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Chapter 6 · Special schemes for taxable persons supplying services to non-taxable persons or making distance sales of goods or certain domestic supplies of goods › Section 2 · Special scheme for services supplied by taxable persons not established within the Community › Article 358a

For the purposes of this Section, and without prejudice to other Community provisions, the following definitions shall apply:

‘Taxable person not established within the Community’ means a taxable person who has not established his business in the territory of the Community and who has no fixed establishment there;

‘Member State of identification’ means the Member State which the taxable person not established within the Community chooses to contact to state when his activity as a taxable person within the territory of the Community commences in accordance with the provisions of this Section;

‘Member State of consumption’ means the Member State in which the supply of services is deemed to take place according to Chapter 3 of Title V.

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