Article 369a Directive 2006/112/EC
Special scheme for intra-Community distance sales of goods, for supplies of goods within a Member State made by electronic interfaces facilitating those supplies and for services supplied by taxable persons established within the Community but not in the Member State of consumption
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 3 · Special scheme for intra-Community distance sales of goods, for supplies of goods within a Member State made by electronic interfaces facilitating those supplies and for services supplied by taxable persons established within the Community but not in the Member State of consumption
Open in the compendium1 case ↓
Text of Article 369a
For the purposes of this Section, and without prejudice to other Community provisions, the following definitions shall apply:
(1)‘taxable person not established in the Member State of consumption’ means a taxable person who has established his business in the Community or has a fixed establishment there but who has not established his business and has no fixed establishment within the territory of the Member State of consumption;
(2)‘Member State of identification’ means the Member State in the territory of which the taxable person has established his business or, if he has not established his business in the Community, where he has a fixed establishment.
Where a taxable person has not established his business in the Community, but has more than one fixed establishment therein, the Member State of identification shall be the Member State with a fixed establishment where that taxable person indicates that he will make use of this special scheme. The taxable person shall be bound by that decision for the calendar year concerned and the two calendar years following.
Where a taxable person has not established his business in the Community and has no fixed establishment therein, the Member State of identification shall be the Member State in which the dispatch or transport of the goods begins. Where there is more than one Member State in which the dispatch or transport of the goods begins, the taxable person shall indicate which of those Member States shall be the Member State of identification. The taxable person shall be bound by that decision for the calendar year concerned and the two calendar years following;
(3)‘Member State of consumption’ means one of the following:
(a)in the case of the supply of services, the Member State in which the supply is deemed to take place according to Chapter 3 of Title V;
(b)in the case of intra-Community distance sales of goods, the Member State where the dispatch or transport of the goods to the customer ends;
(c)in the case of the supply of goods made by a taxable person facilitating those supplies in accordance with Article 14a(2) where the dispatch or transport of the goods supplied begins and ends in the same Member State, that Member State.
Consolidated version on EUR-Lex (CELEX 02006L0112-20250414). © European Union. Only the Official Journal is authentic.
Case law on Article 369a: 1 case
Judgments, orders and Advocate General opinions of the Court of Justice and the General Court that cite Article 369a of Directive 2006/112/EC, most recent first.
- C-520/10 Lebara Opinion · 8 December 2011 · United Kingdom
Commission explanatory notes on Article 369a
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
- 5.1 DEEMED SUPPLIER FACILITATING SUPPLIES OF GOODS WITHIN THE EU (p. 88) For Scenarios 1a, 1b and 1c and Scenarios 2a, 2b and 2c, the goods are either EU goods or goods already in free circulation in the EU. For the application of Article 14a(2), it is possible that goods were imported from a third country by the underlying supplier at a previous stage (separate transaction). If the underly
- 3.2.1 Relevant provisions (p. 39) The relevant provisions can be found in the VAT Directive and in the VAT Implementing Regulation: VAT Directive VAT Implementing Regulation • Article 14 • Articles 57a-63c • Article 14a • Article 59c • Articles 369a-369k 3.2.1a Relevant provisions as from 1 January 2027 following the adoption of ViDA [TOPIC 2] [TOPIC 3
- 3.2.9 Is there a need to appoint a tax representative? (p. 45) Suppliers who are established in the EU do not need to appoint a tax representative in order to be able to use the Union scheme. There is no obligation for suppliers (including deemed suppliers) who are not established in the EU to appoint a tax representative in order to be able to use the Union scheme. However, the M