{
  "url": "https://openlegislation.uk/eu-directive-2006-112/article-187",
  "json_url": "https://openlegislation.uk/eu-directive-2006-112/article-187.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": "article/187",
  "kind": "article",
  "number": "187",
  "heading": null,
  "text": "1. In the case of capital goods, adjustment shall be spread over five years including that in which the goods were acquired or manufactured.\nMember States may, however, base the adjustment on a period of five full years starting from the time at which the goods are first used.\nIn the case of immovable property acquired as capital goods, the adjustment period may be extended up to 20 years.\n2. The annual adjustment shall be made only in respect of one-fifth of the VAT charged on the capital goods, or, if the adjustment period has been extended, in respect of the corresponding fraction thereof.\nThe adjustment referred to in the first subparagraph shall be made on the basis of the variations in the deduction entitlement in subsequent years in relation to that for the year in which the goods were acquired, manufactured or, where applicable, used for the first time.",
  "extent": "E+W+S+N.I.",
  "status": null,
  "version": "current",
  "annotations": [],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/eudr/2006/112/article/187",
    "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."
}