Article 66a Directive 2006/112/EC
Supply of goods or services
Title VI · Chargeable event and chargeability of VAT › Chapter 2 · Supply of goods or services
Text of Article 66a
By way of derogation from Articles 63, 64 and 65, the chargeable event of the supply of goods by a taxable person who is deemed to have received and supplied the goods in accordance with Article 14a and of the supply of goods to that taxable person shall occur and VAT shall become chargeable at the time when the payment has been accepted.
Consolidated version on EUR-Lex (CELEX 02006L0112-20250414). © European Union. Only the Official Journal is authentic.
Commission explanatory notes on Article 66a
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
- 5.1 DEEMED SUPPLIER FACILITATING SUPPLIES OF GOODS WITHIN THE EU (p. 88) For Scenarios 1a, 1b and 1c and Scenarios 2a, 2b and 2c, the goods are either EU goods or goods already in free circulation in the EU. For the application of Article 14a(2), it is possible that goods were imported from a third country by the underlying supplier at a previous stage (separate transaction). If the underly
- 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
- 2.1.1 Relevant provisions (p. 14) The relevant provisions can be found in the VAT Directive and in the VAT Implementing Regulation. VAT Directive VAT Implementing Regulation • Article 14, Article 14a • Article 5b • Article 31 – 33 • Article 5c • Article 36b • Article 5d • Article 66a • Article 41a • Article 136a • Article 54b • Article 169 • Article 54