(i)

the third subparagraph is replaced by the following: ‘Where a taxable person has not established their business in the Community and has no fixed establishment therein, the Member State of identification shall be the Member State in which the dispatch or transport of the goods begins. In the case of the supply of goods, without dispatch or transport of the goods, or where the dispatch or transport of the goods supplied begins and ends in the same Member State or in accordance with Article 37 or 39, the Member State of identification shall be the Member State in which the supply takes place. Where there is more than one Member State in which the dispatch or transport of the goods begins or in which the supply takes place, the taxable person shall indicate which of those Member States is to be the Member State of identification. The taxable person shall be bound by that decision for the calendar year concerned and the two following calendar years;’;

← (a) · All articles · (ii) →

Source: EUR-Lex (Cellar) · retrieved 2026-10-14 · Text as adopted (Official Journal); later amendments are not incorporated in this text.