Section 4 Special scheme for distance sales of goods imported from third territories or third countries (arts. 369I-369x)

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Directive 2006/112/EC - Value Added Tax Directive (VAT)
Title XII Special schemes for non-established taxable persons supplying telecommunications services, broadcasting services or electronic services to non-taxable persons (arts. 280a-369zc)
Chapter 6 Special schemes for taxable persons supplying services to non-taxable persons or making distance sales of goods (arts. 357-369x)
Section 4 Special scheme for distance sales of goods imported from third territories or third countries (arts. 369I-369x)

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Version status: | Document consolidation status: Updated to reflect all known changes

Version date: 1 July 2021 - onwards

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