# Sixth Council Directive of 17 May 1977 on the harmonization of the laws of the Member States relating to turnover taxes โ€” Common system of value added tax: uniform basis of assessment (77/388/EEC) (repealed) EU Directive 1977/388 ยท adopted 17 May 1977 Sixth Council Directive of 17 May 1977 on the harmonization of the laws of the Member States relating to turnover taxes โ€” Common system of value added tax: uniform basis of assessment (77/388/EEC) (repealed) ## Introductory text Sixth Council Directive of 17 May 1977 on the harmonization of the laws of the Member States relating to turnover taxes โ€” Common system of value added tax: uniform basis of assessment (77/388/EEC) (repealed) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . ## Title I: INTRODUCTORY PROVISIONS ## 1 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . ## Title II: SCOPE ## 2 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . ## Title III: TERRITORIAL APPLICATION ## 3 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . ## Title IV: TAXABLE PERSONS ## 4 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . ## Title V: TAXABLE TRANSACTIONS ## 5 Supply of goods . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . ## 6 Supply of services . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . ## 7 Imports . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . ## Title VI: PLACE OF TAXABLE TRANSACTIONS ## 8 Supply of goods . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . ## 9 Supply of services . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . ## Title VII: CHARGEABLE EVENT AND CHARGEABILITY OF TAX ## 10 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . ## Title VIII: TAXABLE AMOUNT ## 11 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . ## Title IX: RATES ## 12 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . ## Title X: EXEMPTIONS ## 13 Exemptions within the territory of the country . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . ## 14 Exemptions on importation . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . ## 15 Exemption of exports from the Community and like transactions and international transport . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . ## 16 Special exemptions linked to international goods traffic . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . ## Title XI: DEDUCTIONS ## 17 Origin and scope of the right to deduct . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . ## 18 Rules governing the exercise of the right to deduct . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . ## 19 Calculation of the deductible proportion . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . ## 20 Adjustments of deductions . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . ## Title XII: PERSONS LIABLE FOR PAYMENT FOR TAX ## 21 Persons liable to pay tax to the authorities . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . ## Title XIII: OBLIGATIONS OF PERSONS LIABLE FOR PAYMENT ## 22 Obligations under the internal system . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . ## 22a Right of access to invoices stored by electronic means in another Member State . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . ## 23 Obligations in respect of imports . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . ## Title XIV: SPECIAL SCHEMES ## 24 Special scheme for small undertakings . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . ## 24a . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . ## 25 Common flat-rate scheme for farmers . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . ## 26 Special scheme for travel agents . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . ## 26a Special arrangements applicable to second-hand goods, works of art, collectors' items and antiques . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . ## 26b Special scheme for investment gold . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . ## 26c Special scheme for non-established taxable persons supplying electronic services to non-taxable persons . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . ## TlTLE XV ## 27 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . ## Title XVI: TRANSITIONAL PROVISIONS ## 28 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . ## Title XVIa: TRANSITIONAL ARRANGEMENTS FOR THE TAXATION OF TRADE BETWEEN MEMBER STATES ## 28a Scope . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . ## 28b Place of transactions . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . ## 28c Exemptions . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . ## 28d Chargeable event and chargeability of tax . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . ## 28e Taxable amount and rate applicable . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . ## 28f Right of deduction . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . ## 28g Persons liable for payment of the tax . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . ## 28h Obligations of persons liable for payment . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . ## 28i Special scheme for small undertakings . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . ## 28j Common flat-rate scheme for farmers . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . ## 28k Miscellaneous provisions . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . ## 28l Period of application . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . ## 28m Rate of conversion . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . ## 28n Transitional measures . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . ## Title XVIb: TRANSITIONAL PROVISIONS APPLICABLE IN THE FIELD OF SECOND-HAND GOODS, WORKS OF ART, COLLECTORS' ITEMS AND ANTIQUES ## 28o . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . ## Title XVIc: Transitional measures applicable in the context of the accession to the European Union of Austria, Finland and Sweden on 1 January 1995 and of the Czech Republic, Estonia, Cyprus, Latvia, Lithuania, Hungary, Malta, Poland, Slovenia and Slovakia on 1 May 2004 ## 28p . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . ## Title XVII: VALUE ADDED TAX COMMITTEE ## 29 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . ## 29a Implementing measures . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . ## Title XVIII: MISCELLANEOUS ## 30 International agreements . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . ## 31 Unit of account . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . ## 32 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . ## 33 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . ## 33a . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . ## Title XIX: FINAL PROVISIONS ## 34 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . ## 35 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . ## 36 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . ## 37 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . ## 38 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . ## Annex A: LIST OF AGRICULTURAL PRODUCTION ACTIVITIES ## I CROP PRODUCTION . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . ## II STOCK FARMING TOGETHER WITH CULTIVATION . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . ### Division III: FORESTRY ## IV FISHERIES . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . ## V . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . ## Annex B LIST OF AGRICULTURAL SERVICES . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . ## Annex C: COMMON METHOD OF CALCULATION ## I For the purposes of calculating the value added for all agricultural, forestry and fisheries undertakings, the following shall be taken into account exclusive of value added tax: . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . ## II . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . ## III . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . ## IV AGRICULTURAL PRODUCTS AND GAME . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . ## V WOOD IN THE ROUGH . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . ## Annex D LIST OF THE ACTIVITIES REFERRED TO IN THE THIRD PARAGRAPH OF ARTICLE 4 (5) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . ## Annex E TRANSACTIONS REFERRED TO IN ARTICLE 28 (3) (A) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . ## Annex F TRANSACTIONS REFERRED TO IN ARTICLE 28 (3) (B) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . ## Annex G RIGHT OF OPTION . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . ## Annex H LIST OF SUPPLIES OF GOODS AND SERVICES WHICH MAY BE SUBJECT TO REDUCED RATES OF VAT . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . ## Annex I WORKS OF ART, COLLECTORS' ITEMS AND ANTIQUES . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . ## Annex J . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . ## Annex K: List of supplies of services referred to in Article 28(6) ## 1 Small services of repairing: . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . ## 2 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . ## 3 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . ## 4 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . ## 5 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . --- Source: https://www.legislation.gov.uk/eudr/1977/388 (the official version) Page: https://openlegislation.uk/eu-directive-1977-388 Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.