Article 361 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 361
1.The information which the taxable person not established within the Community must provide to the Member State of identification when he commences a taxable activity shall contain the following details:
(a)name;
(b)postal address;
(c)electronic addresses, including websites;
(d)national tax number, if any;
(e)a statement that the person has not established his business in the territory of the Community and has no fixed establishment there.
2.The taxable person not established within in the Community shall notify the Member State of identification of any changes in the information provided.
Consolidated version on EUR-Lex (CELEX 02006L0112-20250414). © European Union. Only the Official Journal is authentic.
VAT Committee guidelines on Article 361: 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 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