1. European
  2. Legislation (EU)
  3. EU Directives
  4. 2006
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  1. Directive 2006/112/EC - Value Added Tax Directive (VAT)
  2. Title XII Special schemes for non-established taxable persons supplying telecommunications services, broadcasting services or electronic services to non-taxable persons (arts. 280a-369zc)
  3. Chapter 6 Special schemes for taxable persons supplying services to non-taxable persons or making distance sales of goods (arts. 357-369x)
  4. Section 3 Special scheme for intra-Community distance sales of goods and for services supplied by taxable persons established within the Community but not in the Member State of consumption (arts. 369a-369k)
  5. Article 369b
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Version status: Amended | Document consolidation status: Updated to reflect all known changes
Version date: 1 July 2021 - onwards
  Version 3 of 3    

Article 369b

Proposed changes

Member States shall permit any taxable person carrying out intra-Community distance sales of goods and any taxable person not established in the Member State of consumption supplying services to a non-taxable person, to use this special scheme. This special scheme applies to all those goods or services supplied in the Community.

Comparing proposed amendment...
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