Article 362 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
Open in the compendium1 case ↓
Text of Article 362
The Member State of identification shall allocate to the taxable person not established within the Community an individual VAT identification number for the application of this special scheme and shall notify him of that number by electronic means. On the basis of the information used for that identification, Member States of consumption may have recourse to their own identification systems.
Consolidated version on EUR-Lex (CELEX 02006L0112-20250414). © European Union. Only the Official Journal is authentic.
Case law on Article 362: 1 case
Judgments, orders and Advocate General opinions of the Court of Justice and the General Court that cite Article 362 of Directive 2006/112/EC, most recent first.
- C-164/24 Cityland Judgment · 3 April 2025 · Bulgaria
VAT Committee guidelines on Article 362: 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