{
  "url": "https://openlegislation.uk/eu-directive-2006-112/annex-XI/part-B",
  "json_url": "https://openlegislation.uk/eu-directive-2006-112/annex-XI/part-B.json",
  "legislation": "eudr/2006/112",
  "legislation_title": "Council Directive 2006/112/EC of 28 November 2006 on the common system of value added tax",
  "legislation_url": "https://openlegislation.uk/eu-directive-2006-112",
  "path": "annex/XI/part/B",
  "kind": "part",
  "number": "B",
  "heading": "Time limits for transposition into national law",
  "text": "Directive\nDeadline for transposition\nDirective 67/227/EEC\n1 January 1970\nDirective 77/388/EEC\n1 January 1978\nDirective 78/583/EEc\n1 January 1979\nDirective 80/368/EEC\n1 January 1979\nDirective 84/386/EEC\n1 July 1985\nDirective 89/465/EEC\n1 January 1990\n1 January 1991\n1 January 1992\n1 January 1993\n1 January 1994 for Portugal\nDirective 91/680/EEC\n1 January 1993\nDirective 92/77/EEC\n31 December 1992\nDirective 92/111/EEC\n1 January 1993\n1 January 1994\n1 October 1993 for Germany\nDirective 94/4/EC\n1 April 1994\nDirective 94/5/EC\n1 January 1995\nDirective 94/76/EC\n1 January 1995\nDirective 95/7/EC\n1 January 1996\n1 January 1997 for Germany and Luxembourg\nDirective 96/42/EC\n1 January 1995\nDirective 96/95/EC\n1 January 1997\nDirective 98/80/EC\n1 January 2000\nDirective 1999/49/EC\n1 January 1999\nDirective 1999/59/EC\n1 January 2000\nDirective 1999/85/CE\n—\nDirective 2000/17/EC\n—\nDirective 2000/65/EC\n31 December 2001\nDirective 2001/4/EC\n1 January 2001\nDirective 2001/115/EC\n1 January 2004\nDirective 2002/38/EC\n1 July 2003\nDirective 2002/93/EC\n—\nDirective 2003/92/EC\n1 January 2005\nDirective 2004/7/EC\n30 January 2004\nDirective 2004/15/EC\n—\nDirective 2004/66/EC\n1 May 2004\nDirective 2005/92/EC\n1 January 2006\nDirective 2006/18/EC\n—\nDirective 2006/58/EC\n1 July 2006\nDirective 2006/69/EC\n1 January 2008\nDirective 2006/98/EC\n1 January 2007",
  "extent": "E+W+S+N.I.",
  "status": null,
  "version": "current",
  "annotations": [
    {
      "type": "X",
      "label": "X1",
      "text": "Inserted by Corrigendum to Council Directive 2006/112/EC of 28 November 2006 on the common system of value added tax (Official Journal of the European Union L 347, 11 December 2006)."
    }
  ],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/eudr/2006/112/annex/XI/part/B",
    "retrieved_at": "2026-11-01T15:22:31.059470+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."
}