(19)

Article 369b is replaced by the following: ‘Article 369b Member States shall permit the following taxable persons, other than those solely carrying out exempt supplies of goods and services that do not give rise to deductibility, to use this special scheme: This special scheme applies to all eligible supplies in the Community by the taxable person concerned.’ ; a taxable person carrying out intra-Community distance sales of goods; a taxable person facilitating the supply of goods in accordance with Article 14a(2) without dispatch or transport or where the dispatch or transport begins and ends in the same Member State; a taxable person not established in the Member State of consumption supplying services to a non-taxable person; a taxable person not established in the Member State in which the goods are subject to VAT, supplying goods in accordance with Articles 36, 37 and 39 to a taxable person, or a non-taxable legal person, whose intra-Community acquisitions of goods are not subject to VAT pursuant to Article 3(1), or to any other non-taxable person; a taxable person not established in the Member State in which the goods are subject to VAT, supplying goods without dispatch or transport or where the dispatch or transport begins and ends in the same Member State to a taxable person, or a non-taxable legal person, whose intra-Community acquisitions of goods are not subject to VAT pursuant to Article 3(1), or to any other non-taxable person; a taxable person not established in the Member State to which the goods have been transferred under the special scheme set out in Title XII, Chapter 6, Section 5, where those goods are subject to VAT in accordance with Article 16, 18 or 26 or where an adjustment of deduction is required in accordance with Title X, Chapter 5.

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