Article 33 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 compendium6 cases ↓

Text of Article 33

Consolidated version on EUR-Lex (CELEX 02006L0112-20250414). © European Union. Only the Official Journal is authentic.

Case law on Article 33: 6 cases

Judgments, orders and Advocate General opinions of the Court of Justice and the General Court that cite Article 33 of Directive 2006/112/EC, most recent first.

1. C-802/19 Firma Z Judgment · 11 March 2021 · Germany
2. C-108/19 Krakvet sp. z o.o. sp.k Order · 14 January 2021 · Romania
3. C-276/18 KrakVet Marek Batko Judgment · 18 June 2020 · Hungary · cites Article 33(a)
4. C-647/17 Srf konsulterna Opinion · 10 January 2019 · Sweden
5. C-544/16 Marcandi Opinion · 7 March 2018 · United Kingdom
6. C-386/16 Toridas Judgment · 26 July 2017 · Lithuania

VAT Committee guidelines on Article 33: 5

Not binding. Positions agreed in the VAT Committee set up under Article 398 of Directive 2006/112/EC and published by the Commission.

• Meeting 123 · 20 November 2023 · document 6.1. Title XII, Chapters 1 and 6 – the special scheme for small enterprises – interaction with the One-Stop-Shop Union scheme and the Import One-Stop-Shop Non- Union scheme
• Meeting 104 · 2015-06-04-05 · document 4.2. Article 33 – distance selling – goods dispatched or transported by or on behalf of the supplier – direct or indirect intervention
• Meeting 100 · 2014-02-24-25 · document 4.5 Article 33 – small consignment exemption – rules applicable where importation takes place through another Member State than that to which the consignment is dispatched – two separate taxable events
• Meeting 064 · 20 March 2002 · document 4.4 Article 28b(B)* – place of supply – distance sales – taxation at destination – applicable only once threshold for turnover is exceeded
• Meeting 054 · 1998-02-16-18 · document II.5.6 Article 28b(B)* – place of supply – distance selling – shift in taxation from origin to destination – threshold exceeded

Commission explanatory notes on Article 33

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
• 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
• 3.2.6 Place of supply (p. 42) The place of supply of TBE services made by a taxable person (the supplier) established in a Member State to a non-taxable person (the customer) in another Member State is in the Member State where the customer resides. The place of supply of intra-Community distance sales of goods shall be deemed to be the place where

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