · document 4.2.2. Article 32 – goods or services – place of supply/acquisition – publication of books, brochures, etc. – place of taxation for B2B transactions – possible exemption
- Meeting 058 · 23 June 1999 · document II.6.1 Article 8(1)(a)* – nature of supply – assembly of machine – parts provided by the supplier or by the customer – following requirements of the customer – possible dispatch or transport – place of taxation
- Meeting 057 · 1998-12-16-17 · document 8.1 [2a] Article 8(1)* – special scheme – investment gold – place of supply – services not covered
Commission explanatory notes on Article 32
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
- 5.1 DEEMED SUPPLIER FACILITATING SUPPLIES OF GOODS WITHIN THE EU (p. 88) For Scenarios 1a, 1b and 1c and Scenarios 2a, 2b and 2c, the goods are either EU goods or goods already in free circulation in the EU. For the application of Article 14a(2), it is possible that goods were imported from a third country by the underlying supplier at a previous stage (separate transaction). If the underly
- 4.1.4 Place of supply (p. 57) Under the EU VAT legislation, the place-of-supply rules need to be analysed in order to assess whether a transaction is subject to VAT in the EU. When dealing with goods purchased in a third country or third territory that are dispatched or transported to the EU, typically two taxable events occur: • VAT taxable event