Article 39 Directive 2006/112/EC
Supplies of gas through a natural gas system, of electricity and of heat or cooling energy through heating and cooling networks
Title V · Place of taxable transactions › Chapter 1 · Place of supply of goods › Section 4 · Supplies of gas through a natural gas system, of electricity and of heat or cooling energy through heating and cooling networks
Open in the compendium4 cases ↓
Text of Article 39
In the case of the supply of gas through a natural gas system situated within the territory of the Community or any network connected to such a system, the supply of electricity or the supply of heat or cooling energy through heating or cooling networks, where such a supply is not covered by Article 38, the place of supply shall be deemed to be the place where the customer effectively uses and consumes the goods.
Where all or part of the gas, electricity or heat or cooling energy is not effectively consumed by the customer, those non-consumed goods shall be deemed to have been used and consumed at the place where the customer has established his business or has a fixed establishment for which the goods are supplied. In the absence of such a place of business or fixed establishment, the customer shall be deemed to have used and consumed the goods at the place where he has his permanent address or usually resides.
Consolidated version on EUR-Lex (CELEX 02006L0112-20250414). © European Union. Only the Official Journal is authentic.
Case law on Article 39: 4 cases
Judgments, orders and Advocate General opinions of the Court of Justice and the General Court that cite Article 39 of Directive 2006/112/EC, most recent first.
- C-60/23 Digital Charging Solutions Opinion · 25 April 2024 · Sweden
- C-146/19 SCT Judgment · 11 June 2020 · Slovenia
- C-396/16 T-2 Judgment · 22 February 2018 · Slovenia
- C-209/14 NLB Leasing Judgment · 2 July 2015 · Slovenia
VAT Committee guidelines on Article 39: 5
Not binding. Positions agreed in the VAT Committee set up under Article 398 of Directive 2006/112/EC and published by the Commission.
- Meeting 119 · 2021-11-221 · document 4.1. Article 39 – place of supply of liquefied natural gas
- Meeting 118 · 19 April 2021 · document 5.1. Article 39 – VAT rules applicable to transactions related to the recharging of electric vehicles – follow-up
- Meeting 101 · 20 October 2014 · document 4.5 Article 39 – transfer of goods resulting in intra-EU acquisitions – exceptions – gas transportwed within the EU without any transfer of ownership – conditions
- Meeting 098 · 18 March 2013 · document 5.3 Article 38 – concept of taxable dealer – natural gas, electricity, and heat or cooling energy – products sold after transformation
- Meeting 086 · 2009-03-18-19 · document 4.2 Article 39 – supply of gas or electricity to or by a dealer with a license – fixed establishment – need for minimum size with human technical resources permanently present
Commission explanatory notes on Article 39
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
- 3.2.5 What are intra-Community distance sales of goods? (p. 41) An intra-Community distance sale of goods takes place when goods are dispatched or transported by or on behalf of the supplier from a Member State other than the one in which dispatch or transport of the goods to the customer ends (the first subparagraph of Article 14(4) of the VAT Directive). This Article also provide