Article 369o 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 369o
The taxable person making use of this special scheme or an intermediary acting on his behalf, shall state to the Member State of identification when he commences or ceases his activity under this special scheme, or changes that activity in such a way that he no longer meets the conditions necessary for use of this special scheme. That information shall be communicated electronically.
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