Article 369m Directive 2006/112/EC
Special scheme for distance sales of goods imported from third territories or third countries
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 4 · Special scheme for distance sales of goods imported from third territories or third countries
Text of Article 369m
1.Member States shall permit the following taxable persons carrying out distance sales of goods imported from third territories or third countries to use this special scheme:
(a)any taxable person established in the Community carrying out distance sales of goods imported from third territories or third countries;
(b)any taxable person whether or not established in the Community carrying out distance sales of goods imported from third territories or third countries and who is represented by an intermediary established in the Community;
(c)any taxable person established in a third country with which the Union has concluded an agreement on mutual assistance similar in scope to Council Directive 2010/24/EU 26 and Regulation (EU) No 904/2010 and who is carrying out distance sales of goods from that third country.
Those taxable persons shall apply this special scheme to all their distance sales of goods imported from third territories or third countries.
2.For the purposes of point (b) of paragraph 1, any taxable person cannot appoint more than one intermediary at the same time.
3.The Commission shall adopt an implementing act establishing the list of third countries referred to in point (c) of paragraph 1 of this Article. That implementing act shall be adopted in accordance with the examination procedure referred to in Article 5 of Regulation (EU) No 182/2011 and for this purpose the committee shall be the committee established by Article 58 of Regulation (EU) No 904/2010.
Consolidated version on EUR-Lex (CELEX 02006L0112-20250414). © European Union. Only the Official Journal is authentic.
Commission explanatory notes on Article 369m
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
- 5.2 DEEMED SUPPLIER FACILITATING DISTANCE SALES OF IMPORTED GOODS (p. 95) In Scenarios 3a-3c and 4a-4b, the goods are always dispatched from a third territory or a third country to a customer in an EU Member State. The scenarios aim to briefly describe the VAT and customs implications when the electronic interface (as deemed supplier) registers in the IOSS or when it does not register in the