Council Implementing Regulation (EU) 2017/2459 of 5 December 2017 amending Implementing Re…
as it stood on 2017-12-05, permalink: /eu-eurlex/32017r2459/2017-12-05--9bbe96f6d6489e3273fb81213b845344db2aad42b1af2e3e5ec797792014e7b4
Article 1
Article 24b of Implementing Regulation (EU) No 282/2011 is replaced by the following:
‘Article 24b
For the application of Article 58 of Directive 2006/112/EC, where telecommunications, broadcasting or electronically supplied services are supplied to a non-taxable person:
| (a) | through his fixed land line, it shall be presumed that the customer is established, has his permanent address or usually resides at the place of installation of the fixed land line; |
|---|
| (b) | through mobile networks, it shall be presumed that the place where the customer is established, has his permanent address or usually resides is the country identified by the mobile country code of the SIM card used when receiving those services; |
|---|
| (c) | for which the use of a decoder or similar device or a viewing card is needed and a fixed land line is not used, it shall be presumed that the customer is established, has his permanent address or usually resides at the place where that decoder or similar device is located, or if that place is not known, at the place to which the viewing card is sent with a view to being used there; |
|---|
| (d) | under circumstances other than those referred to in Article 24a and in points (a), (b) and (c) of this Article, it shall be presumed that the customer is established, has his permanent address or usually resides at the place identified as such by the supplier on the basis of two items of non-contradictory evidence as listed in Article 24f of this Regulation. |
|---|
Without prejudice to point (d) of the first paragraph, for supplies of services falling under that point, where the total value of such supplies, exclusive of VAT, provided by a taxable person from his business establishment or a fixed establishment located in a Member State, does not exceed EUR 100 000, or the equivalent in national currency, in the current and the preceding calendar year, the presumption shall be that the customer is established, has his permanent address or usually resides at the place identified as such by the supplier on the basis of one item of evidence provided by a person involved in the supply of the services other than the supplier or the customer, as listed in points (a) to (e) of Article 24f.
Where, during a calendar year, the threshold provided in the second paragraph has been exceeded, that paragraph shall not apply as of that time and until such time as the conditions provided in that paragraph are fulfilled again.
The corresponding value in national currency of the amount shall be calculated by applying the exchange rate published by the European Central Bank on the date of adoption of Council Implementing Regulation (EU) 2017/2459(*1).
Article 2
This Regulation shall enter into force on the twentieth day following that of its publication in the Official Journal of the European Union.
It shall apply from 1 January 2019.
Provenance and validity dates, identifier, hash
| as of | 2017-12-05 → this publisher state was selected |
| publisher state | publisher version 2017-12-05 → latest held publisher-asserted |
| type | REG_IMPL Council Implementing Regulation (EU) 2017/2459 of 5 December 2017 amending Implementing Regulation (EU) No 282/2011 laying down implementing measures for Directive 2006/112/EC on the common system of value added tax |
| language | en |
| published | 2017-12-05 |
| lex_id | eu-eurlex:32017r2459:2017-12-05--9bbe96f6d6489e3273fb81213b845344db2aad42b1af2e3e5ec797792014e7b4 |
| record sha256 | 582ddd838671c4253e35bb5a5b18639d24f271cd9fa6c7fd98cc97032ed8dbb1 |
New here? What am I looking at?
This is an official consolidated text: the original act with later amendments merged by EUR-Lex for the date shown above.
The consolidation date is not an entry-into-force or application date. It identifies a publisher wording state. The authentic legal acts remain those published in the Official Journal; Lex preserves the consolidated wording, source and hashes as a reading and comparison aid.
Each displayed provision carries its own hash so you can verify that Lex served the indexed text unchanged, here is how.
| tier | A, publisher-supplied consolidated wording-state dates |
| history begins | publisher |
| index built | 2026-08-15T09:01:06Z · corpus e9c4df0981c855855a1a28218cf086ddeb5bb691 |
| stamp signature | valid (ECDSA-P256) |