What changed, Council Directive 2006/112/EC of 28 November 2006 on the common system of value added tax

− ## Subsection 8 / Supply of electronic services to non-taxable persons
− 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 busin…
− (h) the provision of access to a natural gas system situated within the territory of the Community or to any network connected to such a system, to the electricity system or to heating or cooling networks, or the transmission or distribution through these systems or networks, and the provision of ot…
− (i) telecommunications services;
− (j) radio and television broadcasting services;
− (k) electronically supplied services, in particular those referred to in Annex II.
− In order to prevent double taxation, non-taxation or distortion of competition, Member States may, with regard to services the place of supply of which is governed by Articles 44, 45, 56 and 59:
− 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 telecommunications services and radio and television broadcasting 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 usua…
− However, Member States may not apply the option referred to in the second subparagraph to a non-established taxable person, within the meaning of point (1) of Article 358, who has opted for the special scheme for electronically supplied services.
− (a) the total annual value, exclusive of VAT, of their supplies of goods and services does not exceed by more than EUR 35 000, or the equivalent in national currency, the amount of the annual turnover which is used as a reference for application of the exemption for small enterprises provided for in…
− 2. Member States which, at 17 May 1977, exempted taxable persons whose annual turnover was less than the equivalent in national currency of 5 000 European units of account at the conversion rate on that date, may raise that ceiling up to EUR 5 000.
− (2) Spain: ECU 10 000;
− (3) Portugal: ECU 10 000;
− (4) Austria: ECU 35 000;
− (5) Finland: ECU 10 000;
− (6) Sweden: ECU 10 000;
− (7) Czech Republic: EUR 35 000;
− (8) Estonia: EUR 16 000;
− (9) Cyprus: EUR 15 600;
− (10) Latvia: EUR 17 200;
− (11) Lithuania: EUR 29 000;
− (12) Hungary: EUR 35 000;
− (14) Poland: EUR 10 000;
− (15) Slovenia: EUR 25 000;
− (16) Slovakia: EUR 35 000;
− (17) Bulgaria: EUR 25 600;
− (18) Romania: EUR 35 000;
− (19) Croatia: EUR 35 000.
+ ## Subsection 8 / Supply of telecommunications, broadcasting and electronic services to non-taxable persons
+ 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;
+ (b) radio and television broadcasting services;
+ (c) electronically supplied services, in particular those referred to in Annex II.
+ (h) the provision of access to a natural gas system situated within the territory of the Community or to any network connected to such a system, to the electricity system or to heating or cooling networks, or the transmission or distribution through these systems or networks, and the provision of ot…
+ In order to prevent double taxation, non-taxation or distortion of competition, Member States may, with regard to services the place of supply of which is governed by Articles 44, 45, 56, 58 and 59:
+ 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.
+ (a) the total annual value, exclusive of VAT, of their supplies of goods and services does not exceed by more than EUR 35 000 , or the equivalent in national currency, the amount of the annual turnover which is used as a reference for application of the exemption for small enterprises provided for i…
+ 2. Member States which, at 17 May 1977, exempted taxable persons whose annual turnover was less than the equivalent in national currency of 5 000 European units of account at the conversion rate on that date, may raise that ceiling up to EUR 5 000 .
+ (2) Spain: ECU 10 000 ;
+ (3) Portugal: ECU 10 000 ;
+ (4) Austria: ECU 35 000 ;
+ (5) Finland: ECU 10 000 ;
+ (6) Sweden: ECU 10 000 ;
+ (7) Czech Republic: EUR 35 000 ;
+ (8) Estonia: EUR 16 000 ;
+ (9) Cyprus: EUR 15 600 ;
+ (10) Latvia: EUR 17 200 ;
+ (11) Lithuania: EUR 29 000 ;
+ (12) Hungary: EUR 35 000 ;
+ (14) Poland: EUR 10 000 ;
+ (15) Slovenia: EUR 25 000 ;
+ (16) Slovakia: EUR 35 000 ;
+ (17) Bulgaria: EUR 25 600 ;
+ (18) Romania: EUR 35 000 ;
+ (19) Croatia: EUR 35 000 .
+ For the purposes of this Chapter, and without prejudice to other Community provisions, the following definitions shall apply:
+ 1. ‘telecommunications services’ and ‘broadcasting services’ mean the services referred to in points (a) and (b) of the first paragraph of Article 58;
+ 2. ‘electronic services’ and ‘electronically supplied services’ mean the services referred to in point (c) of the first paragraph of Article 58;