Directive

Article 369l [Special scheme - Distance sales of goods imported from outside Community - taxable person not established within the Community - intermediary - Member State of identification - Member State of consumption]

Article 369m [Distance sales of goods imported from outside Community - persons who can use special scheme]

Article 369n [Distance sales of goods imported from outside Community - time of supply is chargeable event]

Article 369o [Distance sales of goods imported from outside Community - taxable person must state Member State of identification]

Article 369p [Distance sales of goods imported from outside Community - information to be provided by taxable person not using an intermediary]

Article 369q [Distance sales of goods imported from outside Community - Member State of identification must issue VAT number to person using scheme]

Article 369r [Distance sales of goods imported from outside Community - Member State of identification may deleted VAT number of person not using scheme]

Article 369s [Distance sales of goods imported from outside Community - person using scheme must file VAT return]

Article 369t [Distance sales of goods imported from outside Community - VAT return details]

Article 369u [Distance sales of goods imported from outside Community - VAT return must be in euro]

Article 369v [Distance sales of goods imported from outside Community - person using scheme must pay VAT, in euro, by the deadline]

Article 369w [Distance sales of goods imported from outside Community - no input VAT deduction]

Article 369x [Distance sales of goods imported from outside Community - records]