{
  "url": "https://openlegislation.uk/eu-directive-2004-66/annex/division-V/division-1",
  "json_url": "https://openlegislation.uk/eu-directive-2004-66/annex/division-V/division-1.json",
  "legislation": "eudr/2004/66",
  "legislation_title": "Council Directive 2004/66/EC of 26 April 2004 adapting Directives 1999/45/EC, 2002/83/EC, 2003/37/EC and 2003/59/EC of the European Parliament and of the Council and Council Directives 77/388/EEC, 91/414/EEC, 96/26/EC, 2003/48/EC and 2003/49/EC, in the fields of free movement of goods, freedom to provide services, agriculture, transport policy and taxation, by reason of the accession of the Czech Republic, Estonia, Cyprus, Latvia, Lithuania, Hungary, Malta, Poland, Slovenia and Slovakia",
  "legislation_url": "https://openlegislation.uk/eu-directive-2004-66",
  "path": "annex/division/V/division/1",
  "kind": "division",
  "number": "1",
  "heading": "Sixth Council Directive 77/388/EEC of 17 May 1977 on the harmonisation of the laws of the Member States relating to turnover taxes — Common system of value added tax: uniform basis of assessment.",
  "text": "(a) Article 24 bis is replaced by the following:\n‘Article 24a In implementing Article 24(2) to (6), the following Member States may grant an exemption from value added tax to taxable persons whose annual turnover is less than the equivalent in national currency at the conversion rate on the date of their accession:\nin the Czech Republic: EUR 35 000;\nin Estonia: EUR 16 000;\nin Cyprus: EUR 15 600;\nin Latvia: EUR 17 200;\nin Lithuania: EUR 29 000;\nin Hungary: EUR 35 000;\nin Malta: EUR 37 000 when the economic activity consists principally in the supply of goods, EUR 24 300 when the economic activity consists principally in the supply of services with a low value added (high inputs), and EUR 14 600 in other cases, namely service providers with a high value added (low inputs);\nin Poland: EUR 10 000;\nin Slovenia: EUR 25 000;\nin Slovakia: EUR 35 000.’\n(b) Article 28m is replaced by the following:\n‘Rate of conversion\nArticle 28m To determine the equivalents in their national currencies of amounts expressed in ecus in this Title Member States shall use the rate of exchange applicable on 16 December 1991.* However, the Czech Republic, Estonia, Cyprus, Latvia, Lithuania, Hungary, Malta, Poland, Slovenia and Slovakia shall use the rate of exchange applicable on the date of their accession.’.\n(c) Article 17(3)(b), in the version set out in Article 28f(1), is replaced by the following:\n(b) ‘transactions which are exempt pursuant to Article 14(1)(g) and (i), 15, 16(1) (B), (C), (D) or (E) or (2) or 28c (A) and (C).’.",
  "extent": "E+W+S+N.I.",
  "status": null,
  "version": "current",
  "annotations": [
    {
      "type": "footnote",
      "label": "f1",
      "text": "The Sixth VAT Directive contains two versions of Article 17(3)(b). Article 28f(1) of that Directive contains the provision which is currently applicable. This particular situation was not properly accounted for in Protocol No. 3 to the Act of Accession which in error amended the version of Article 17(3)(b) which is not currently applicable. The version currently applicable has therefore also to be amended."
    }
  ],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/eudr/2004/66/annex/division/V/division/1",
    "retrieved_at": "2026-11-01T15:22:48.284817+00:00"
  },
  "licence": "Open Government Licence v3.0",
  "licence_url": "https://www.nationalarchives.gov.uk/doc/open-government-licence/version/3/",
  "attribution": "Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives."
}