Article 22

Where in the course of a calendar year the threshold applied by a Member State in accordance with Article 28b(B)(2) of Directive 77/388/EEC is exceeded, Article 28b(B) of that Directive shall not modify the place of supplies of goods other than products subject to excise duty carried out in the course of the same calendar year which are made before the threshold applied by the Member State for the calendar year then current is exceeded provided that the supplier: has not exercised the option under Article 28b(B)(3) of that Directive and did not exceed the threshold in the course of the preceding calendar year. However, Article 28b(B) of Directive 77/388/EEC shall modify the place of the following supplies to the Member State in which the dispatch or transport ends: the supply by which the threshold applied by the Member State for the calendar year then current was exceeded in the course of the same calendar year; any subsequent supplies within that Member State in that calendar year; supplies within that Member State in the calendar year following the calendar year in which the event referred to in point (a) occurred.

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Source: EUR-Lex (Cellar) · retrieved 2026-10-13 · Text as adopted (Official Journal); later amendments are not incorporated in this text.