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Council Directive (EU) 2019/1995 of 21 November 2019 amending Directive 2006/112/EC as regards provisions relating to distance sales of goods and certain domestic supplies of goods · European Union

Article 369b is replaced by the following: ‘Article 369b 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.’;

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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.