Article 369 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 369
1.The taxable person not established within the Community shall keep records of the transactions covered by this special scheme. Those records must be sufficiently detailed to enable the tax authorities of the Member State of consumption to verify that the VAT return is correct.
2.The records referred to in paragraph 1 must be made available electronically on request to the Member State of identification and to the Member State of consumption.
Those records must be kept for a period of ten years from the end of the year during which the transaction was carried out.
Consolidated version on EUR-Lex (CELEX 02006L0112-20250414). © European Union. Only the Official Journal is authentic.
VAT Committee guidelines on Article 369: 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