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Version status: Amended | Document consolidation status: Updated to reflect all known changes
Version date: 1 July 2021 - onwards
Version 2 of 2

Article 57a

For the purposes of this Section, the following definitions shall apply:

(1) "non-Union scheme" means the special scheme for services supplied by taxable persons not established within the Community as set out in Section 2 of Chapter 6 of Title XII of Directive 2006/112/EC;

(2) "Union scheme" means the special scheme for intra-Community distance sales of goods, for supplies of goods within a Member State made by electronic interfaces facilitating those supplies and for services supplied by taxable persons established within the Community but not in the Member State of consumption as set out in Section 3 of Chapter 6 of Title XII of Directive 2006/112/EC;

(3) "import scheme" means the special scheme for distance sales of goods imported from third territories or third countries as set out in Section 4 of Chapter 6 of Title XII of Directive 2006/112/EC;

(4) "special scheme" means the "non-Union scheme", the "Union scheme" or the "import scheme" as the context requires;