1.The arrangements provided for in this Section shall not apply to the following transactions:
(a)
transactions carried out on an occasional basis, as referred to in Article 12;
(b)
supplies of new means of transport carried out in accordance with the conditions specified in Article 138(1) and (2)(a);
(c)
supplies of goods or services carried out by a taxable person who is not established in the Member State in which the VAT is due.
2.Member States may exclude transactions other than those referred to in paragraph 1 from the arrangements provided for in this Section.