Directive 2006/112/EC is amended as follows:

(1) Article 17a is amended as follows:

(a) in paragraph 2, point (a) is replaced by the following:

'(a) goods are dispatched or transported by a taxable person, or by a third party on his or her behalf, on or before 31 December 2024, to another Member State with a view to those goods being supplied there, at a later stage and after arrival, to another taxable person who is entitled to take ownership of those goods in accordance with an existing agreement between both taxable persons;';

(b) the following paragraph 8 is added:

'8. This Article shall cease to apply on 31 December 2025.';

(2) in Title V, Chapter 3a, the heading is replaced by the following:

'CHAPTER 3a

Threshold for taxable persons making certain supplies of goods covered by Article 33, point (a), and certain supplies of services covered by Article 58';

(3) Article 59c is amended as follows:

(a) in paragraph 1, point (b) is replaced by the following:

'(b) services are supplied to a non-taxable person who is established, has a permanent address or usually resides in any Member State other than the Member State referred to in point (a), or goods are dispatched or transported from the Member State referred to in point (a) to another Member State; and';