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Special Scheme For Non-eu Traders For Electronically Supplied Goods And Services

The Special Scheme, laid out in EU Directive2002/38/EC, provides non-EU businesses with an optional, simplified way of registering and accounting electronically for EU VAT. The special scheme enables the non-EU supplier to choose one EU country in which to register and pay VAT, regardless of the member state in which the private consumer resides.

The following questions have been addressed in this article:

What is “place of supply”?
Who may use the Special Scheme?
What option is available to non-EU traders under the Special Scheme?

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IBLS Editorial Board
Staff Attorney

Date Added:9/21/2006
Last Modified:9/26/2006