Article 368 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 368
The taxable person not established within the Community making use of this special scheme may not deduct VAT pursuant to Article 168 of this Directive. Notwithstanding point (1) of Article 1 of Directive 86/560/EEC, the taxable person in question shall be refunded in accordance with that Directive. Article 2(2) and (3) and Article 4(2) of Directive 86/560/EEC shall not apply to refunds relating to services covered by this special scheme.
If the taxable person making use of this special scheme is required to be registered in a Member State for activities not covered by this special scheme, he shall deduct VAT incurred in that Member State in respect of his taxable activities which are covered by this special scheme in the VAT return to be submitted pursuant to Article 250 of this Directive.
Consolidated version on EUR-Lex (CELEX 02006L0112-20250414). © European Union. Only the Official Journal is authentic.
VAT Committee guidelines on Article 368: 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
Commission explanatory notes on Article 368
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
- 6.1 THE NON-UNION SCHEME (p. 104) Article 368 of the VAT Directive has been amended as to remove its reference to Article 2(3) of the Thirteenth Directive on tax representatives. As a result, Member States are now in a position, as already possible in the Union and Import schemes, to request a tax representative from non-established taxable persons tha