{
  "url": "https://openlegislation.uk/eu-regulation-2005-1777",
  "json_url": "https://openlegislation.uk/eu-regulation-2005-1777.json",
  "id": "eur/2005/1777",
  "title": "Council Regulation (EC) No 1777/2005 of 17 October 2005 laying down implementing measures for Directive 77/388/EEC on the common system of value added tax (repealed)",
  "short_title": "Regulation (EC) No 1777/2005 laying down implementing measures for Directive 77/388/EEC on the common system…",
  "long_title": "Council Regulation (EC) No 1777/2005 of 17 October 2005 laying down implementing measures for Directive 77/388/EEC on the common system of value added tax (repealed)",
  "citation": "EU Regulation No 1777/2005",
  "type": "eur",
  "year": "2005",
  "number": "1777",
  "version": "current",
  "date": "2005-10-17",
  "revised": false,
  "valid_from": null,
  "extent": "E+W+S+N.I.",
  "unapplied_effects": 0,
  "provisions": [
    {
      "path": "introduction",
      "kind": "introduction",
      "number": null,
      "heading": "Introductory text",
      "url": "https://openlegislation.uk/eu-regulation-2005-1777/introduction",
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": null
    },
    {
      "path": "chapter/I",
      "kind": "chapter",
      "number": "I",
      "heading": "SUBJECT MATTER",
      "url": null,
      "extent": "E+W+S+N.I.",
      "status": "repealed",
      "parent": null
    },
    {
      "path": "article/1",
      "kind": "article",
      "number": "1",
      "heading": null,
      "url": "https://openlegislation.uk/eu-regulation-2005-1777/article-1",
      "extent": "E+W+S+N.I.",
      "status": "repealed",
      "parent": "chapter/I"
    },
    {
      "path": "chapter/II",
      "kind": "chapter",
      "number": "II",
      "heading": "TAXABLE PERSONS AND TAXABLE TRANSACTIONS",
      "url": null,
      "extent": "E+W+S+N.I.",
      "status": "repealed",
      "parent": null
    },
    {
      "path": "chapter/II/section/1",
      "kind": "section",
      "number": "1",
      "heading": "(Article 4 of Directive 77/388/EEC)",
      "url": null,
      "extent": "E+W+S+N.I.",
      "status": "repealed",
      "parent": "chapter/II"
    },
    {
      "path": "article/2",
      "kind": "article",
      "number": "2",
      "heading": null,
      "url": "https://openlegislation.uk/eu-regulation-2005-1777/article-2",
      "extent": "E+W+S+N.I.",
      "status": "repealed",
      "parent": "chapter/II/section/1"
    },
    {
      "path": "chapter/II/section/2",
      "kind": "section",
      "number": "2",
      "heading": "(Article 6 of Directive 77/388/EEC)",
      "url": null,
      "extent": "E+W+S+N.I.",
      "status": "repealed",
      "parent": "chapter/II"
    },
    {
      "path": "article/3",
      "kind": "article",
      "number": "3",
      "heading": null,
      "url": "https://openlegislation.uk/eu-regulation-2005-1777/article-3",
      "extent": "E+W+S+N.I.",
      "status": "repealed",
      "parent": "chapter/II/section/2"
    },
    {
      "path": "chapter/III",
      "kind": "chapter",
      "number": "III",
      "heading": "PLACE OF TAXABLE TRANSACTIONS",
      "url": null,
      "extent": "E+W+S+N.I.",
      "status": "repealed",
      "parent": null
    },
    {
      "path": "chapter/III/section/1",
      "kind": "section",
      "number": "1",
      "heading": "(Article 9(1) of Directive 77/388/EEC)",
      "url": null,
      "extent": "E+W+S+N.I.",
      "status": "repealed",
      "parent": "chapter/III"
    },
    {
      "path": "article/4",
      "kind": "article",
      "number": "4",
      "heading": null,
      "url": "https://openlegislation.uk/eu-regulation-2005-1777/article-4",
      "extent": "E+W+S+N.I.",
      "status": "repealed",
      "parent": "chapter/III/section/1"
    },
    {
      "path": "chapter/III/section/2",
      "kind": "section",
      "number": "2",
      "heading": "(Article 9(2) of Directive 77/388/EEC)",
      "url": null,
      "extent": "E+W+S+N.I.",
      "status": "repealed",
      "parent": "chapter/III"
    },
    {
      "path": "article/5",
      "kind": "article",
      "number": "5",
      "heading": null,
      "url": "https://openlegislation.uk/eu-regulation-2005-1777/article-5",
      "extent": "E+W+S+N.I.",
      "status": "repealed",
      "parent": "chapter/III/section/2"
    },
    {
      "path": "article/6",
      "kind": "article",
      "number": "6",
      "heading": null,
      "url": "https://openlegislation.uk/eu-regulation-2005-1777/article-6",
      "extent": "E+W+S+N.I.",
      "status": "repealed",
      "parent": "chapter/III/section/2"
    },
    {
      "path": "article/7",
      "kind": "article",
      "number": "7",
      "heading": null,
      "url": "https://openlegislation.uk/eu-regulation-2005-1777/article-7",
      "extent": "E+W+S+N.I.",
      "status": "repealed",
      "parent": "chapter/III/section/2"
    },
    {
      "path": "article/8",
      "kind": "article",
      "number": "8",
      "heading": null,
      "url": "https://openlegislation.uk/eu-regulation-2005-1777/article-8",
      "extent": "E+W+S+N.I.",
      "status": "repealed",
      "parent": "chapter/III/section/2"
    },
    {
      "path": "article/9",
      "kind": "article",
      "number": "9",
      "heading": null,
      "url": "https://openlegislation.uk/eu-regulation-2005-1777/article-9",
      "extent": "E+W+S+N.I.",
      "status": "repealed",
      "parent": "chapter/III/section/2"
    },
    {
      "path": "article/10",
      "kind": "article",
      "number": "10",
      "heading": null,
      "url": "https://openlegislation.uk/eu-regulation-2005-1777/article-10",
      "extent": "E+W+S+N.I.",
      "status": "repealed",
      "parent": "chapter/III/section/2"
    },
    {
      "path": "article/11",
      "kind": "article",
      "number": "11",
      "heading": null,
      "url": "https://openlegislation.uk/eu-regulation-2005-1777/article-11",
      "extent": "E+W+S+N.I.",
      "status": "repealed",
      "parent": "chapter/III/section/2"
    },
    {
      "path": "article/12",
      "kind": "article",
      "number": "12",
      "heading": null,
      "url": "https://openlegislation.uk/eu-regulation-2005-1777/article-12",
      "extent": "E+W+S+N.I.",
      "status": "repealed",
      "parent": "chapter/III/section/2"
    },
    {
      "path": "chapter/IV",
      "kind": "chapter",
      "number": "IV",
      "heading": "TAXABLE AMOUNT",
      "url": null,
      "extent": "E+W+S+N.I.",
      "status": "repealed",
      "parent": null
    },
    {
      "path": "article/13",
      "kind": "article",
      "number": "13",
      "heading": null,
      "url": "https://openlegislation.uk/eu-regulation-2005-1777/article-13",
      "extent": "E+W+S+N.I.",
      "status": "repealed",
      "parent": "chapter/IV"
    },
    {
      "path": "chapter/V",
      "kind": "chapter",
      "number": "V",
      "heading": "EXEMPTIONS",
      "url": null,
      "extent": "E+W+S+N.I.",
      "status": "repealed",
      "parent": null
    },
    {
      "path": "chapter/V/section/1",
      "kind": "section",
      "number": "1",
      "heading": "(Article 13 of Directive 77/388/EEC)",
      "url": null,
      "extent": "E+W+S+N.I.",
      "status": "repealed",
      "parent": "chapter/V"
    },
    {
      "path": "article/14",
      "kind": "article",
      "number": "14",
      "heading": null,
      "url": "https://openlegislation.uk/eu-regulation-2005-1777/article-14",
      "extent": "E+W+S+N.I.",
      "status": "repealed",
      "parent": "chapter/V/section/1"
    },
    {
      "path": "article/15",
      "kind": "article",
      "number": "15",
      "heading": null,
      "url": "https://openlegislation.uk/eu-regulation-2005-1777/article-15",
      "extent": "E+W+S+N.I.",
      "status": "repealed",
      "parent": "chapter/V/section/1"
    },
    {
      "path": "chapter/V/section/2",
      "kind": "section",
      "number": "2",
      "heading": "(Article 15 of directive 77/388/EEC)",
      "url": null,
      "extent": "E+W+S+N.I.",
      "status": "repealed",
      "parent": "chapter/V"
    },
    {
      "path": "article/16",
      "kind": "article",
      "number": "16",
      "heading": null,
      "url": "https://openlegislation.uk/eu-regulation-2005-1777/article-16",
      "extent": "E+W+S+N.I.",
      "status": "repealed",
      "parent": "chapter/V/section/2"
    },
    {
      "path": "article/17",
      "kind": "article",
      "number": "17",
      "heading": null,
      "url": "https://openlegislation.uk/eu-regulation-2005-1777/article-17",
      "extent": "E+W+S+N.I.",
      "status": "repealed",
      "parent": "chapter/V/section/2"
    },
    {
      "path": "chapter/VI",
      "kind": "chapter",
      "number": "VI",
      "heading": "DEDUCTIONS",
      "url": null,
      "extent": "E+W+S+N.I.",
      "status": "repealed",
      "parent": null
    },
    {
      "path": "article/18",
      "kind": "article",
      "number": "18",
      "heading": null,
      "url": "https://openlegislation.uk/eu-regulation-2005-1777/article-18",
      "extent": "E+W+S+N.I.",
      "status": "repealed",
      "parent": "chapter/VI"
    },
    {
      "path": "chapter/VII",
      "kind": "chapter",
      "number": "VII",
      "heading": "SPECIAL SCHEMES",
      "url": null,
      "extent": "E+W+S+N.I.",
      "status": "repealed",
      "parent": null
    },
    {
      "path": "article/19",
      "kind": "article",
      "number": "19",
      "heading": null,
      "url": "https://openlegislation.uk/eu-regulation-2005-1777/article-19",
      "extent": "E+W+S+N.I.",
      "status": "repealed",
      "parent": "chapter/VII"
    },
    {
      "path": "article/20",
      "kind": "article",
      "number": "20",
      "heading": null,
      "url": "https://openlegislation.uk/eu-regulation-2005-1777/article-20",
      "extent": "E+W+S+N.I.",
      "status": "repealed",
      "parent": "chapter/VII"
    },
    {
      "path": "chapter/VIII",
      "kind": "chapter",
      "number": "VIII",
      "heading": "TRANSITIONAL MEASURES",
      "url": null,
      "extent": "E+W+S+N.I.",
      "status": "repealed",
      "parent": null
    },
    {
      "path": "article/21",
      "kind": "article",
      "number": "21",
      "heading": null,
      "url": "https://openlegislation.uk/eu-regulation-2005-1777/article-21",
      "extent": "E+W+S+N.I.",
      "status": "repealed",
      "parent": "chapter/VIII"
    },
    {
      "path": "article/22",
      "kind": "article",
      "number": "22",
      "heading": null,
      "url": "https://openlegislation.uk/eu-regulation-2005-1777/article-22",
      "extent": "E+W+S+N.I.",
      "status": "repealed",
      "parent": "chapter/VIII"
    },
    {
      "path": "chapter/IX",
      "kind": "chapter",
      "number": "IX",
      "heading": "FINAL PROVISIONS",
      "url": null,
      "extent": "E+W+S+N.I.",
      "status": "repealed",
      "parent": null
    },
    {
      "path": "article/23",
      "kind": "article",
      "number": "23",
      "heading": null,
      "url": "https://openlegislation.uk/eu-regulation-2005-1777/article-23",
      "extent": "E+W+S+N.I.",
      "status": "repealed",
      "parent": "chapter/IX"
    },
    {
      "path": "signature",
      "kind": "signature",
      "number": null,
      "heading": "Signature",
      "url": "https://openlegislation.uk/eu-regulation-2005-1777/signature",
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": null
    },
    {
      "path": "annex/I",
      "kind": "annex",
      "number": "I",
      "heading": "Article 11 of this Regulation",
      "url": null,
      "extent": "E+W+S+N.I.",
      "status": "repealed",
      "parent": null
    },
    {
      "path": "annex/I/division/1",
      "kind": "division",
      "number": "1",
      "heading": "Item 1 of Annex L to Directive 77/388/EEC",
      "url": "https://openlegislation.uk/eu-regulation-2005-1777/annex-I/division-1",
      "extent": "E+W+S+N.I.",
      "status": "repealed",
      "parent": "annex/I"
    },
    {
      "path": "annex/I/division/2",
      "kind": "division",
      "number": "2",
      "heading": "Item 2 of Annex L to Directive 77/388/EEC",
      "url": "https://openlegislation.uk/eu-regulation-2005-1777/annex-I/division-2",
      "extent": "E+W+S+N.I.",
      "status": "repealed",
      "parent": "annex/I"
    },
    {
      "path": "annex/I/division/3",
      "kind": "division",
      "number": "3",
      "heading": "Item 3 of Annex L to Directive 77/388/EEC",
      "url": "https://openlegislation.uk/eu-regulation-2005-1777/annex-I/division-3",
      "extent": "E+W+S+N.I.",
      "status": "repealed",
      "parent": "annex/I"
    },
    {
      "path": "annex/I/division/4",
      "kind": "division",
      "number": "4",
      "heading": "Item 4 of Annex L to Directive 77/388/EEC",
      "url": "https://openlegislation.uk/eu-regulation-2005-1777/annex-I/division-4",
      "extent": "E+W+S+N.I.",
      "status": "repealed",
      "parent": "annex/I"
    },
    {
      "path": "annex/I/division/5",
      "kind": "division",
      "number": "5",
      "heading": "Item 5 of Annex L to Directive 77/388/EEC",
      "url": "https://openlegislation.uk/eu-regulation-2005-1777/annex-I/division-5",
      "extent": "E+W+S+N.I.",
      "status": "repealed",
      "parent": "annex/I"
    },
    {
      "path": "annex/II",
      "kind": "annex",
      "number": "II",
      "heading": null,
      "url": "https://openlegislation.uk/eu-regulation-2005-1777/annex-II",
      "extent": "E+W+S+N.I.",
      "status": "repealed",
      "parent": null
    }
  ],
  "outstanding_effects": [],
  "made_under": [],
  "changes_made_to": 0,
  "changes_made_to_url": "https://openlegislation.uk/eu-regulation-2005-1777/changes.json",
  "changes_made_by": 0,
  "changes_made_by_url": "https://openlegislation.uk/eu-regulation-2005-1777/changes/by-it.json",
  "instruments_made_under": 0,
  "instruments_made_under_url": "https://openlegislation.uk/eu-regulation-2005-1777/instruments.json",
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/eur/2005/1777",
    "retrieved_at": "2026-11-01T14:54:11.107883+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."
}