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Council Directive 2006/112/EC of 28 November 2006 on the common system of value added tax

EU Directive 2006/112 · Adopted 28 November 2006 · Extends to United Kingdom

Original text. legislation.gov.uk does not revise this item, so later amendments are not shown here. Changes made to it are listed under each provision when known.

Council Directive 2006/112/EC

of 28 November 2006

on the common system of value added tax

THE COUNCIL OF THE EUROPEAN UNION,

Having regard to the Treaty establishing the European Community, and in particular Article 93 thereof,

Having regard to the proposal from the Commission,

Having regard to the Opinion of the European Parliament,

Having regard to the Opinion of the European Economic and Social Committee,

Whereas:

(1)

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 assessmentf1 has been significantly amended on several occasions. Now that new amendments are being made to the said Directive, it is desirable, for reasons of clarity and rationalisation that the Directive should be recast.

(2)

The recast text should incorporate all those provisions of Council Directive 67/227/EEC of 11 April 1967 on the harmonisation of legislation of Member States concerning turnover taxesf2 which are still applicable. That Directive should therefore be repealed.

(3)

To ensure that the provisions are presented in a clear and rational manner, consistent with the principle of better regulation, it is appropriate to recast the structure and the wording of the Directive although this will not, in principle, bring about material changes in the existing legislation. A small number of substantive amendments are however inherent to the recasting exercise and should nevertheless be made. Where such changes are made, these are listed exhaustively in the provisions governing transposition and entry into force.

(4)

The attainment of the objective of establishing an internal market presupposes the application in Member States of legislation on turnover taxes that does not distort conditions of competition or hinder the free movement of goods and services. It is therefore necessary to achieve such harmonisation of legislation on turnover taxes by means of a system of value added tax (VAT), such as will eliminate, as far as possible, factors which may distort conditions of competition, whether at national or Community level.

(5)

A VAT system achieves the highest degree of simplicity and of neutrality when the tax is levied in as general a manner as possible and when its scope covers all stages of production and distribution, as well as the supply of services. It is therefore in the interests of the internal market and of Member States to adopt a common system which also applies to the retail trade.

(6)

It is necessary to proceed by stages, since the harmonisation of turnover taxes leads in Member States to alterations in tax structure and appreciable consequences in the budgetary, economic and social fields.

(7)

The common system of VAT should, even if rates and exemptions are not fully harmonised, result in neutrality in competition, such that within the territory of each Member State similar goods and services bear the same tax burden, whatever the length of the production and distribution chain.

(8)

Pursuant to Council Decision 2000/597/EC, Euratom, of 29 September 2000 on the system of the European Communities' own resourcesf3, the budget of the European Communities is to be financed, without prejudice to other revenue, wholly from the Communities' own resources. Those resources are to include those accruing from VAT and obtained through the application of a uniform rate of tax to bases of assessment determined in a uniform manner and in accordance with Community rules.

(9)

It is vital to provide for a transitional period to allow national laws in specified fields to be gradually adapted.

(10)

During this transitional period, intra-Community transactions carried out by taxable persons other than exempt taxable persons should be taxed in the Member State of destination, in accordance with the rates and conditions set by that Member State.

(11)

It is also appropriate that, during that transitional period, intra-Community acquisitions of a certain value, made by exempt persons or by non-taxable legal persons, certain intra-Community distance selling and the supply of new means of transport to individuals or to exempt or non-taxable bodies should also be taxed in the Member State of destination, in accordance with the rates and conditions set by that Member State, in so far as such transactions would, in the absence of special provisions, be likely to cause significant distortion of competition between Member States.

(12)

For reasons connected with their geographic, economic and social situation, certain territories should be excluded from the scope of this Directive.

(13)

In order to enhance the non-discriminatory nature of the tax, the term taxable person should be defined in such a way that the Member States may use it to cover persons who occasionally carry out certain transactions.

(14)

The term taxable transaction may lead to difficulties, in particular as regards transactions treated as taxable transactions. Those concepts should therefore be clarified.

(15)

With a view to facilitating intra-Community trade in work on movable tangible property, it is appropriate to establish the tax arrangements applicable to such transactions when they are carried out for a customer who is identified for VAT purposes in a Member State other than that in which the transaction is physically carried out.

(16)

A transport operation within the territory of a Member State should be treated as the intra-Community transport of goods where it is directly linked to a transport operation carried out between Member States, in order to simplify not only the principles and arrangements for taxing those domestic transport services but also the rules applicable to ancillary services and to services supplied by intermediaries who take part in the supply of the various services.

(17)

Determination of the place where taxable transactions are carried out may engender conflicts concerning jurisdiction as between Member States, in particular as regards the supply of goods for assembly or the supply of services. Although the place where a supply of services is carried out should in principle be fixed as the place where the supplier has established his place of business, it should be defined as being in the Member State of the customer, in particular in the case of certain services supplied between taxable persons where the cost of the services is included in the price of the goods.

(18)

It is necessary to clarify the definition of the place of taxation of certain transactions carried out on board ships, aircraft or trains in the course of passenger transport within the Community.

(19)

Electricity and gas are treated as goods for VAT purposes. It is, however, particularly difficult to determine the place of supply. In order to avoid double taxation or non taxation and to attain a genuine internal market free of barriers linked to the VAT regime, the place of supply of gas through the natural gas distribution system, or of electricity, before the goods reach the final stage of consumption, should therefore be the place where the customer has established his business. The supply of electricity and gas at the final stage, that is to say, from traders and distributors to the final consumer, should be taxed at the place where the customer actually uses and consumes the goods.

(20)

In the case of the hiring out of movable tangible property, application of the general rule that supplies of services are taxed in the Member State in which the supplier is established may lead to substantial distortion of competition if the lessor and the lessee are established in different Member States and the rates of taxation in those States differ. It is therefore necessary to establish that the place of supply of a service is the place where the customer has established his business or has a fixed establishment for which the service has been supplied or, in the absence thereof, the place where he has his permanent address or usually resides.

(21)

However, as regards the hiring out of means of transport, it is appropriate, for reasons of control, to apply strictly the general rule, and thus to regard the place where the supplier has established his business as the place of supply.

(22)

All telecommunications services consumed within the Community should be taxed to prevent distortion of competition in that field. To that end, telecommunications services supplied to taxable persons established in the Community or to customers established in third countries should, in principle, be taxed at the place where the customer for the services is established. In order to ensure uniform taxation of telecommunications services which are supplied by taxable persons established in third territories or third countries to non-taxable persons established in the Community and which are effectively used and enjoyed in the Community, Member States should, however, provide for the place of supply to be within the Community.

(23)

Also to prevent distortions of competition, radio and television broadcasting services and electronically supplied services provided from third territories or third countries to persons established in the Community, or from the Community to customers established in third territories or third countries, should be taxed at the place of establishment of the customer.

(24)

The concepts of chargeable event and of the chargeability of VAT should be harmonised if the introduction of the common system of VAT and of any subsequent amendments thereto are to take effect at the same time in all Member States.

(25)

The taxable amount should be harmonised so that the application of VAT to taxable transactions leads to comparable results in all the Member States.

(26)

To prevent loss of tax revenues through the use of connected parties to derive tax benefits, it should, in specific limited circumstances, be possible for Member States to intervene as regards the taxable amount of supplies of goods or services and intra-Community acquisitions of goods.

(27)

In order to combat tax evasion or avoidance, it should be possible for Member States to include within the taxable amount of a transaction which involves the working of investment gold provided by a customer, the value of that investment gold where, by virtue of being worked, the gold loses its status of investment gold. When they apply these measures, Member States should be allowed a certain degree of discretion.

(28)

If distortions are to be avoided, the abolition of fiscal controls at frontiers entails, not only a uniform basis of assessment, but also sufficient alignment as between Member States of a number of rates and rate levels.

(29)

The standard rate of VAT in force in the various Member States, combined with the mechanism of the transitional system, ensures that this system functions to an acceptable degree. To prevent divergences in the standard rates of VAT applied by the Member States from leading to structural imbalances in the Community and distortions of competition in some sectors of activity, a minimum standard rate of 15 % should be fixed, subject to review.

(30)

In order to preserve neutrality of VAT, the rates applied by Member States should be such as to enable, as a general rule, deduction of the VAT applied at the preceding stage.

(31)

During the transitional period, certain derogations concerning the number and the level of rates should be possible.

(32)

To achieve a better understanding of the impact of reduced rates, it is necessary for the Commission to prepare an assessment report on the impact of reduced rates applied to locally supplied services, notably in terms of job creation, economic growth and the proper functioning of the internal market.

(33)

In order to tackle the problem of unemployment, those Member States wishing to do so should be allowed to experiment with the operation and impact, in terms of job creation, of a reduction in the VAT rate applied to labour-intensive services. That reduction is also likely to reduce the incentive for the businesses concerned to join or remain in the black economy.

(34)

However, such a reduction in the VAT rate is not without risk for the smooth functioning of the internal market and for tax neutrality. Provision should therefore be made for an authorisation procedure to be introduced for a period that is fixed but sufficiently long, so that it is possible to assess the impact of the reduced rates applied to locally supplied services. In order to make sure that such a measure remains verifiable and limited, its scope should be closely defined.

(35)

A common list of exemptions should be drawn up so that the Communities' own resources may be collected in a uniform manner in all the Member States.

(36)

For the benefit both of the persons liable for payment of VAT and the competent administrative authorities, the methods of applying VAT to certain supplies and intra-Community acquisitions of products subject to excise duty should be aligned with the procedures and obligations concerning the duty to declare in the case of shipment of such products to another Member State laid down in Council Directive 92/12/EEC of 25 February 1992 on the general arrangements for products subject to excise duty and on the holding, movement and monitoring of such productsf4.

(37)

The supply of gas through the natural gas distribution system, and of electricity is taxed at the place of the customer. In order to avoid double taxation, the importation of such products should therefore be exempted from VAT.

(38)

In respect of taxable operations in the domestic market linked to intra-Community trade in goods carried out during the transitional period by taxable persons not established within the territory of the Member State in which the intra-Community acquisition of goods takes place, including chain transactions, it is necessary to provide for simplification measures ensuring equal treatment in all the Member States. To that end, the provisions concerning the taxation system and the person liable for payment of the VAT due in respect of such operations should be harmonised. It is however, necessary to exclude in principle from such arrangements goods that are intended to be supplied at the retail stage.

(39)

The rules governing deductions should be harmonised to the extent that they affect the actual amounts collected. The deductible proportion should be calculated in a similar manner in all the Member States.

(40)

The scheme which allows the adjustment of deductions for capital goods over the lifetime of the asset, according to its actual use, should also be applicable to certain services with the nature of capital goods.

(41)

It is appropriate to specify the persons liable for payment of VAT, particularly in the case of services supplied by a person who is not established in the Member State in which the VAT is due.

(42)

Member States should be able, in specific cases, to designate the recipient of supplies of goods or services as the person liable for payment of VAT. This should assist Member States in simplifying the rules and countering tax evasion and avoidance in identified sectors and on certain types of transactions.

(43)

Member States should be entirely free to designate the person liable for payment of the VAT on importation.

(44)

Member States should be able to provide that someone other than the person liable for payment of VAT is to be held jointly and severally liable for its payment.

(45)

The obligations of taxable persons should be harmonised as far as possible so as to ensure the necessary safeguards for the collection of VAT in a uniform manner in all the Member States.

(46)

The use of electronic invoicing should allow tax authorities to carry out their monitoring activities. It is therefore appropriate, in order to ensure the internal market functions properly, to draw up a list, harmonised at Community level, of the particulars that must appear on invoices and to establish a number of common arrangements governing the use of electronic invoicing and the electronic storage of invoices, as well as for self-billing and the outsourcing of invoicing operations.

(47)

Subject to conditions which they lay down, Member States should allow certain statements and returns to be made by electronic means, and may require that electronic means be used.

(48)

The necessary pursuit of a reduction in the administrative and statistical formalities to be completed by businesses, particularly small and medium-sized enterprises, should be reconciled with the implementation of effective control measures and the need, on both economic and tax grounds, to maintain the quality of Community statistical instruments.

(49)

Member States should be allowed to continue to apply their special schemes for small enterprises, in accordance with common provisions, and with a view to closer harmonisation.

(50)

Member States should remain free to apply a special scheme involving flat rate rebates of input VAT to farmers not covered by the normal scheme. The basic principles of that special scheme should be established and a common method adopted, for the purposes of collecting own resources, for calculating the value added by such farmers.

(51)

It is appropriate to adopt a Community taxation system to be applied to second-hand goods, works of art, antiques and collectors' items, with a view to preventing double taxation and the distortion of competition as between taxable persons.

(52)

The application of the normal VAT rules to gold constitutes a major obstacle to its use for financial investment purposes and therefore justifies the application of a special tax scheme, with a view also to enhancing the international competitiveness of the Community gold market.

(53)

The supply of gold for investment purposes is inherently similar to other financial investments which are exempt from VAT. Consequently, exemption appears to be the most appropriate tax treatment for supplies of investment gold.

(54)

The definition of investment gold should cover gold coins the value of which primarily reflects the price of the gold contained. For reasons of transparency and legal certainty, a yearly list of coins covered by the investment gold scheme should be drawn up, providing security for the operators trading in such coins. That list should be without prejudice to the exemption of coins which are not included in the list but which meet the criteria laid down in this Directive.

(55)

In order to prevent tax evasion while at the same time alleviating the financing burden for the supply of gold of a degree of purity above a certain level, it is justifiable to allow Member States to designate the customer as the person liable for payment of VAT.

(56)

In order to facilitate compliance with fiscal obligations by operators providing electronically supplied services, who are neither established nor required to be identified for VAT purposes within the Community, a special scheme should be established. Under that scheme it should be possible for any operator supplying such services by electronic means to non-taxable persons within the Community, if he is not otherwise identified for VAT purposes within the Community, to opt for identification in a single Member State.

(57)

It is desirable for the provisions concerning radio and television broadcasting and certain electronically supplied services to be put into place on a temporary basis only and to be reviewed in the light of experience within a short period of time.

(58)

It is necessary to promote the uniform application of the provisions of this Directive and to that end an advisory committee on value added taxshould be set up to enable the Member States and the Commission to cooperate closely.

(59)

Member States should be able, within certain limits and subject to certain conditions, to introduce, or to continue to apply, special measures derogating from this Directive in order to simplify the levying of tax or to prevent certain forms of tax evasion or avoidance.

(60)

In order to ensure that a Member State which has submitted a request for derogation is not left in doubt as to what action the Commission plans to take in response, time-limits should be laid down within which the Commission must present to the Council either a proposal for authorisation or a communication setting out its objections.

(61)

It is essential to ensure uniform application of the VAT system. Implementing measures are appropriate to realise that aim.

(62)

Those measures should, in particular, address the problem of double taxation of cross-border transactions which can occur as the result of divergences between Member States in the application of the rules governing the place where taxable transactions are carried out.

(63)

Although the scope of the implementing measures would be limited, those measures would have a budgetary impact which for one or more Member States could be significant. Accordingly, the Council is justified in reserving to itself the right to exercise implementing powers.

(64)

In view of their limited scope, the implementing measures should be adopted by the Council acting unanimously on a proposal from the Commission.

(65)

Since, for those reasons, the objectives of this Directive cannot be sufficiently achieved by the Member States and can therefore be better achieved by at Community level, the Community may adopt measures, in accordance with the principle of subsidiarity as set out in Article 5 of the Treaty. In accordance with the principle of proportionality, as set out in that Article, this Directive does not go beyond what is necessary in order to achieve those objectives.

(66)

The obligation to transpose this Directive into national law should be confined to those provisions which represent a substantive change as compared with the earlier Directives. The obligation to transpose into national law the provisions which are unchanged arises under the earlier Directives.

(67)

This Directive should be without prejudice to the obligations of the Member States in relation to the time-limits for transposition into national law of the Directives listed in Annex XI, Part B,

HAS ADOPTED THIS DIRECTIVE:

Annotations to the whole text

Footnotes

f1

OJ L 145, 13.6.1977, p. 1 . Directive as last amended by Directive 2006/98/EC ( OJ L 363, 20.12.2006, p. 129 ).

f2

OJ 71, 14.4.1967, p. 1301 . Directive as last amended by Directive 77/388/EEC.

f3

OJ L 253, 7.10.2000, p. 42.

f4

OJ L 76, 23.3.1992, p. 1. Directive as last amended by Directive 2004/106/EC (OJ L 359, 4.12.2004, p. 30).

Contents

  1. Title I: SUBJECT MATTER AND SCOPE
  2. 1Article 1
  3. 2Article 2
  4. 3Article 3
  5. 4Article 4
  6. Title II: TERRITORIAL SCOPE
  7. 5Article 5
  8. 6Article 6
  9. 7Article 7
  10. 8Article 8
  11. Title III: TAXABLE PERSONS
  12. 9Article 9
  13. 10Article 10
  14. 11Article 11
  15. 12Article 12
  16. 13Article 13
  17. Title IV: TAXABLE TRANSACTIONS
  18. Chapter 1: supply of goods
  19. 14Article 14
  20. 15Article 15
  21. 16Article 16
  22. 17Article 17
  23. 17aArticle 17a
  24. 18Article 18
  25. 19Article 19
  26. Chapter 2: Intra-Community acquisition of goods
  27. 20Article 20
  28. 21Article 21
  29. 22Article 22
  30. 23Article 23
  31. Chapter 3: Supply of services
  32. 24Article 24
  33. 25Article 25
  34. 26Article 26
  35. 27Article 27
  36. 28Article 28
  37. 29Article 29
  38. Chapter 4: Importation of goods
  39. 30Article 30
  40. Chapter 5: Provisions common to Chapters 1 and 3
  41. 30aArticle 30a
  42. 30bArticle 30b
  43. Title V: PLACE OF TAXABLE TRANSACTIONS
  44. Chapter 1: Place of supply of goods
  45. Supply of goods without transport
  46. 31Article 31
  47. Supply of goods with transport
  48. 32Article 32
  49. 33Article 33
  50. 34Article 34
  51. 35Article 35
  52. 36Article 36
  53. 36aArticle 36a
  54. Supply of goods on board ships, aircraft or trains
  55. 37Article 37
  56. Supplies of gas through a natural gas system, of electricity and of heat or cooling energy through heating and cooling networks
  57. 38Article 38
  58. 39Article 39
  59. Chapter 2: Place of an intra-Community acquisition of goods
  60. 40Article 40
  61. 41Article 41
  62. 42Article 42
  63. Chapter 3: Place of supply of services
  64. Definitions
  65. 43Article 43
  66. General rules
  67. 44Article 44
  68. 45Article 45
  69. Particular provisions
  70. Supply of services by intermediaries
  71. 46Article 46
  72. Supply of services connected with immovable property
  73. 47Article 47
  74. Supply of transport
  75. 48Article 48
  76. 49Article 49
  77. 50Article 50
  78. 51Article 51
  79. 52Article 52
  80. Supply of cultural, artistic, sporting, scientific, educational, entertainment and similar services, ancillary transport services and valuations of and work on movable property
  81. 53Article 53
  82. 54Article 54
  83. Supply of restaurant and catering services
  84. 55Article 55
  85. Hiring of means of transport
  86. 56Article 56
  87. Supply of restaurant and catering services for consumption on board ships, aircraft or trains
  88. 57Article 57
  89. Supply of telecommunications, broadcasting and electronic services to non-taxable persons
  90. 58Article 58
  91. Supply of services to non-taxable persons outside the Community
  92. 59Article 59
  93. Prevention of double taxation or non-taxation
  94. 59aArticle 59a
  95. 59bArticle 59b Repealed
  96. Chapter 4: Place of importation of goods
  97. 60Article 60
  98. 61Article 61
  99. Title VI: CHARGEABLE EVENT AND CHARGEABILITY OF VAT
  100. Chapter 1: General provisions
  101. 62Article 62
  102. Chapter 2: Supply of goods or services
  103. 63Article 63
  104. 64Article 64
  105. 65Article 65
  106. 66Article 66
  107. 67Article 67
  108. Chapter 3: Intra-Community acquisition of goods
  109. 68Article 68
  110. 69Article 69
  111. Chapter 4: Importation of goods
  112. 70Article 70
  113. 71Article 71
  114. Title VII: TAXABLE AMOUNT
  115. Chapter 1: Definition
  116. 72Article 72
  117. Chapter 2: Supply of goods or services
  118. 73Article 73
  119. 73aArticle 73a
  120. 74Article 74
  121. 75Article 75
  122. 76Article 76
  123. 77Article 77
  124. 78Article 78
  125. 79Article 79
  126. 80Article 80
  127. 81Article 81
  128. 82Article 82
  129. Chapter 3: Intra-Community acquisition of goods
  130. 83Article 83
  131. 84Article 84
  132. Chapter 4: Importation of goods
  133. 85Article 85
  134. 86Article 86
  135. 87Article 87
  136. 88Article 88
  137. 89Article 89
  138. Chapter 5: Miscellaneous provisions
  139. 90Article 90
  140. 91Article 91
  141. 92Article 92
  142. Title VIII: RATES
  143. Chapter 1: Application of rates
  144. 93Article 93
  145. 94Article 94
  146. 95Article 95
  147. Chapter 2: Structure and level of rates
  148. Standard rate
  149. 96Article 96
  150. 97Article 97
  151. Reduced rates
  152. 98Article 98
  153. 99Article 99
  154. 100Article 100
  155. 101Article 101
  156. Particular provisions
  157. 102Article 102
  158. 103Article 103
  159. 104Article 104
  160. 104aArticle 104a
  161. 105Article 105
  162. Chapter 3: Temporary provisions for particular labour-intensive services Repealed
  163. 106Article 106 Repealed
  164. 107Article 107 Repealed
  165. 108Article 108 Repealed
  166. Chapter 4: Special provisions applying until the adoption of definitive arrangements
  167. 109Article 109
  168. 110Article 110
  169. 111Article 111
  170. 112Article 112
  171. 113Article 113
  172. 114Article 114
  173. 115Article 115
  174. 116Article 116 Repealed
  175. 117Article 117
  176. 118Article 118
  177. 119Article 119
  178. 120Article 120
  179. 121Article 121
  180. 122Article 122
  181. Chapter 5: Temporary provisions
  182. 123Article 123
  183. 124Article 124 Repealed
  184. 125Article 125
  185. 126Article 126 Repealed
  186. 127Article 127 Repealed
  187. 128Article 128
  188. 129Article 129
  189. 129aArticle 129a
  190. 130Article 130 Repealed
  191. Title IX: EXEMPTIONS
  192. Chapter 1: General provisions
  193. 131Article 131
  194. Chapter 2: Exemptions for certain activities in the public interest
  195. 132Article 132
  196. 133Article 133
  197. 134Article 134
  198. Chapter 3: Exemptions for other activities
  199. 135Article 135
  200. 136Article 136
  201. 137Article 137
  202. Chapter 4: Exemptions for intra-community transactions
  203. Exemptions related to the supply of goods
  204. 138Article 138
  205. 139Article 139
  206. Exemptions for intra-Community acquisitions of goods
  207. 140Article 140
  208. 141Article 141
  209. Exemptions for certain transport services
  210. 142Article 142
  211. Chapter 5: Exemptions on importation
  212. 143Article 143
  213. 144Article 144
  214. 145Article 145
  215. Chapter 6: Exemptions on exportation
  216. 146Article 146
  217. 147Article 147
  218. Chapter 7: Exemptions related to international transport
  219. 148Article 148
  220. 149Article 149
  221. 150Article 150
  222. Chapter 8: Exemptions relating to certain Transactions treated as exports
  223. 151Article 151
  224. 152Article 152
  225. Chapter 9: Exemptions for the supply of services by intermediaries
  226. 153Article 153
  227. Chapter 10: Exemptions for transactions relating to international trade
  228. Customs warehouses, warehouses other than customs warehouses and similar arrangements
  229. 154Article 154
  230. 155Article 155
  231. 156Article 156
  232. 157Article 157
  233. 158Article 158
  234. 159Article 159
  235. 160Article 160
  236. 161Article 161
  237. 162Article 162
  238. 163Article 163
  239. Transactions exempted with a view to export and in the framework of trade between the Member States
  240. 164Article 164
  241. 165Article 165
  242. Provisions common to Sections 1 and 2
  243. 166Article 166
  244. Title X: DEDUCTIONS
  245. Chapter 1: Origin and scope of right of deduction
  246. 167Article 167
  247. 167aArticle 167a
  248. 168Article 168
  249. 168aArticle 168a
  250. 169Article 169
  251. 170Article 170
  252. 171Article 171
  253. 171aArticle 171a
  254. 172Article 172
  255. Chapter 2: Proportional deduction
  256. 173Article 173
  257. 174Article 174
  258. 175Article 175
  259. Chapter 3: Restrictions on the right of deduction
  260. 176Article 176
  261. 177Article 177
  262. Chapter 4: Rules governing exercise of the right of deduction
  263. 178Article 178
  264. 179Article 179
  265. 180Article 180
  266. 181Article 181
  267. 182Article 182
  268. 183Article 183
  269. Chapter 5: Adjustment of deductions
  270. 184Article 184
  271. 185Article 185
  272. 186Article 186
  273. 187Article 187
  274. 188Article 188
  275. 189Article 189
  276. 190Article 190
  277. 191Article 191
  278. 192Article 192
  279. Title XI: OBLIGATIONS OF TAXABLE PERSONS AND CERTAIN NON-TAXABLE PERSONS
  280. Chapter 1: Obligation to pay
  281. Persons liable for payment of VAT to the tax authorities
  282. 192aArticle 192a
  283. 193Article 193
  284. 194Article 194
  285. 195Article 195
  286. 196Article 196
  287. 197Article 197
  288. 198Article 198
  289. 199Article 199
  290. 199aArticle 199a
  291. 199bArticle 199b
  292. 199cArticle 199c
  293. 200Article 200
  294. 201Article 201
  295. 202Article 202
  296. 203Article 203
  297. 204Article 204
  298. 205Article 205
  299. Payment arrangements
  300. 206Article 206
  301. 207Article 207
  302. 208Article 208
  303. 209Article 209
  304. 210Article 210
  305. 211Article 211
  306. 212Article 212
  307. Chapter 2: Identification
  308. 213Article 213
  309. 214Article 214
  310. 215Article 215
  311. 216Article 216
  312. Chapter 3: Invoicing
  313. Definition
  314. 217Article 217
  315. Concept of invoice
  316. 218Article 218
  317. 219Article 219
  318. Issue of invoices
  319. 219aArticle 219a
  320. 220Article 220
  321. 220aArticle 220a
  322. 221Article 221
  323. 222Article 222
  324. 223Article 223
  325. 224Article 224
  326. 225Article 225
  327. Content of invoices
  328. 226Article 226
  329. 226aArticle 226a
  330. 226bArticle 226b
  331. 227Article 227
  332. 228Article 228 Repealed
  333. 229Article 229
  334. 230Article 230
  335. 231Article 231 Repealed
  336. Paper invoices and electronic invoices
  337. 232Article 232
  338. 233Article 233
  339. 234Article 234 Repealed
  340. 235Article 235
  341. 236Article 236
  342. 237Article 237
  343. Simplification measures
  344. 238Article 238
  345. 239Article 239
  346. 240Article 240
  347. Chapter 4: Accounting
  348. Definition
  349. 241Article 241
  350. General obligations
  351. 242Article 242
  352. 243Article 243
  353. Specific obligations relating to the storage of all invoices
  354. 244Article 244
  355. 245Article 245
  356. 246Article 246 Repealed
  357. 247Article 247
  358. 248Article 248
  359. Right of access to invoices stored by electronic means in another Member State
  360. 248aArticle 248a
  361. 249Article 249
  362. Chapter 5: Returns
  363. 250Article 250
  364. 251Article 251
  365. 252Article 252
  366. 253Article 253
  367. 254Article 254
  368. 255Article 255
  369. 256Article 256
  370. 257Article 257
  371. 258Article 258
  372. 259Article 259
  373. 260Article 260
  374. 261Article 261
  375. Chapter 6: Recapitulative statements
  376. 262Article 262
  377. 263Article 263
  378. 264Article 264
  379. 265Article 265
  380. 266Article 266
  381. 267Article 267
  382. 268Article 268
  383. 269Article 269
  384. 270Article 270
  385. 271Article 271
  386. Chapter 7: Miscellaneous provisions
  387. 272Article 272
  388. 273Article 273
  389. Chapter 8: Obligations relating to certain importations and exportations
  390. Importation
  391. 274Article 274
  392. 275Article 275
  393. 276Article 276
  394. 277Article 277
  395. Exportation
  396. 278Article 278
  397. 279Article 279
  398. 280Article 280
  399. Title XII: SPECIAL SCHEMES
  400. Chapter 1: Special scheme for small enterprises
  401. Simplified procedures for charging and collection
  402. 281Article 281
  403. Exemptions or graduated relief
  404. 282Article 282
  405. 283Article 283
  406. 284Article 284
  407. 285Article 285
  408. 286Article 286
  409. 287Article 287
  410. 288Article 288
  411. 289Article 289
  412. 290Article 290
  413. 291Article 291
  414. 292Article 292
  415. Reporting and review
  416. 293Article 293
  417. 294Article 294
  418. Chapter 2: Common flat-rate scheme for farmers
  419. 295Article 295
  420. 296Article 296
  421. 297Article 297
  422. 298Article 298
  423. 299Article 299
  424. 300Article 300
  425. 301Article 301
  426. 302Article 302
  427. 303Article 303
  428. 304Article 304
  429. 305Article 305
  430. Chapter 3: Special scheme for travel agents
  431. 306Article 306
  432. 307Article 307
  433. 308Article 308
  434. 309Article 309
  435. 310Article 310
  436. Chapter 4: Special arrangements for second-hand goods, works of art, collectors' items and antiques
  437. Definitions
  438. 311Article 311
  439. Special arrangements for taxable dealers
  440. Margin scheme
  441. 312Article 312
  442. 313Article 313
  443. 314Article 314
  444. 315Article 315
  445. 316Article 316
  446. 317Article 317
  447. 318Article 318
  448. 319Article 319
  449. 320Article 320
  450. 321Article 321
  451. 322Article 322
  452. 323Article 323
  453. 324Article 324
  454. 325Article 325
  455. Transitional arrangements for second-hand means of transport
  456. 326Article 326
  457. 327Article 327
  458. 328Article 328
  459. 329Article 329
  460. 330Article 330
  461. 331Article 331
  462. 332Article 332
  463. Special arrangements for sales by public auction
  464. 333Article 333
  465. 334Article 334
  466. 335Article 335
  467. 336Article 336
  468. 337Article 337
  469. 338Article 338
  470. 339Article 339
  471. 340Article 340
  472. 341Article 341
  473. Measures to prevent distortion of competition and tax evasion
  474. 342Article 342
  475. 343Article 343
  476. Chapter 5: Special scheme for investment gold
  477. General provisions
  478. 344Article 344
  479. 345Article 345
  480. Exemption from VAT
  481. 346Article 346
  482. 347Article 347
  483. Taxation option
  484. 348Article 348
  485. 349Article 349
  486. 350Article 350
  487. 351Article 351
  488. Transactions on a regulated gold bullion market
  489. 352Article 352
  490. 353Article 353
  491. Special rights and obligations for traders in investment gold
  492. 354Article 354
  493. 355Article 355
  494. 356Article 356
  495. Chapter 6: Special schemes for non-established taxable persons supplying telecommunications services, broadcasting services or electronic services to non-taxable persons
  496. General provisions
  497. 357Article 357 Repealed
  498. 358Article 358
  499. Special scheme for telecommunications, broadcasting or electronic services supplied by taxable persons not established within the Community
  500. 358aArticle 358a
  501. 359Article 359
  502. 360Article 360
  503. 361Article 361
  504. 362Article 362
  505. 363Article 363
  506. 364Article 364
  507. 365Article 365
  508. 366Article 366
  509. 367Article 367
  510. 368Article 368
  511. 369Article 369
  512. Special scheme for telecommunications, broadcasting or electronic services supplied by taxable persons established within the Community but not in the Member State of consumption
  513. 369aArticle 369a
  514. 369bArticle 369b
  515. 369cArticle 369c
  516. 369dArticle 369d
  517. 369eArticle 369e
  518. 369fArticle 369f
  519. 369gArticle 369g
  520. 369hArticle 369h
  521. 369iArticle 369i
  522. 369jArticle 369j
  523. 369kArticle 369k
  524. Title XIII: DEROGATIONS
  525. Chapter 1: Derogations applying until the adoption of definitive arrangements
  526. Derogations for States which were members of the Community on 1 January 1978
  527. 370Article 370
  528. 371Article 371
  529. 372Article 372
  530. 373Article 373
  531. 374Article 374
  532. Derogations for States which acceded to the Community after 1 January 1978
  533. 375Article 375
  534. 376Article 376
  535. 377Article 377
  536. 378Article 378
  537. 379Article 379
  538. 380Article 380
  539. 381Article 381
  540. 382Article 382
  541. 383Article 383
  542. 384Article 384
  543. 385Article 385
  544. 386Article 386
  545. 387Article 387
  546. 388Article 388
  547. 389Article 389
  548. 390Article 390
  549. 390aArticle 390a
  550. 390bArticle 390b
  551. 390cArticle 390c
  552. Provisions common to Sections 1 and 2
  553. 391Article 391
  554. 392Article 392
  555. 393Article 393
  556. Chapter 2: Derogations subject to authorisation
  557. Simplification measures and measures to prevent tax evasion or avoidance
  558. 394Article 394
  559. 395Article 395
  560. International agreements
  561. 396Article 396
  562. Title XIV: MISCELLANEOUS
  563. Chapter 1: Implementing measures
  564. 397Article 397
  565. Chapter 2: VAT Committee
  566. 398Article 398
  567. Chapter 3: Conversion rates
  568. 399Article 399
  569. 400Article 400
  570. Chapter 4: Other taxes, duties and charges
  571. 401Article 401
  572. Title XV: FINAL PROVISIONS
  573. Chapter 1: Transitional arrangements for the taxation of trade between Member States
  574. 402Article 402
  575. 403Article 403 Repealed
  576. 404Article 404 Repealed
  577. Chapter 2: Transitional measures applicable in the context of accession to the European Union
  578. 405Article 405
  579. 406Article 406
  580. 407Article 407
  581. 408Article 408
  582. 409Article 409
  583. 410Article 410
  584. Chapter 2a: Transitional measures for the application of new legislation
  585. 410aArticle 410a
  586. 410bArticle 410b
  587. Chapter 3: Transposition and entry into force
  588. 411Article 411
  589. 412Article 412
  590. 413Article 413
  591. 414Article 414
  592. Annex ILIST OF THE ACTIVITIES REFERRED TO IN THE THIRD SUBPARAGRAPH OF ARTICLE 13(1)
  593. Annex IIINDICATIVE LIST OF THE ELECTRONICALLY SUPPLIED SERVICES REFERRED TO IN POINT (C) OF THE FIRST PARAGRAPH OF ARTICLE 58
  594. Annex IIILIST OF SUPPLIES OF GOODS AND SERVICES TO WHICH THE REDUCED RATES REFERRED TO IN ARTICLE 98 MAY BE APPLIED
  595. Annex IVLIST OF THE SERVICES REFERRED TO IN ARTICLE 106 Repealed
  596. Annex VCATEGORIES OF GOODS COVERED BY WAREHOUSING ARRANGEMENTS OTHER THAN CUSTOMS WAREHOUSING AS PROVIDED FOR UNDER ARTICLE 160(2)
  597. Annex VILIST OF SUPPLIES OF GOODS AND SERVICES AS REFERRED TO IN POINT (D) OF ARTICLE 199(1)
  598. Annex VIILIST OF THE AGRICULTURAL PRODUCTION ACTIVITIES REFERRED TO IN POINT (4) OF ARTICLE 295(1)
  599. Annex VIIIINDICATIVE LIST OF THE AGRICULTURAL SERVICES REFERRED TO IN POINT (5) OF ARTICLE 295(1)
  600. Annex IX: WORKS OF ART, COLLECTORS' ITEMS AND ANTIQUES, AS REFERRED TO IN POINTS (2), (3) AND (4) OF ARTICLE 311(1)
  601. AWorks of art
  602. BCollectors' items
  603. CAntiques
  604. Annex X: LIST OF TRANSACTIONS COVERED BY THE DEROGATIONS REFERRED TO IN ARTICLES 370 AND 371 AND ARTICLES 375 TO 390c
  605. ATransactions which Member States may continue to tax
  606. BTransactions which Member States may continue to exempt
  607. Annex XI
  608. Part A: Repealed Directives with their successive amendments
  609. (1)Directive 67/227/EEC (OJ 71, 14.4.1967, p. 1301)
  610. (2)Directive 77/388/EEC (OJ L 145, 13.6.1977, p. 1)
  611. BTime limits for transposition into national law
  612. Annex XIICORRELATION TABLE