Council Directive 2008/8/EC of 12 February 2008 amending Directive 2006/112/EC as regards the place of supply of services
Date: 2008-02-12
Institutions: Council of the European Union
Subjects: VAT, basis of tax assessment, delivery, provision of services, tax exemption, tax harmonisation, tax relief

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DIRECTIVES

COUNCIL DIRECTIVE 2008/8/EC

of 12 February 2008

amending Directive 2006/112/EC as regards the place of supply of services

THE COUNCIL OF THE EUROPEAN UNION,

(4)

Having regard to the Treaty
Community, and in particular Article 93 thereof,

establishing the European

Having regard to the proposal from the Commission,

Having regard to the opinion of the European Parliament (1),

Having regard to the opinion of the European Economic and
Social Committee (2),

Whereas:

For supplies of services to taxable persons, the general
rule with respect to the place of supply of services should
be based on the place where the recipient is established,
rather than where the supplier is established. For the
purposes of rules determining the place of supply of
services and to minimise burdens on business, taxable
persons who also have non-taxable activities should be
treated as taxable for all services rendered to them.
Similarly, non-taxable legal persons who are identified
for VAT purposes
taxable
should be
regarded as
persons. These provisions,
in accordance with normal
rules, should not extend to supplies of services received
by a taxable person for his own personal use or that of
his staff.

(5) Where services are supplied to non-taxable persons, the
general rule should continue to be that
the place of
supply of services is the place where the supplier has
established his business.

(1)

(2)

(3)

The realisation of
the internal market, globalisation,
deregulation and technology change have all combined
to create enormous changes in the volume and pattern of
trade in services. It is increasingly possible for a number
of services to be supplied at a distance.
In response,
piece-meal steps have been taken to address this over
the years and many defined services are in fact at
present taxed on the basis of the destination principle.

(6)

are not
should apply

In certain circumstances, the general rules as regards the
place of supply of services for both taxable and non-
and specified
taxable persons
exclusions
exclusions
should be largely based on existing criteria and reflect
the principle of taxation at the place of consumption,
while not
administrative
burdens upon certain traders.

applicable
instead. These

imposing disproportionate

The proper functioning of the internal market requires
the amendment of Council Directive 2006/112/EC of
28 November 2006 on the common system of value
added tax (3) as regards the place of supply of services,
following the Commission's strategy of modernisation
and simplification of
the common
VAT system.

the operation of

For all supplies of services the place of taxation should,
in principle, be the place where the actual consumption
takes place. If the general rule for the place of supply of
services were to be altered in this way, certain exceptions
to this general rule would still be necessary for both
administrative and policy reasons.

(1) OJ C 104 E, 30.4.2004, p. 143 and opinion delivered on 16 May

2006 (not yet published in the Official Journal).

(2) OJ C 117, 30.4.2004, p. 15 and OJ C 195, 18.8.2006, p. 54.
(3) OJ L 347, 11.12.2006, p. 1. Directive as last amended by Directive

2007/75/EC (OJ L 346, 29.12.2007, p. 13).

(7) Where a taxable person receives services from a person
not established in the same Member State, the reverse
charge mechanism should be obligatory in certain
the taxable person should self-
cases, meaning that
assess the appropriate amount of VAT on the acquired
service.

(8)

To simplify the obligations on businesses engaging in
activities in Member States where they are not estab-
lished, a scheme should be set up enabling them to
have a single point of electronic contact for VAT identi-
fication and declaration. Until such a scheme is estab-
lished, use should be made of the scheme introduced to
facilitate compliance with fiscal obligations by taxable
persons not established within the Community.

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(9)

(10)

(11)

the correct application of

this
to further
In order
Directive
every taxable person identified for VAT
purposes should submit a recapitulative statement of
the taxable persons and the non-taxable legal persons
identified for VAT purposes to whom he has supplied
taxable services which fall under
the reverse charge
mechanism.

Some of the changes made to the place of supply of
services
impact on the
budget of Member States. To ensure a smooth transition
these changes should be introduced over time.

could have a considerable

In accordance with point 34 of
the Interinstitutional
Agreement on better law-making (1), Member States are
encouraged to draw up,
themselves and in the
for
interests of the Community, their own tables illustrating,
as far as possible, the correlation between this Directive
and the transposition measures, and to make them
public.

lishment, has his permanent address or usually resides
outside the Community.’;

4. Article 357 shall be replaced by the following:

‘Article 357
This Chapter shall apply until 31 December 2014.’.

Article 2

From 1 January 2010, Directive 2006/112/EC is hereby
amended as follows:

1. Chapter 3 of Title V shall be replaced by the following:

(12) Directive 2006/112/EC should therefore be amended

accordingly,

‘CHAPTER 3
Place of supply of services

HAS ADOPTED THIS DIRECTIVE:

S e c t i o n 1

D e f i n i t i o n s

Article 43

Article 1

From 1 January 2009, Directive 2006/112/EC is hereby
amended as follows:

For the purpose of applying the rules concerning the place
of supply of services:

1.

in Article 56, paragraph 3 shall be replaced by the following:

Points (j) and (k) of paragraph 1 and paragraph 2 shall

‘3.
apply until 31 December 2009.’;

1. a taxable person who also carries out activities or trans-
actions that are not considered to be taxable supplies of
goods or services in accordance with Article 2(1) shall
be regarded as a taxable person in respect of all services
rendered to him;

2.

in Article 57, paragraph 2 shall be replaced by the following:

2. a non-taxable legal person who is identified for VAT

purposes shall be regarded as a taxable person.

‘2.

Paragraph 1 shall apply until 31 December 2009.’;

3.

in Article 59, paragraph 2 shall be replaced by the following:

‘2.
Until 31 December 2009, Member States shall apply
Article 58(b) to radio and television broadcasting services, as
referred to in Article 56(1)(j),
supplied to non-taxable
persons who are established in a Member State, or who
have
in a
their permanent address or usually reside
Member State, by a taxable person who has established his
business outside the Community or who has a fixed estab-
lishment there from which the services are supplied, or who,
in the absence of such a place of business or fixed estab-

(1) OJ C 321, 31.12.2003, p. 1.

S e c t i o n 2

G e n e r a l r u l e s

Article 44

The place of supply of services to a taxable person acting as
such shall be the place where that person has established
his business. However, if those services are provided to a
fixed establishment of the taxable person located in a place
other than the place where he has established his business,
the place of supply of those services shall be the place
where that fixed establishment is located. In the absence
of such place of establishment or fixed establishment, the
place of supply of services shall be the place where the
taxable person who receives
such services has his
permanent address or usually resides.

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Article 45

The place of supply of services to a non-taxable person
shall be the place where the supplier has established his
business. However,
if those services are provided from a
fixed establishment of the supplier located in a place other
than the place where he has established his business, the
place of supply of those services shall be the place where
that fixed establishment is located. In the absence of such
place of establishment or fixed establishment, the place of
supply of services shall be the place where the supplier has
his permanent address or usually resides.

S e c t i o n 3

P a r t i c u l a r p r o v i s i o n s

S u b s e c t i o n 1

S u p p l y o f s e r v i c e s b y i n t e r m e d i a r i e s

Article 46

The place of supply of services rendered to a non-taxable
person by an intermediary acting in the name and on
behalf of another person shall be the place where the
underlying transaction is supplied in accordance with this
Directive.

S u b s e c t i o n 2

persons
place, proportionate to the distances covered.

shall be the place where the transport

takes

Article 50

The place of supply of the intra-Community transport of
goods
shall be the place of
departure.

to non-taxable persons

Article 51
“Intra-Community transport of goods” shall mean any
transport of goods in respect of which the place of
departure and the place of arrival are situated within the
territories of two different Member States.

“Place of departure” shall mean the place where transport of
the goods actually begins, irrespective of distances covered
in order to reach the place where the goods are located and
“place of arrival” shall mean the place where transport of
the goods actually ends.

Article 52

Member States need not apply VAT to that part of the
intra-Community
to non-taxable
persons taking place over waters which do not form part
of the territory of the Community.

transport of

goods

S u p p l y
i m m o v a b l e p r o p e r t y

o f

s e r v i c e s

c o n n e c t e d

w i t h

Article 47

S u b s e c t i o n 4

The place of supply of services connected with immovable
property, including the services of experts and estate agents,
the provision of accommodation in the hotel sector or in
sectors with a similar function, such as holiday camps or
sites developed for use as camping sites, the granting of
rights to use immovable property and services for the
preparation and coordination of construction work, such
as the services of architects and of firms providing on-site
supervision,
shall be the place where the immovable
property is located.

S u b s e c t i o n 3

S u p p l y o f t r a n s p o r t

Article 48

The place of supply of passenger transport shall be the
place where the transport
takes place, proportionate to
the distances covered.

c u l t u r a l ,
e d u c a t i o n a l ,

o f

S u p p l y
s c i e n t i f i c ,
s i m i l a r
s e r v i c e s
m o v a b l e p r o p e r t y

s e r v i c e s ,
a n d

v a l u a t i o n s o f

a r t i s t i c ,
e n t e r t a i n m e n t

s p o r t i n g ,
a n d
t r a n s p o r t
a n d w o r k o n

a n c i l l a r y

Article 53

The place of supply of services and ancillary services
relating to cultural, artistic, sporting, scientific, educational,
entertainment or similar activities, such as fairs and exhi-
bitions, including the supply of services of the organisers of
such activities, shall be the place where those activities are
physically carried out.

Article 54

The place of supply of the following services to non-taxable
persons shall be the place where the services are physically
carried out:

(a) ancillary transport activities such as loading, unloading,

handling and similar activities;

Article 49

The place of supply of the transport of goods, other than
the intra-Community transport of goods, to non-taxable

(b) valuations of and work on movable tangible property.

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S u b s e c t i o n 5

S u p p l y o f r e s t a u r a n t a n d c a t e r i n g s e r v i c e s

In the case of a return trip, the return leg shall be regarded
as a separate transport operation.

Article 55

The place of supply of restaurant and catering services
other than those physically carried out on board ships,
aircraft or
trains during the section of a passenger
transport operation effected within the Community, shall
be the place where the services are physically carried out.

S u b s e c t i o n 6

H i r i n g o f m e a n s o f t r a n s p o r t

Article 56

The place of

1.
short-term hiring of a means of
transport shall be the place where the means of transport
is actually put at the disposal of the customer.

For the purposes of paragraph 1, “short-term” shall
2.
mean the continuous possession or use of the means of
transport throughout a period of not more than thirty days
and, in the case of vessels, not more than ninety days.

S u b s e c t i o n 7

r e s t a u r a n t a n d c a t e r i n g s e r v i c e s
S u p p l y o f
f o r c o n s u m p t i o n o n b o a r d s h i p s , a i r c r a f t o r
t r a i n s

Article 57

The place of supply of restaurant and catering services
1.
which are physically carried out on board ships, aircraft or
trains during the section of a passenger transport operation
effected within the Community, shall be at the point of
departure of the passenger transport operation.

transport

the purposes of paragraph 1,

“section of a
2.
For
the
operation
passenger
Community”
the operation
shall mean the section of
effected, without a stopover outside the Community,
between the point of departure and the point of arrival
of the passenger transport operation.

effected within

“Point of departure of a passenger transport operation”
shall mean the first scheduled point of passenger embar-
kation within the Community, where applicable after a
stopover outside the Community.

“Point of arrival of a passenger transport operation” shall
mean the last scheduled point of disembarkation within the
Community
the
Community, where applicable before a stopover outside
the Community.

passengers who

embarked

of

in

S u b s e c t i o n 8

S u p p l y o f e l e c t r o n i c s e r v i c e s t o n o n - t a x a b l e
p e r s o n s

Article 58

The place of supply of electronically supplied services, in
particular those referred to in Annex II, when supplied to
non-taxable persons who are established in a Member State,
or who have their permanent address or usually reside in a
Member State, by a taxable person who has established his
business outside the Community or has a fixed estab-
lishment
there from which the service is supplied, or
who, in the absence of such a place of business or fixed
establishment, has his permanent address or usually resides
outside the Community, shall be the place where the non-
taxable person is
established, or where he has his
permanent address or usually resides.

Where the supplier of a service and the customer commu-
nicate via electronic mail, that shall not of itself mean that
the service supplied is an electronically supplied service.

S u b s e c t i o n 9

S u p p l y o f
o u t s i d e t h e C o m m u n i t y

s e r v i c e s

t o n o n - t a x a b l e p e r s o n s

Article 59

The place of supply of the following services to a non-
taxable person who is established or has his permanent
address or usually resides outside the Community, shall
be the place where that person is established, has his
permanent address or usually resides:

(a)

transfers
licences, trade marks and similar rights;

and assignments of

copyrights, patents,

(b) advertising services;

(c)

the services of consultants, engineers, consultancy
firms, lawyers, accountants and other similar services,
as well as data processing and the provision of infor-
mation;

(d) obligations to refrain from pursuing or exercising,

in
whole or in part, a business activity or a right referred
to in this Article;

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(e) banking, financial and insurance transactions including
reinsurance, with the exception of the hire of safes;

(f)

the supply of staff;

(g) the hiring out of movable tangible property, with the

exception of all means of transport;

(h) the provision of access to, and of transport or trans-
mission through, natural gas and electricity distribution
systems and the provision of other services directly
linked thereto;

(i)

telecommunications services;

(j)

radio and television broadcasting services;

services, as referred to in point (j) of the first paragraph
of Article 59, supplied to non-taxable persons who are
established in a Member State, or who have
their
permanent address or usually reside in a Member State,
by a taxable person who has established his business
outside the Community or has a fixed establishment
there from which the services are supplied, or who,
in
the absence of such a place of business or fixed estab-
lishment, has his permanent address or usually resides
outside the Community.’;

2.

in Article 98(2), the second subparagraph shall be replaced
by the following:

‘The reduced rates shall not apply to electronically supplied
services.’;

(k) electronically supplied services,

in particular

those

by the following:

referred to in Annex II.

3. the introductory sentence of Article 170 shall be replaced

Where the supplier of a service and the customer commu-
nicate via electronic mail, that shall not of itself mean that
the service supplied is an electronically supplied service.

S u b s e c t i o n 1 0

o f

d o u b l e

t a x a t i o n

o r

n o n -

P r e v e n t i o n
t a x a t i o n

Article 59a

‘All taxable persons who, within the meaning of Article 1
of Directive 86/560/EEC (*), Article 2(1) and Article 3 of
Directive 2008/9/EC (**) and Article 171 of this Directive,
are not established in the Member State in which they
purchase goods and services or import goods subject to
that VAT
VAT shall be entitled to obtain a refund of
the
insofar as
purposes of the following:

the goods and services are used for

In order
distortion of
regard to services
governed by Articles 44, 45, 56 and 59:

to prevent double taxation, non-taxation or
competition, Member States may, with
supply of which is

the place of

if situated within their

(a) consider the place of supply of any or all of those
territory, as being
services,
situated outside the Community if
the effective use
and enjoyment of the services takes place outside the
Community;

(b) consider the place of supply of any or all of those
services,
if situated outside the Community, as being
situated within their territory if the effective use and
enjoyment of
the services takes place within their
territory.

However, this provision shall not apply to the electronically
supplied services where those services are rendered to non-
taxable persons not established within the Community.

Article 59b

Member States shall apply Article 59a(b) to telecommuni-
services and radio and television broadcasting
cations

___________
(*) Thirteenth

Council

Directive

of
86/560/EEC
17 November 1986 on the harmonisation of
the
laws of the Member States relating to turnover taxes
— Arrangements for the refund of value added tax to
taxable persons not established in Community territory
(OJ L 326, 21.11.1986, p. 40).

(**) Council Directive 2008/9/EC of 12 February 2008
laying down detailed rules for the refund of value
added tax, provided for in Directive 2006/112/EC to
taxable persons not established in the Member State of
refund but established in another Member State (OJ
L 44, 20.2.2008, p. 23).’;

4. Article 171 shall be amended as follows:

(a) paragraph 1 shall be replaced by the following:

‘1.
VAT shall be refunded to taxable persons who
are not established in the Member State in which
they purchase goods and services or import goods
to VAT but who are established in another
subject
Member State,
in accordance with the detailed rules
laid down in Directive 2008/9/EC.’;

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(b) paragraph 3 shall be replaced by the following:

‘3.

Directive 86/560/EEC shall not apply to:

the
services referred to in Article 44 are supplied,
services are supplied by a taxable person not established
within the territory of the Member State.’;

if

(a) amounts of VAT which according to the legislation
of the Member State of refund have been incor-
rectly invoiced;

(b) invoiced amounts of VAT in respect of supplies of
goods the supply of which is, or may be, exempt
pursuant to Article 138 or Article 146(1)(b).’;

5. the following Article 171a shall be inserted:

‘Article 171a

Member States may, instead of granting a refund of VAT
pursuant to Directives 86/560/EEC or 2008/9/EC on those
supplies of goods or services to a taxable person in respect
of which the taxable person is liable to pay the tax in
accordance with Articles 194 to 197 or Article 199,
to the procedure
allow deduction of
this tax pursuant
laid down in Article 168. The
existing restrictions
to Article 2(2) and Article 4(2) of Directive
pursuant
86/560/EEC may be retained.

To that end, Member States may exclude the taxable person
who is liable to pay the tax from the refund procedure
pursuant to Directives 86/560/EEC or 2008/9/EC.’;

6.

in Section 1 of Chapter 1 of Title XI, the following Article
192a shall be inserted:

‘Article 192a

For the purposes of this Section, a taxable person who has
a fixed establishment within the territory of the Member
State where the tax is due shall be regarded as a taxable
person who is not established within that Member State
when the following conditions are met:

8.

in Article 214, the following points shall be added:

‘(d) every taxable person who within their

respective
territory receives services for which he is liable to pay
VAT pursuant to Article 196;

(e) every taxable person, established within their respective
territory, who supplies services within the territory of
another Member State for which VAT is payable solely
by the recipient pursuant to Article 196.’;

9. Article 262 shall be replaced by the following:

‘Article 262

Every taxable person identified for VAT purposes shall
submit a recapitulative statement of the following:

(a)

the acquirers identified for VAT purposes to whom he
has supplied goods in accordance with the conditions
specified in Article 138(1) and (2)(c);

(b) the persons identified for VAT purposes to whom he
has supplied goods which were supplied to him by way
of
in
Article 42;

intra-Community

acquisitions

referred

to

(c)

the taxable persons, and the non-taxable legal persons
identified for VAT purposes, to whom he has supplied
services, other than services that are exempted from
VAT in the Member State where the transaction is
taxable, and for which the recipient is liable to pay
the tax pursuant to Article 196.’;

(a) he makes a taxable supply of goods or of services

within the territory of that Member State;

10.

in Article 264, paragraph 1 shall be amended as follows:

(b) an establishment which the supplier has within the
territory of that Member State does not intervene in
that supply.’;

7. Article 196 shall be replaced by the following:

‘Article 196

VAT shall be payable by any taxable person, or non-taxable
legal person identified for VAT purposes, to whom the

(a) points (a) and (b) shall be replaced by the following:

‘(a) the VAT identification number of

the taxable
person in the Member State in which the recapitu-
lative statement must be submitted and under
which he has carried out the supply of goods in
accordance with the conditions specified in Article
138(1) and under which he effected taxable supplies
of services in accordance with the conditions laid
down in Article 44;

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(b) the VAT identification number of

the person
acquiring the goods or receiving the services in a
Member State other than that in which the recapi-
tulative statement must be submitted and under
which the goods or services were supplied to him;’;

(b) point (d) shall be replaced by the following:

such activities, supplied to a non-taxable person shall be the
place where those activities actually take place.

The place of supply of the following services to a non-
2.
taxable person shall be the place where the services are
physically carried out:

‘(d) for each person who acquired goods or received
services, the total value of the supplies of goods
and the total value of
the supplies of services
carried out by the taxable person;’;

(a) ancillary transport activities such as loading, unloading,

handling and similar activities;

(b) valuations of and work on movable tangible property.’.

11. Article 358 shall be amended as follows:

Article 4

(a) point (2) shall be replaced by the following:

From 1 January 2013, Article 56(2) of Directive 2006/112/EC
shall be replaced by the following:

‘(2) “electronic services” and “electronically supplied
services” mean the services referred to in point (k)
of the first paragraph of Article 59;’;

‘2.
The place of hiring, other than short-term hiring, of a
means of transport to a non-taxable person shall be the place
where the customer is established, has his permanent address
or usually resides.

(b) point (4) shall be replaced by the following:

‘(4) “Member State of consumption” means the Member
State in which, pursuant to Article 58, the supply
of the electronic services is deemed to take place;’;

12.

in Annex II, the heading shall be replaced by the following:

LIST OF THE

‘INDICATIVE
ELECTRONICALLY
SUPPLIED SERVICES REFERRED TO IN ARTICLE
58 AND POINT (K) OF THE FIRST PARAGRAPH
OF ARTICLE 59’.

However, the place of hiring a pleasure boat to a non-taxable
person, other than short-term hiring, shall be the place where
the pleasure boat
the
is actually put at
customer, where this service is actually provided by the
supplier from his place of business or a fixed establishment
situated in that place.

the disposal of

For the purposes of paragraphs 1 and 2, “short-term”
3.
shall mean the continuous possession or use of the means of
transport throughout a period of not more than thirty days
and, in the case of vessels, not more than 90 days.’.

Article 5

Article 3

From 1 January 2015, Directive 2006/112/EC is hereby
amended as follows:

From 1 January 2011, Articles 53 and 54 of Directive
2006/112/EC shall be replaced by the following:

‘Article 53

artistic,

sporting,

The place of supply of services in respect of admission to
cultural,
enter-
tainment or similar events, such as fairs and exhibitions,
and of ancillary services related to the admission, supplied
to a taxable person, shall be the place where those events
actually take place.

educational,

scientific,

1.

in Section 3 of Chapter 3 of Title V, Subsection 8 shall be
replaced by the following:

‘ S u b s e c t i o n 8

S u p p l y o f t e l e c o m m u n i c a t i o n s , b r o a d c a s t i n g
n o n - t a x a b l e
s e r v i c e s
a n d
p e r s o n s

e l e c t r o n i c

t o

Article 54

1.
The place of supply of services and ancillary services,
relating to cultural, artistic, sporting, scientific, educational,
entertainment or similar activities, such as fairs and exhi-
bitions, including the supply of services of the organisers of

Article 58

The place of supply of the following services to a non-
taxable person shall be the place where that person is
established, has his permanent address or usually resides:

(a)

telecommunications services;

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(b) radio and television broadcasting services;

schemes

‘Special
supplying
services or electronic services to non-taxable persons.’;

for non-established taxable persons
broadcasting
services,

telecommunications

(c) electronically supplied services,

in particular

those

referred to in Annex II.

7. Article 357 shall be deleted;

Where the supplier of a service and the customer commu-
nicate via electronic mail, that shall not of itself mean that
the service supplied is an electronically supplied service.’;

8 Article 358 shall be replaced by the following:

2.

in Article 59, points (i), (j) and (k) of the first paragraph
and the second paragraph shall be deleted;

‘Article 358

For the purposes of this Chapter, and without prejudice to
other Community provisions, the following definitions shall
apply:

3. Article 59a shall be replaced by the following:

‘Article 59a

In order
distortion of
regard to services
governed by Articles 44, 45, 56, 58 and 59:

to prevent double taxation, non-taxation or
competition, Member States may, with
supply of which is

the place of

if situated within their

(a) consider the place of supply of any or all of those
territory, as being
services,
situated outside the Community if
the effective use
and enjoyment of the services takes place outside the
Community;

1. “telecommunications

“broadcasting
services”
services” mean the services referred to in points (a)
and (b) of the first paragraph of Article 58;

and

2. “electronic services” and “electronically supplied services”
mean the services referred to in point (c) of the first
paragraph of Article 58;

3 “Member State of consumption” means the Member
State in which the supply of the telecommunications,
broadcasting or electronic services is deemed to take
place according to Article 58;

(b) consider the place of supply of any or all of those
services,
if situated outside the Community, as being
situated within their territory if the effective use and
the services takes place within their
enjoyment of
territory.’;

4. “VAT return” means the statement containing the infor-
mation necessary to establish the amount of VAT due in
each Member State.’;

4. Article 59b shall be deleted;

9.

in Chapter 6 of Title XII, the heading of Section 2 shall be
replaced by the following:

5.

in Article 204(1), the third subparagraph shall be replaced
by the following:

‘However, Member States may not apply the option referred
to in the second subparagraph to a taxable person not
established within the Community, within the meaning of
point (1) of Article 358a, who has opted for the special
scheme for telecommunications, broadcasting or electronic
services.’;

6.

in Title XII, the heading of Chapter 6 shall be replaced by
the following:

‘Special scheme for telecommunications, broadcasting or
electronic services supplied by taxable persons not estab-
lished within the Community’;

10.

in Section 2 of Chapter 6 of Title XII, the following Article
shall be inserted:

‘Article 358a

For the purposes of this Section, and without prejudice to
other Community provisions, the following definitions shall
apply:

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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 and who is not
otherwise required to be identified for VAT purposes;

2. “Member State of

identification” means the Member
State which the taxable person not established within
the Community chooses to contact to state when his
activity as a taxable person within the territory of the
Community
in accordance with the
commences
provisions of this Section.’;

11. Articles 359 to 365 shall be replaced by the following:

‘Article 359

Member States shall permit any taxable person not estab-
lished within the Community supplying telecommuni-
to a non-
cations, broadcasting or electronic services
taxable person who is established in a Member State or
has his permanent address or usually resides in a Member
State, to use this special scheme. This scheme applies to all
those services supplied within the Community.

Article 360

The taxable person not established within the Community
shall state to the Member State of identification when he
commences or ceases his activity as a taxable person, or
changes that activity in such a way that he no longer meets
the conditions necessary for use of this special scheme. He
shall communicate that information electronically.

Article 361

1.
The information which the taxable person not estab-
lished within the Community must provide to the Member
State of
identification when he commences a taxable
activity shall contain the following details:

(a) name;

(b) postal address;

The taxable person not established within in the
2.
Community shall notify the Member State of identification
of any changes in the information provided.

Article 362

The Member State of identification shall allocate to the
taxable person not established within the Community an
individual VAT identification number and shall notify him
of that number by electronic means. On the basis of the
information used for that identification, Member States of
consumption may have recourse to their own identification
systems.

Article 363

The Member State of identification shall delete the taxable
person not established within the Community from the
identification register in the following cases:

(a)

if he notifies that Member State that he no longer
supplies telecommunications, broadcasting or electronic
services;

(b) if

it may otherwise be assumed that his

taxable

activities 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.

Article 364

The taxable person not established within the Community
shall submit by electronic means to the Member State of
identification a VAT return for each calendar quarter,
whether or not telecommunications, broadcasting or elec-
tronic services have been supplied. The VAT return shall be
submitted within 20 days following the end of the tax
period covered by the return.

(c) electronic addresses, including websites;

Article 365

(d) national tax number, if any;

(e) a statement that the person is not identified for VAT

purposes within the Community.

The VAT return shall show the identification number and,
for each Member State of consumption in which VAT is
due, the total value, exclusive of VAT, of supplies of tele-
communications, broadcasting
services
carried out during the tax period and 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.’;

and electronic

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12. Article 366(1) shall be replaced by the following:

‘ S e c t i o n 3

‘1.

The VAT return shall be made out in euro.

If

the

Member States which have not adopted the euro may
require the VAT return to be made out in their national
currency.
in other
currencies, the taxable person not established within the
Community shall,
the purposes of completing the
VAT return, use the exchange rate applying on the last
day of the tax period.’;

supplies have been made

for

13. Articles 367 and 368 shall be replaced by the following:

‘Article 367

The taxable person not established within the Community
shall pay the VAT, making reference to the relevant VAT
return, when submitting the VAT return, at
the latest,
however, at
the deadline by which the
return must be submitted.

the expiry of

Payment shall be made to a bank account denominated in
identification.
euro, designated by the Member State of
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 368

The taxable person not established within the Community
making use of this special scheme may not deduct VAT
pursuant to Article 168 of this Directive. Notwithstanding
Article 1(1) of Directive 86/560/EEC, the taxable person in
question shall be refunded in accordance with the said
Directive. Articles 2(2) and (3) and Article 4(2) of
Directive 86/560/EEC shall not apply to refunds relating
to telecommunications, broadcasting or electronic services
covered by this special scheme.’;

14. Article 369(1) shall be replaced by the following:

The

taxable person not

‘1.
established within the
Community shall keep records of the transactions covered
by this special scheme. 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.’;

15.

in Chapter 6 of Title XII, the following Section shall be
inserted:

t e l e c o m m u n i -
s c h e m e
f o r
S p e c i a l
b r o a d c a s t i n g
e l e c t r o n i c
c a t i o n s ,
s e r v i c e s
s u p p l i e d b y t a x a b l e p e r s o n s
e s t a b l i s h e d w i t h i n t h e C o m m u n i t y b u t
n o t
o f
c o n s u m p t i o n

M e m b e r

S t a t e

t h e

o r

i n

Article 369a

For the purposes of this Section, and without prejudice to
other Community provisions, the following definitions shall
apply:

1. “taxable person not established in the Member State of
consumption” means a taxable person who has estab-
lished his business in the territory of the Community or
has a fixed establishment there but has not established
his business and has no fixed establishment within the
territory of the Member State of consumption;

2. “Member State of

identification” means the Member
State in the territory of which the taxable person has
established his business or, if he has not established his
business in the Community, where he has a fixed estab-
lishment.

Where a taxable person has not established his business in
the Community, but has more than one fixed establishment
therein, the Member State of
identification shall be the
Member State with a fixed establishment where that
taxable person indicates that he will make use of
this
special scheme. The taxable person shall be bound by
this decision for the calendar year concerned and the two
calendar years following.

Article 369b

Member States shall permit any taxable person not estab-
lished in the Member State of consumption supplying tele-
communications, broadcasting or electronic services to a
non-taxable person who is
established or has his
permanent address or usually resides in that Member
State,
to use this special scheme. This special scheme
applies to all those services supplied in the Community.

Article 369c

The taxable person not established in the Member State of
consumption shall state to the Member State of identifi-
cation when he commences and ceases his taxable activities
covered by this special scheme, or changes those activities
in such a way that he no longer meets the conditions
necessary for use of this special scheme. He shall commu-
nicate that information electronically.

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Article 369d

A taxable person making use of this special scheme shall,
for the taxable transactions carried out under this scheme,
be identified for VAT purposes in the Member State of
identification only. For that purpose the Member State
shall use the individual VAT identification number already
allocated to the taxable person in respect of his obligations
under the internal system.

On the basis of the information used for that identification,
Member States of consumption may have recourse to their
own identification systems.

Article 369e

from which the services are supplied,

Where the taxable person has one or more fixed estab-
lishments, other than that in the Member State of identifi-
cation,
the VAT
return shall in addition to the information referred to in
the first paragraph include the total value of supplies of
telecommunications, broadcasting or electronic services
covered by this special scheme, for each Member State in
which he has an establishment, together with the individual
VAT identification number or the tax reference number of
this establishment, broken down by Member State of
consumption.

Article 369h

1.

The VAT return shall be made out in euro.

The Member State of identification shall exclude the taxable
of
person
State
in
consumption from this special scheme in any of
the
following cases:

the Member

established

not

(a)

if he notifies that he no longer supplies telecommuni-
cations, broadcasting or electronic services;

(b) if

it may otherwise be assumed that his

taxable
activities covered by this special scheme 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.

Article 369f

The taxable person not established in the Member State of
consumption shall submit by electronic means to the
identification a VAT return for each
Member State of
calendar quarter, whether or not
telecommunications,
broadcasting or electronic services have been supplied.
The VAT return shall be submitted within 20 days
following the end of the tax period covered by the return.

Article 369g

The VAT return shall show the identification number
referred to in Article 369d and, for each Member State
the total value,
of consumption in which VAT is due,
exclusive of VAT, of
telecommunications,
broadcasting or electronic services carried out during the
tax period and the total amount per rate of the corre-
sponding VAT. The applicable rates of VAT and the total
VAT due must also be indicated on the return.

supplies of

the

Member States which have not adopted the euro may
require the VAT return to be made out in their national
in other
currency.
If
currencies,
the taxable person not established in the
Member State of consumption shall, for the purposes of
completing the VAT return, use the exchange rate applying
on the last date of the tax period.

supplies have been made

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 369i

The taxable person not established in the Member State of
consumption shall pay the VAT, making reference to the
relevant VAT return, when submitting the VAT return, at
the latest, however, 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 369j

The taxable person not established in the Member State of
consumption making use of this special scheme may not,
in respect of his taxable activities covered by this scheme,
deduct VAT pursuant
this Directive.
Notwithstanding Article 2(1) and Article 3 of Directive
2008/9/EC,
taxable person in question shall be
refunded in accordance with the said Directive.

to Article 168 of

the

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If the taxable person not established in the Member State of
consumption making use of this special scheme also carries
out in the Member State of consumption activities not
covered by this scheme in respect of which he is obliged
to be registered for VAT purposes, he shall deduct VAT in
respect of his taxable activities which are covered by this
scheme in the VAT return to be submitted pursuant to
Article 250.

Article 369k

1.
The taxable person not established in the Member
State of consumption shall keep records of the transactions
covered by this special scheme. 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
31 December of the year during which the transaction was
carried out.’;

16.

in Annex II, the heading shall be replaced by the following:

services to non-taxable persons and on the question whether
that rule still corresponds to the general policy at that time
concerning the place of supply of services.

Article 7

1. Member States shall bring into force the laws, regulations
and administrative provisions necessary to comply with Articles
1 to 5 of this Directive from the respective dates provided for in
those provisions.

forthwith inform the Commission thereof. When
They shall
they shall contain a
these provisions,
Member States adopt
reference to this Directive or be accompanied by such a
reference on the occasion of
their official publication. The
methods of making such reference shall be laid down by
Member States.

2. Member States shall communicate to the Commission the
text of the main provisions of national law which they adopt in
the field covered by this Directive.

Article 8

This Directive shall enter into force on the day of its publication
in the Official Journal of the European Union.

‘INDICATIVE
ELECTRONICALLY
SUPPLIED SERVICES REFERRED TO IN POINT (C)
OF THE FIRST PARAGRAPH OF ARTICLE 58’.

LIST OF THE

This Directive is addressed to the Member States.

Article 9

Article 6

The Commission shall, by 31 December 2014, submit a report
on the feasibility of applying efficiently the rule laid down in
Article 5 for the supply of telecommunications services, radio
and television broadcasting services and electronically supplied

Done at Brussels, 12 February 2008.

For the Council
The President

A. BAJUK