art_2__point_30__text_2

‘SECTION 4 Special scheme for distance sales of goods imported from third territories or third countries Article 369l For the purposes of this Section, distance sales of goods imported from third territories or third countries shall only cover goods, except products subject to excise duty, in consignments of an intrinsic value not exceeding EUR 150. For the purposes of this Section, and without prejudice to other Community provisions, the following definitions shall apply: (1) “taxable person not established within the Community” means a taxable person who has not established his business in the territory of the Community and who has no fixed establishment there; (2) “intermediary” means 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; (3) “Member State of identification” means the following: (a) where the taxable person is not established in the Community, the Member State in which he chooses to register; (b) 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; (c) where the taxable person has established his business in a Member State, that Member State; (d) where the intermediary has established his business in a Member State, that Member State; (e) 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. For the purposes of points (b) and (e), where the taxable person or the intermediary has more than one fixed establishment in the Community he shall be bound by the decision to indicate the Member State of establishment for the calendar year concerned and the two calendar years following; (4) “Member State of consumption” means the Member State where the dispatch or transport of the goods to the customer ends. Article 369m 1. Member States shall permit the following taxable persons carrying out distance sales of goods imported from third territories or third countries to use this special scheme: (a) any taxable person established in the Community carrying out distance sales of goods imported from third territories or third countries; (b) any taxable person whether or not established in the Community carrying out distance sales of goods imported from third territories or third countries and who is represented by an intermediary established in the Community; (c) any taxable person established in a third country with which the Union has concluded an agreement on mutual assistance similar in scope to Council Directive 2010/24/EU Council Directive 2010/24/EU of 16 March 2010 concerning mutual assistance for the recovery of claims relating to taxes, duties and other measures (OJ L 84, 31.3.2010, p. 1).’; and Regulation (EU) No 904/2010 and who is carrying out distance sales of goods from that third country. Those taxable persons shall apply this special scheme to all their distance sales of goods imported from third territories or third countries. 2. For the purposes of point (b) of paragraph 1, any taxable person cannot appoint more than one intermediary at the same time. 3. The Commission shall adopt an implementing act establishing the list of third countries referred to in point (c) of paragraph 1 of this Article. That implementing act shall be adopted in accordance with the examination procedure referred to in Article 5 of Regulation (EU) No 182/2011 and for this purpose the committee shall be the committee established by Article 58 of Regulation (EU) No 904/2010. Article 369n For distances sales of goods imported from third territories or third countries on which VAT is declared under this special scheme, the chargeable event shall occur and VAT shall become chargeable at the time of supply. The goods shall be regarded as having been supplied at the time when the payment has been accepted. Article 369o The taxable person making use of this special scheme or an intermediary acting on his behalf, shall state to the Member State of identification when he commences or ceases his activity under this special scheme, or changes that activity in such a way that he no longer meets the conditions necessary for use of this special scheme. That information shall be communicated electronically. Article 369p 1. The information which the taxable person not making use of an intermediary must provide to the Member State of identification before he commences the use of this special scheme shall contain the following details: (a) name; (b) postal address; (c) electronic address and websites; (d) VAT identification number or national tax number. 2. The information which the intermediary must provide to the Member State of identification before he commences the use of this special scheme on behalf of a taxable person shall contain the following details: (a) name; (b) postal address; (c) electronic address; (d) VAT identification number. 3. The information which the intermediary must provide to the Member State of identification in respect of each taxable person which he represents before that taxable person commences the use of this special scheme shall contain the following details: (a) name; (b) postal address; (c) electronic address and websites; (d) VAT identification number or national tax number; (e) his individual identification number allocated in accordance with Article 369q(2). 4. Any taxable person making use of this special scheme or where applicable his intermediary shall notify the Member State of identification of any changes in the information provided. Article 369q 1. The Member State of identification shall allocate to the taxable person making use of this special scheme an individual VAT identification number for the application of this special scheme and shall notify him of that number by electronic means. 2. The Member State of identification shall allocate to an intermediary an individual identification number and shall notify him of that number by electronic means. 3. The Member State of identification shall allocate an individual VAT identification number for the application of this special scheme to the intermediary in respect of each taxable person for which he is appointed. 4. The VAT identification number allocated under paragraphs 1, 2 and 3 shall be used only for the purposes of this special scheme. Article 369r 1. The Member State of identification shall delete the taxable person not making use of an intermediary from the identification register in the following cases: (a) if he notifies the Member State of identification that he no longer carries out distance sales of goods imported from third territories or third countries; (b) if it may otherwise be assumed that his taxable activities of distance sales of goods imported from third territories or third countries have ceased; (c) if he no longer meets the conditions necessary for use of this special scheme; (d) if he persistently fails to comply with the rules relating to this special scheme. 2. The Member State of identification shall delete the intermediary from the identification register in the following cases: (a) if for a period of two consecutive calendar quarters he has not acted as an intermediary on behalf of a taxable person making use of this special scheme; (b) if he no longer meets the other conditions necessary for acting as an intermediary; (c) if he persistently fails to comply with the rules relating to this special scheme. 3. The Member State of identification shall delete the taxable person represented by an intermediary from the identification register in the following cases: (a) if the intermediary notifies the Member State of identification that this taxable person no longer carries out distance sales of goods imported from third territories or third countries; (b) if it may otherwise be assumed that the taxable activities of distance sales of goods imported from third territories or third countries of this taxable person have ceased; (c) if this taxable person no longer meets the conditions necessary for use of this special scheme; (d) if this taxable person persistently fails to comply with the rules relating to this special scheme; (e) if the intermediary notifies the Member State of identification that he no longer represents this taxable person. Article 369s The taxable person making use of this special scheme or his intermediary shall submit by electronic means to the Member State of identification a VAT return for each month, whether or not distance sales of goods imported from third territories or third countries have been carried out. The VAT return shall be submitted by the end of the month following the end of the tax period covered by the return. Where a VAT return is to be submitted in accordance with the first paragraph, Member States shall not impose, for VAT purposes, any additional obligation or other formality upon importation. Article 369t 1. The VAT return shall show the VAT identification number referred to in Article 369q and, for each Member State of consumption in which VAT is due, the total value, exclusive of VAT, of distance sales of goods imported from third territories or third countries for which VAT has become chargeable during the tax period and the total amount per rate of the corresponding VAT. The applicable rates of VAT and the total VAT due must also be indicated on the return. 2. Where any amendments to the VAT return are required after its submission, such amendments shall be included in a subsequent return within three years of the date on which the initial return was required to be submitted pursuant to Article 369s. That subsequent VAT return shall identify the relevant Member State of consumption, the tax period and the amount of VAT for which any amendments are required. Article 369u 1. The VAT return shall be made out in euro. Member States whose currency is not the euro may require the VAT return to be made out in their national currency. If the supplies have been made in other currencies, the taxable person making use of this special scheme or his intermediary shall, for the purposes of completing the VAT return, use the exchange rate applying on the last date of the tax period. 2. The conversion shall be made by applying the exchange rates published by the European Central Bank for that day, or, if there is no publication on that day, on the next day of publication. Article 369v The taxable person making use of this special scheme or his intermediary shall pay the VAT, making reference to the relevant VAT return at the latest at the expiry of the deadline by which the return must be submitted. Payment shall be made to a bank account denominated in euro, designated by the Member State of identification. Member States which have not adopted the euro may require the payment to be made to a bank account denominated in their own currency. Article 369w The taxable person making use of this special scheme may not, in respect of his taxable activities covered by this special scheme, deduct VAT incurred in the Member States of consumption pursuant to Article 168 of this Directive. Notwithstanding point (1) of Article 1 of Directive 86/560/EEC and point (1) of Article 2 and Article 3 of Directive 2008/9/EC, the taxable person in question shall be refunded in accordance with those Directives. Article 2(2) and (3) and Article 4(2) of Directive 86/560/EEC shall not apply to refunds relating to goods covered by this special scheme. If the taxable person making use of this special scheme is required to be registered in a Member State for activities not covered by this special scheme, he shall deduct VAT incurred in that Member State in respect of his taxable activities which are covered by this special scheme in the VAT return to be submitted pursuant to Article 250 of this Directive. Article 369x 1. The taxable person making use of this special scheme shall keep records of the transactions covered by this special scheme. An intermediary shall keep records for each of the taxable persons he represents. Those records must be sufficiently detailed to enable the tax authorities of the Member State of consumption to verify that the VAT return is correct. 2. The records referred to in paragraph 1 must be made available electronically on request to the Member State of consumption and to the Member State of identification. Those records must be kept for a period of 10 years from the end of the year during which the transaction was carried out.

1 national measure recorded under this provision, in 1 form — sign in to view the analysis.

← art_2__point_30__text_1 · All articles · 31. →

Source: EUR-Lex (Cellar) · retrieved 2026-09-25 · Text as consolidated on 2020-08-18; changes after this date are not shown.