Article 59c Directive 2006/112/EC
Threshold for taxable persons making supplies of goods covered by point (a) of Article 33 and supplies of services covered by Article 58
Title V · Place of taxable transactions › Chapter 3a · Threshold for taxable persons making supplies of goods covered by point (a) of Article 33 and supplies of services covered by Article 58
Text of Article 59c
1.Point (a) of Article 33 and Article 58 shall not apply, where the following conditions are met:
(a)the supplier is established or, in the absence of an establishment, has his permanent address or usually resides only in one Member State;
(b)services are supplied to non-taxable persons who are established, have their permanent address or usually reside in any Member State other than the Member State referred to in point (a) or goods are dispatched or transported to a Member State other than the Member State referred to in point (a); and
(c)the total value, exclusive of VAT, of the supplies referred to in point (b) does not in the current calendar year exceed EUR 10 000, or the equivalent in national currency, nor did it do so in the course of the preceding calendar year.
2.Where, during a calendar year, the threshold referred to in point (c) of paragraph 1 is exceeded, point (a) of Article 33 and Article 58 shall apply as of that time.
3.The Member State within the territory of which the goods are located at the time when their dispatch or transport begins or where the taxable persons supplying telecommunications, radio and television broadcasting services and electronically supplied services are established shall grant taxable persons carrying out supplies eligible under paragraph 1 the right to opt for the place of supply to be determined in accordance with point (a) of Article 33 and Article 58, which shall in any event cover two calendar years.
4.Member States shall take appropriate measures to monitor the fulfilment by the taxable person of the conditions referred to in paragraphs 1, 2 and 3.
5.The corresponding value in national currency of the amount mentioned in point (c) of paragraph 1 shall be calculated by applying the exchange rate published by the European Central Bank on the date of adoption of Directive (EU) 2017/2455.
Consolidated version on EUR-Lex (CELEX 02006L0112-20250414). © European Union. Only the Official Journal is authentic.
VAT Committee guidelines on Article 59c: 2
Not binding. Positions agreed in the VAT Committee set up under Article 398 of Directive 2006/112/EC and published by the Commission.
- Meeting 118 · 19 April 2021 · document 6.2. New Article 59c – calculation of the EU place-of-supply threshold
- Meeting 118 · 19 April 2021 · document 6.2. New Article 59c – calculation of the EU place-of-supply threshold
Commission explanatory notes on Article 59c
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
- 3.2.7 Place-of-supply threshold (EUR 10 000) (p. 42) To support micro-businesses, an annual EUR 10 000 turnover threshold has been introduced as from 1 January 2019, up to which the place of supply of TBE services to consumers in another Member State remains in the Member State where the supplier is established. As of 1 July 2021, this threshold covers cross-border suppl
- 3.2.1 Relevant provisions (p. 39) The relevant provisions can be found in the VAT Directive and in the VAT Implementing Regulation: VAT Directive VAT Implementing Regulation • Article 14 • Articles 57a-63c • Article 14a • Article 59c • Articles 369a-369k 3.2.1a Relevant provisions as from 1 January 2027 following the adoption of ViDA [TOPIC 2] [TOPIC 3