Article 369b 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
Text of Article 369b
Member States shall permit the following taxable persons to use this special scheme:
(a)a taxable person carrying out intra-Community distance sales of goods;
(b)a taxable person facilitating the supply of goods in accordance with Article 14a(2) where the dispatch or transport of the goods supplied begins and ends in the same Member State;
(c)a taxable person not established in the Member State of consumption supplying services to a non-taxable person.
This special scheme applies to all those goods or services supplied in the Community by the taxable person concerned.
Consolidated version on EUR-Lex (CELEX 02006L0112-20250414). © European Union. Only the Official Journal is authentic.
VAT Committee guidelines on Article 369b: 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 123 · 20 November 2023 · document 6.1. Title XII, Chapters 1 and 6 – the special scheme for small enterprises – interaction with the One-Stop-Shop Union scheme and the Import One-Stop-Shop Non- Union scheme
Commission explanatory notes on Article 369b
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