Member State of consumption definition

Member State of consumption means the Member State where the dispatch or transport of the goods to the customer ends.

Member State of consumption means the Member State in which, pursuant to Article 58, the supply of the electronic services is deemed to take place;;

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 or, in the case of intra-Community distance sales of goods, the Member State where the dispatch or transport of the goods to the customer ends.’

Examples of Member State of consumption in a sentence

• As is currently the case with electronic services, a non-EU business or an intermediary such as a platform/postal operator/express carrier will be able to account for taxes due through the MOSS established by a Member State of its choosing62 who will then transfer the taxes due to the Member State of consumption.

• For the services provided in the United Kingdom before the withdrawal date, the United Kingdom must still be considered a Member State of consumption.

• However, a Member State of consumption may still impose an obligation to issue an invoice for VAT purposes for this supply (Article 221 of the VAT Directive).

• This is positive compared to the status quo and options 2 and 3, however option 4 would require a business to potentially have to apply 28 different sets of rules depending on the Member State of consumption.

• The Member State of consumption will check the correctness of the rates declared in the IOSS VAT return.

More Definitions of Member State of consumption

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.;

Member State of consumption means the Member State in which the supply of the telecommunications, broadcasting or electronic services is deemed to take place according to Article 58;

Member State of consumption means one of the following:

Member State of consumption means the Member State in which the supply of the electronic services is deemed to take place in accordance with Article 9(2)(f).] (Article 1 of Council Directive 2002/38/EC, Finnish and English language versions, my emphasis)

Member State of consumption means the Member State in which electronic services in the sense of Article 9(2)(f) of the sixth VAT Directive are supplied.] (Section 133 e of arvonlisäverolaki = [the Value Added Tax Act], 1501/1993, my emphasis)

Member State of consumption means the Member State where the dispatch or

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