(3)

‘Member State of consumption’ means one of the following: in the case of the supply of services, the Member State in which the supply is deemed to take place according to Chapter 3 of Title V; in the case of intra-Community distance sales of goods, the Member State where the dispatch or transport of the goods to the customer ends; in the case of the supply of goods made by a taxable person facilitating those supplies in accordance with Article 14a(2) where the dispatch or transport of the goods supplied begins and ends in the same Member State, that Member State.

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Source: EUR-Lex CELLAR · retrieved 2026-08-05 · Text as consolidated on 2025-04-14; changes after this date are not shown.