Article 358a Directive 2006/112/EC
Special scheme for services supplied by taxable persons not established within the Community
Title XII · Special schemes › Chapter 6 · Special schemes for taxable persons supplying services to non-taxable persons or making distance sales of goods or certain domestic supplies of goods › Section 2 · Special scheme for services supplied by taxable persons not established within the Community
Text of Article 358a
For the purposes of this Section, and without prejudice to other Community provisions, the following definitions shall apply:
1.‘Taxable person not established within the Community’ means a taxable person who has not established his business in the territory of the Community and who has no fixed establishment there;
2.‘Member State of identification’ means the Member State which the taxable person not established within the Community chooses to contact to state when his activity as a taxable person within the territory of the Community commences in accordance with the provisions of this Section;
3.‘Member State of consumption’ means the Member State in which the supply of services is deemed to take place according to Chapter 3 of Title V.
Consolidated version on EUR-Lex (CELEX 02006L0112-20250414). © European Union. Only the Official Journal is authentic.
Commission explanatory notes on Article 358a
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
- 3.1.1 Relevant provisions (p. 36) The relevant provisions can be found in the VAT Directive and in the VAT Implementing Regulation: 23 The Guide to the VAT OSS is under preparation. VAT Directive VAT Implementing Regulation • Articles 358a-369 • Articles 57a-63c 3.1.1a Relevant provisions as from 1 January 2027 following the adoption of ViDA [TOPIC 4]