Article 2 — Amendments to Directive 2006/112/EC with effect from 1 January 2027

Directive 2006/112/EC is amended as follows: (1) Article 14a is replaced by the following: Article 14a 1. Where a taxable person facilitates, through the use of an electronic interface such as a marketplace, platform, portal or similar means, distance sales of goods imported from third territories or third countries in consignments of an intrinsic value not exceeding EUR 150, that taxable person shall be deemed to have received and supplied those goods themselves. 2. Where a taxable person facilitates, through the use of an electronic interface, such as a marketplace, platform, portal or similar means, the supply of goods within the Community by a taxable person not established within the Community 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, the taxable person who facilitates the supply shall be deemed to have received and supplied those goods themselves. The Commission shall, by 1 July 2027, present to the European Parliament and to the Council, on the basis of information obtained from the Member States, an assessment report on the functioning of the deemed-supplier rule set out in the first subparagraph and, where appropriate, submit a legislative proposal for its further extension. ; (2) Article 17a is amended as follows: (a) in paragraph 2, point (a) is replaced by the following: (a) goods are dispatched or transported by a taxable person, or by a third party on their behalf, on or before 30 June 2028, to another Member State with a view to those goods being supplied there, at a later stage and after arrival, to another taxable person who is entitled to take ownership of those goods in accordance with an existing agreement between both taxable persons; ; (b) the following paragraph is added: 8. This Article shall cease to apply on 30 June 2029. ; (3) in Title V, Chapter 3a, the heading is replaced by the following: CHAPTER 3a Threshold for taxable persons making certain supplies of goods covered by Article 33, point (a), and certain supplies of services covered by Article 58 ; (4) Article 59c is amended as follows: (a) in paragraph 1, point (b) is replaced by the following: (b) services are supplied to a non-taxable person who is established, has a permanent address or usually resides in any Member State other than the Member State referred to in point (a), or goods are dispatched or transported from the Member State referred to in point (a) to another Member State; and ; (b) paragraph 3 is replaced by the following: 3. The Member State referred to in paragraph 1, point (a), of this Article shall grant taxable persons carrying out supplies eligible under that paragraph the right to opt for the place of supply to be determined in accordance with Article 33, point (a), and Article 58, which shall, in any event, cover two calendar years. The option referred to in the first subparagraph of this paragraph is deemed to have been exercised by taxable persons registered in the special scheme provided for in Title XII, Chapter 6, Section 3. ; (5) Article 66 is replaced by the following: Article 66 1. By way of derogation from Articles 63, 64 and 65, Member States may provide that VAT is to become chargeable in respect of certain transactions or certain categories of taxable person, at one of the following times: (a) no later than the time the invoice is issued; (b) no later than the time the payment is received; (c) where an invoice is not issued, or is issued late, within a specified time no later than on expiry of the time limit for the issue of invoices imposed by Member States pursuant to Article 222, second paragraph, or where no such time limit has been imposed by the Member State, within a specified period from the date of the chargeable event. 2. The derogation provided for in paragraph 1 shall not apply to the following supplies: (a) supplies of services covered by the special scheme as set out in Title XII, Chapter 6, Section 2, where those supplies are carried out by a taxable person who is permitted to use that special scheme in accordance with Article 359; (b) supplies covered by the special scheme as set out in Title XII, Chapter 6, Section 3, where those supplies are carried out by a taxable person who is permitted to use that special scheme in accordance with Article 369b; (c) supplies of services in respect of which VAT is payable by the customer pursuant to Article 196; (d) supplies or transfers of goods referred to in Article 67, first paragraph. ; (6) in Article 167a, the first paragraph is replaced by the following: Member States may provide, within an optional scheme, that the right of deduction of a taxable person whose VAT solely becomes chargeable in accordance with Article 66(1), point (b), be postponed until the VAT on the goods or services supplied to that taxable person has been paid to the supplier. ; (7) in Article 226, point (7a) is replaced by the following: (7a) where the VAT becomes chargeable at the time when the payment is received in accordance with Article 66(1), point (b), and the right of deduction arises at the time the deductible tax becomes chargeable, the mention Cash accounting; ; (8) Article 237 is deleted; (9) Article 359 is replaced by the following: Article 359 Member States shall permit any taxable person not established within the Community supplying services to a non-taxable person to use this special scheme. This special scheme shall apply to all those services supplied within the Community. ; (10) in Article 361(1), point (c) is replaced by the following: (c) electronic address, including, where available, websites; ; (11) Article 368 is replaced by the following: Article 368 The taxable person not established within the Community making use of this special scheme may not, in respect of services covered by this special scheme, deduct VAT incurred in the Member States of consumption pursuant to Article 168 of this Directive. Notwithstanding Article 1, point (1), of Directive 86/560/EEC, the taxable person in question shall be refunded in accordance with that Directive. Article 2(2) and Article 4(2) of Directive 86/560/EEC shall not apply to refunds relating to goods or services used for the purposes of the supplies of services 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, they shall deduct VAT incurred in that Member State, in respect of their taxable activities which are covered by this special scheme, in the VAT return to be submitted pursuant to Article 250. ; (12) the following article is inserted: Article 369aa The supply of gas through a natural gas system situated within the territory of the Community or any network connected to such a system, the supply of electricity or the supply of heat or cooling energy through heating or cooling networks, in accordance with the conditions laid down in Article 39, where those supplies are made 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 by a taxable person not established in the Member State in which the goods are subject to VAT, is, for the purposes of the application of Article 369b, deemed to be an intra-Community distance sale of goods until 30 June 2028. ; (13) in Article 369j, the first paragraph is replaced by the following: The taxable person making use of this special scheme may not, in respect of their taxable activities covered by this special scheme, deduct VAT incurred in the Member States of consumption pursuant to Article 168 of this Directive. Notwithstanding Article 1, point (1), of Directive 86/560/EEC and Article 2, point (1), Article 3, and Article 8(1), point (e), of Directive 2008/9/EC, the taxable person in question shall be refunded in accordance with those Directives. Article 2(2) and Article 4(2) of Directive 86/560/EEC shall not apply to refunds relating to goods or services used for the purposes of the supplies of goods covered by this special scheme. ; (14) in Article 369m, the following paragraph is inserted: 1a. Paragraph 1 of this Article shall not apply to taxable persons subject to the special scheme provided for in Title XII, Chapter 1, Section 2. ; (15) Article 369p is amended as follows: (a) in paragraph 1, point (c) is replaced by the following: (c) electronic address and, where available, websites; ; (b) in paragraph 3, point (c) is replaced by the following: (c) electronic address and, where available, websites; ; (16) in Article 369w, the first paragraph is replaced by the following: The taxable person making use of this special scheme may not, in respect of their taxable activities covered by this special scheme, deduct VAT incurred in the Member States of consumption pursuant to Article 168 of this Directive. Notwithstanding Article 1, point (1), of Directive 86/560/EEC and Article 2, point (1), Article 3, and Article 8(1), point (e), of Directive 2008/9/EC, the taxable person in question shall be refunded in accordance with those Directives. Article 2(2) and Article 4(2) of Directive 86/560/EEC shall not apply to refunds relating to goods or services used for the purposes of the supplies of goods covered by this special scheme..