intermediary — a person established in the Community appointed by the taxable person carrying out distance sales of goods imported from third territories or third countries as the person liable for payment of the VAT and to fulfil the obligations laid down in this special scheme in the name and on behalf of the taxable person Article 2 — Amendments to Directive 2006/112/EC with effect from 1 July 2021

intra-Community distance sales of goods — supplies of goods dispatched or transported by or on behalf of the supplier, including where the supplier intervenes indirectly in the transport or dispatch of the goods, from a Member State other than that in which dispatch or transport of the goods to the customer ends, where the following conditions are met: the supply of goods is carried out for a taxable person, or a non-taxable legal person, whose intra-Community acquisitions of goods are not subject to VAT pursuant to Article 3(1) or for any other non-taxable person; the goods supplied are neither new means of transport nor goods supplied after assembly or installation, with or without a trial run, by or on behalf of the supplier Article 2 — Amendments to Directive 2006/112/EC with effect from 1 July 2021

Member State of consumption — the Member State in which the supply of services is deemed to take place according to Chapter 3 of Title V.’; Article 359 is replaced by the following: Member States shall permit any taxable person not established within the Community supplying services to a non-taxable person who is established in a Member State or has his permanent address or usually resides in a Member State, to use this special scheme. This scheme applies to all those services supplied within the Community.’; Article 362 is replaced by the following: The Member State of identification shall allocate to the taxable person not established within the Community an individual VAT identification number for the application of this special scheme and shall notify him of that number by electronic means. On the basis of the information used for that identification, Member States of consumption may have recourse to their own identification systems.’; in Article 363, point (a) is replaced by the following: ‘(a) if he notifies that Member State that he no longer supplies services covered by this special scheme;’; Articles 364 and 365 are replaced by the following: The taxable person not established within the Community… Article 2 — Amendments to Directive 2006/112/EC with effect from 1 July 2021

Member State of identification — the following: where the taxable person is not established in the Community, the Member State in which he chooses to register; where the taxable person has established his business outside the Community but has one or more fixed establishments therein, the Member State with a fixed establishment where the taxable person indicates he will make use of this special scheme; where the taxable person has established his business in a Member State, that Member State; where the intermediary has established his business in a Member State, that Member State; where the intermediary has established his business outside the Community but has one or more fixed establishments therein, the Member State with a fixed establishment where the intermediary indicates he will make use of this special scheme Article 2 — Amendments to Directive 2006/112/EC with effect from 1 July 2021

taxable person not established within the Community — a taxable person who has not established his business in the territory of the Community and who has no fixed establishment there Article 2 — Amendments to Directive 2006/112/EC with effect from 1 July 2021