Article 359 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 359
Member States shall permit any taxable person not established within the Community supplying services to a non-taxable person who is established in a Member State or has his permanent address or usually resides in a Member State, to use this special scheme. This scheme applies to all those services supplied within the Community.
Consolidated version on EUR-Lex (CELEX 02006L0112-20250414). © European Union. Only the Official Journal is authentic.
VAT Committee guidelines on Article 359: 2
Not binding. Positions agreed in the VAT Committee set up under Article 398 of Directive 2006/112/EC and published by the Commission.
- Meeting 075 · 14 October 2004 · document 4.4 Article 26c* – scope of exemption – electronic services purchased by an international body – supply covered by special scheme for non-EU suppliers – exemption not impacted
- Meeting 067 · 8 January 2003 · document 4.1 Article 26c* – place of supply – concept of electronically supplied services and of broadcasting services – special scheme put in place
Commission explanatory notes on Article 359
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]