Article 369b

COUNCIL DIRECTIVE 2006/112/EC of 28 November 2006 on the common system of value added tax · European Union

Member States shall permit the following taxable persons to use this special scheme: (a) a taxable person carrying out intra-Community distance sales of goods; (b) a taxable person facilitating the supply of goods in accordance with Article 14a(2) where the dispatch or transport of the goods supplied begins and ends in the same Member State; (c) a taxable person not established in the Member State of consumption supplying services to a non-taxable person. This special scheme applies to all those goods or services supplied in the Community by the taxable person concerned.

Cited at article level by

Council Implementing Regulation (EU) 2025/518 of 11 March 2025… (EU) — sign in to see which provisions, and what they say.

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Source: EUR-Lex (Cellar) · retrieved 2026-09-25 · Text as consolidated on 2025-04-14; changes after this date are not shown.