Dutch Legislation/Turnover Tax Act 1968 (VAT)/Chapter V — Special provisions/Section 7 — Special provisions for entrepreneurs who provide services to non-entrepreneurs, or sell goods at a distance, or supply certain goods domestically/§ 3 — Special scheme for intra-Community distance sales of goods, for supplies of goods within a Member State by electronic interfaces facilitating those supplies, and for services supplied by taxable persons established within the Union but not in the Member State of consumption (Union scheme)/Article 28sh

Article 28sh

in force

Special provisions · Special provisions for entrepreneurs who provide services to non-entrepreneurs, or sell goods at a distance, or supply certain goods domestically · § Special scheme for intra-Community distance sales of goods, for supplies of goods within a Member State by electronic interfaces facilitating those supplies, and for services supplied by taxable persons established within the Union but not in the Member State of consumption (Union scheme)

Turnover Tax Act 1968 (VAT) · Chapter V · Section 7 · § 3 · In force since 2021-07-01

Source

The entrepreneur who makes use of the Union scheme shall not apply any deduction as referred to in Article 168 of the VAT Directive 2006 for the input tax paid in relation to his taxable activities subject to the Union scheme. By way of derogation from Article 2(1), Article 3 and Article 8(1)(e) of 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 EU 2008, L 44), this entrepreneur shall be granted a refund in accordance with that Directive.

If the taxable person making use of the Union scheme is required to be identified in a Member State for activities not covered by the Union scheme, they shall deduct the input tax paid in that Member State in relation to their taxable activities covered by the Union scheme in the return to be submitted in accordance with Article 250 of Directive 2006/112/EC.

De ondernemer die van de Unieregeling gebruikmaakt, past met betrekking tot zijn aan de Unieregeling onderworpen belastbare activiteiten, geen aftrek toe als bedoeld in artikel 168 van BTW-richtlijn 2006 voor de betaalde voorbelasting. In afwijking van artikel 2, eerste lid, artikel 3 en artikel 8, eerste lid, onderdeel e, van Richtlijn 2008/9/EG van de Raad van 12 februari 2008 tot vaststelling van nadere voorschriften voor de in Richtlijn 2006/112/EG vastgestelde teruggaaf van de belasting over de toegevoegde waarde aan belastingplichtigen die niet in de lidstaat van teruggaaf maar in een andere lidstaat gevestigd zijn (PbEU 2008, L 44) wordt deze ondernemer teruggaaf verleend overeenkomstig die richtlijn.

Indien de ondernemer die van de Unieregeling gebruikmaakt, in een lidstaat moet worden geïdentificeerd voor activiteiten die niet onder de Unieregeling vallen, brengt hij de in die lidstaat betaalde voorbelasting die verband houdt met zijn aan de Unieregeling onderworpen belastbare activiteiten, in aftrek op de overeenkomstig artikel 250 van BTW-richtlijn 2006 in te dienen aangifte.