Article 369q 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
Open in the compendium1 case ↓
Text of Article 369q
1.The Member State of identification shall allocate to the taxable person making use of this special scheme an individual VAT identification number for the application of this special scheme and shall notify him of that number by electronic means.
2.The Member State of identification shall allocate to an intermediary an individual identification number and shall notify him of that number by electronic means.
3.The Member State of identification shall allocate an individual VAT identification number for the application of this special scheme to the intermediary in respect of each taxable person for which he is appointed.
4.The VAT identification number allocated under paragraphs 1, 2 and 3 shall be used only for the purposes of this special scheme.
Consolidated version on EUR-Lex (CELEX 02006L0112-20250414). © European Union. Only the Official Journal is authentic.
Case law on Article 369q: 1 case
Judgments, orders and Advocate General opinions of the Court of Justice and the General Court that cite Article 369q of Directive 2006/112/EC, most recent first.
- C-164/24 Cityland Judgment · 3 April 2025 · Bulgaria
Commission explanatory notes on Article 369q
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
- 4.2.5 What is an intermediary? (p. 61) Taxable persons (suppliers and electronic interfaces) who are not established in the EU or in a third country with which the EU has concluded a VAT mutual assistance agreement need to appoint an intermediary to be able to use the import scheme. Other taxable persons (i.e. the ones established in the EU) are free to app