Council Directive 2006/112/EC of 28 November 2006 on the common system of value a... (32006L0112)
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Council Directive 2006/112/EC of 28 November 2006 on the common system of value added tax
- COUNCIL DIRECTIVE 2006/112/EC
- of 28 November 2006
- on the common system of value added tax
- TITLE I
- SUBJECT MATTER AND SCOPE
- Article 1
- Article 2
- Article 3
- Article 4
- TITLE II
- TERRITORIAL SCOPE
- Article 5
- Article 6
- Article 7
- Article 8
- TITLE III
- TAXABLE PERSONS
- Article 9
- Article 10
- Article 11
- Article 12
- Article 13
- TITLE IV
- TAXABLE TRANSACTIONS
- CHAPTER 1
- supply of goods
- Article 14
- Article 15
- Article 16
- Article 17
- Article 18
- Article 19
- CHAPTER 2
- Intra-Community acquisition of goods
- Article 20
- Article 21
- Article 22
- Article 23
- CHAPTER 3
- Supply of services
- Article 24
- Article 25
- Article 26
- Article 27
- Article 28
- Article 29
- CHAPTER 4
- Importation of goods
- Article 30
- TITLE V
- PLACE OF TAXABLE TRANSACTIONS
- CHAPTER 1
- Place of supply of goods
- Section 1
- Supply of goods without transport
- Article 31
- Section 2
- Supply of goods with transport
- Article 32
- Article 33
- Article 34
- Article 35
- Article 36
- Section 3
- Supply of goods on board ships, aircraft or trains
- Article 37
- Section 4
- Supply of goods through distribution systems
- Article 38
- Article 39
- CHAPTER 2
- Place of an intra-Community acquisition of goods
- Article 40
- Article 41
- Article 42
- CHAPTER 3
- Place of supply of services
- Section 1
- General rule
- Article 43
- Section 2
- Particular provisions
- Subsection 1
- Supply of services by intermediaries
- Article 44
- Subsection 2
- Supply of services connected with immovable property
- Article 45
- Subsection 3
- Supply of transport
- Article 46
- Article 47
- Article 48
- Article 49
- Article 50
- Article 51
- Subsection 4
- Supply of cultural and similar services, ancillary transport services or services relating to movable tangible property
- Article 52
- Article 53
- Article 54
- Article 55
- Subsection 5
- Supply of miscellaneous services
- Article 56
- Article 57
- Subsection 6
- Criterion of effective use and enjoyment
- Article 58
- Article 59
- CHAPTER 4
- Place of importation of goods
- Article 60
- Article 61
- TITLE VI
- CHARGEABLE EVENT AND CHARGEABILITY OF VAT
- CHAPTER 1
- General provisions
- Article 62
- CHAPTER 2
- Supply of goods or services
- Article 63
- Article 64
- Article 65
- Article 66
- Article 67
- CHAPTER 3
- Intra-Community acquisition of goods
- Article 68
- Article 69
- CHAPTER 4
- Importation of goods
- Article 70
- Article 71
- TITLE VII
- TAXABLE AMOUNT
- CHAPTER 4
- IMPORTATION OF GOODS
- Article 72
- CHAPTER 2
- Supply of goods or services
- Article 73
- Article 74
- Article 75
- Article 76
- Article 77
- Article 78
- Article 79
- Article 80
- Article 81
- Article 82
- CHAPTER 3
- Intra-Community acquisition of goods
- Article 83
- Article 84
- CHAPTER 4
- Importation of goods
- Article 85
- Article 86
- Article 87
- Article 88
- Article 89
- CHAPTER 5
- Miscellaneous provisions
- Article 90
- Article 91
- Article 92
- TITLE VIII
- RATES
- CHAPTER 1
- Application of rates
- Article 93
- Article 94
- Article 95
- CHAPTER 2
- Structure and level of rates
- Section 1
- Standard rate
- Article 96
- Article 97
- Section 2
- Reduced rates
- Article 98
- Article 99
- Article 100
- Article 101
- Section 3
- Particular provisions
- Article 102
- Article 103
- Article 104
- Article 105
- CHAPTER 3
- Temporary provisions for particular labour-intensive services
- Article 106
- Article 107
- Article 108
- CHAPTER 4
- Special provisions applying until the adoption of definitive arrangements
- Article 109
- Article 110
- Article 111
- Article 112
- Article 113
- Article 114
- Article 115
- Article 116
- Article 117
- Article 118
- Article 119
- Article 120
- Article 121
- Article 122
- CHAPTER 5
- Temporary provisions
- Article 123
- Article 124
- Article 125
- Article 126
- Article 127
- Article 128
- Article 129
- Article 130
- TITLE IX
- EXEMPTIONS
- CHAPTER 1
- General provisions
- Article 131
- CHAPTER 2
- Exemptions for certain activities in the public interest
- Article 132
- Article 133
- Article 134
- CHAPTER 3
- Exemptions for other activities
- Article 135
- Article 136
- Article 137
- CHAPTER 4
- Exemptions for intra-community transactions
- Section 1
- Exemptions related to the supply of goods
- Article 138
- Article 139
- Section 2
- Exemptions for intra-Community acquisitions of goods
- Article 140
- Article 141
- Section 3
- Exemptions for certain transport services
- Article 142
- CHAPTER 5
- Exemptions on importation
- Article 143
- Article 144
- Article 145
- CHAPTER 6
- Exemptions on exportation
- Article 146
- Article 147
- CHAPTER 7
- EXEMPTIONS RELATED TO INTERNATIONAL TRANSPORT
- Article 148
- Article 149
- Article 150
- CHAPTER 8
- Exemptions relating to certain Transactions treated as exports
- Article 151
- Article 152
- CHAPTER 9
- Exemptions for the supply of services by intermediaries
- Article 153
- CHAPTER 10
- Exemptions for transactions relating to international trade
- Section 1
- Customs warehouses, warehouses other than customs warehouses and similar arrangements
- Article 154
- Article 155
- Article 156
- Article 157
- Article 158
- Article 159
- Article 160
- Article 161
- Article 162
- Article 163
- Section 2
- Transactions exempted with a view to export and in the framework of trade between the Member States
- Article 164
- Article 165
- Section 3
- Provisions common to Sections 1 and 2
- Article 166
- TITLE X
- DEDUCTIONS
- CHAPTER 1
- Origin and scope of right of deduction
- Article 167
- Article 168
- Article 169
- Article 170
- Article 171
- Article 172
- CHAPTER 2
- Proportional deduction
- Article 173
- Article 174
- Article 175
- CHAPTER 3
- Restrictions on the right of deduction
- Article 176
- Article 177
- CHAPTER 4
- Rules governing exercise of the right of deduction
- Article 178
- Article 179
- Article 180
- Article 181
- Article 182
- Article 183
- CHAPTER 5
- Adjustment of deductions
- Article 184
- Article 185
- Article 186
- Article 187
- Article 188
- Article 189
- Article 190
- Article 191
- Article 192
- TITLE XI
- OBLIGATIONS OF TAXABLE PERSONS AND CERTAIN NON-TAXABLE PERSONS
- CHAPTER 1
- Obligation to pay
- Section 1
- Persons liable for payment of VAT to the tax authorities
- Article 193
- Article 194
- Article 195
- Article 196
- Article 197
- Article 198
- Article 199
- Article 200
- Article 201
- Article 202
- Article 203
- Article 204
- Article 205
- Section 2
- Payment arrangements
- Article 206
- Article 207
- Article 208
- Article 209
- Article 210
- Article 211
- Article 212
- CHAPTER 2
- Identification
- Article 213
- Article 214
- Article 215
- Article 216
- CHAPTER 3
- Invoicing
- Section 1
- Definition
- Article 217
- Section 2
- Concept of invoice
- Article 218
- Article 219
- Section 3
- Issue of invoices
- Article 220
- Article 221
- Article 222
- Article 223
- Article 224
- Article 225
- Section 4
- Content of invoices
- Article 226
- Article 227
- Article 228
- Article 229
- Article 230
- Article 231
- Section 5
- Sending invoices by electronic means
- Article 232
- Article 233
- Article 234
- Article 235
- Article 236
- Article 237
- Section 6
- Simplification measures
- Article 238
- Article 239
- Article 240
- CHAPTER 4
- Accounting
- Section 1
- Definition
- Article 241
- Section 2
- General obligations
- Article 242
- Article 243
- Section 3
- Specific obligations relating to the storage of all invoices
- Article 244
- Article 245
- Article 246
- Article 247
- Article 248
- Section 4
- Right of access to invoices stored by electronic means in another Member State
- Article 249
- CHAPTER 5
- Returns
- Article 250
- Article 251
- Article 252
- Article 253
- Article 254
- Article 255
- Article 256
- Article 257
- Article 258
- Article 259
- Article 260
- Article 261
- CHAPTER 6
- Recapitulative statements
- Article 262
- Article 263
- Article 264
- Article 265
- Article 266
- Article 267
- Article 268
- Article 269
- Article 270
- Article 271
- CHAPTER 7
- Miscellaneous provisions
- Article 272
- Article 273
- CHAPTER 8
- Obligations relating to certain importations and exportations
- Section 1
- Importation
- Article 274
- Article 275
- Article 276
- Article 277
- Section 2
- Exportation
- Article 278
- Article 279
- Article 280
- TITLE XII
- SPECIAL SCHEMES
- CHAPTER 1
- Special scheme for small enterprises
- Section 1
- Simplified procedures for charging and collection
- Article 281
- Section 2
- Exemptions or graduated relief
- Article 282
- Article 283
- Article 284
- Article 285
- Article 286
- Article 287
- Article 288
- Article 289
- Article 290
- Article 291
- Article 292
- Section 3
- Reporting and review
- Article 293
- Article 294
- CHAPTER 2
- Common flat-rate scheme for farmers
- Article 295
- Article 296
- Article 297
- Article 298
- Article 299
- Article 300
- Article 301
- Article 302
- Article 303
- Article 304
- Article 305
- CHAPTER 3
- Special scheme for travel agents
- Article 306
- Article 307
- Article 308
- Article 309
- Article 310
- CHAPTER 4
- Special arrangements for second-hand goods, works of art, collectors' items and antiques
- Section 1
- Definitions
- Article 311
- Section 2
- Special arrangements for taxable dealers
- Subsection 1
- Margin scheme
- Article 312
- Article 313
- Article 314
- Article 315
- Article 316
- Article 317
- Article 318
- Article 319
- Article 320
- Article 321
- Article 322
- Article 323
- Article 324
- Article 325
- Subsection 2
- Transitional arrangements for second-hand means of transport
- Article 326
- Article 327
- Article 328
- Article 329
- Article 330
- Article 331
- Article 332
- Section 3
- Special arrangements for sales by public auction
- Article 333
- Article 334
- Article 335
- Article 336
- Article 337
- Article 338
- Article 339
- Article 340
- Article 341
- Section 4
- Measures to prevent distortion of competition and tax evasion
- Article 342
- Article 343
- CHAPTER 5
- SPECIAL SCHEME FOR INVESTMENT GOLD
- Section 1
- General provisions
- Article 344
- Article 345
- Section 2
- Exemption from VAT
- Article 346
- Article 347
- Section 3
- Taxation option
- Article 348
- Article 349
- Article 350
- Article 351
- Section 4
- Transactions on a regulated gold bullion market
- Article 352
- Article 353
- Section 5
- Special rights and obligations for traders in investment gold
- Article 354
- Article 355
- Article 356
- CHAPTER 6
- Special scheme for non-established taxable persons supplying electronic services to non-taxable persons
- Section 1
- General provisions
- Article 357
- Article 358
- Section 2
- Special scheme for electronically supplied services
- Article 359
- Article 360
- Article 361
- Article 362
- Article 363
- Article 364
- Article 365
- Article 366
- Article 367
- Article 368
- Article 369
- TITLE XIII
- DEROGATIONS
- CHAPTER 1
- Derogations applying until the adoption of definitive arrangements
- Section 1
- Derogations for States which were members of the Community on 1 January 1978
- Article 370
- Article 371
- Article 372
- Article 373
- Article 374
- Section 2
- Derogations for States which acceded to the Community after 1 January 1978
- Article 375
- Article 376
- Article 377
- Article 378
- Article 379
- Article 380
- Article 381
- Article 382
- Article 383
- Article 384
- Article 385
- Article 386
- Article 387
- Article 388
- Article 389
- Article 390
- Section 3
- Provisions common to Sections 1 and 2
- Article 391
- Article 392
- Article 393
- CHAPTER 2
- Derogations subject to authorisation
- Section 1
- Simplification measures and measures to prevent tax evasion or avoidance
- Article 394
- Article 395
- Section 2
- International agreements
- Article 396
- TITLE XIV
- MISCELLANEOUS
- CHAPTER 1
- Implementing measures
- Article 397
- CHAPTER 2
- VAT Committee
- Article 398
- CHAPTER 3
- Conversion rates
- Article 399
- Article 400
- CHAPTER 4
- Other taxes, duties and charges
- Article 401
- TITLE XV
- FINAL PROVISIONS
- CHAPTER 1
- Transitional arrangements for the taxation of trade between Member States
- Article 402
- Article 403
- Article 404
- CHAPTER 2
- Transitional measures applicable in the context of accession to the European Union
- Article 405
- Article 406
- Article 407
- Article 408
- Article 409
- Article 410
- CHAPTER 3
- Transposition and entry into force
- Article 411
- Article 412
- Article 413
- Article 414
- ANNEX I
- LIST OF THE ACTIVITIES REFERRED TO IN THE THIRD SUBPARAGRAPH OF ARTICLE 13(1)
- ANNEX II
- INDICATIVE LIST OF THE ELECTRONICALLY SUPPLIED SERVICES REFERRED TO IN POINT (K) OF ARTICLE 56(1)
- ANNEX III
- LIST OF SUPPLIES OF GOODS AND SERVICES TO WHICH THE REDUCED RATES REFERRED TO IN ARTICLE 98 MAY BE APPLIED
- ANNEX IV
- LIST OF THE SERVICES REFERRED TO IN ARTICLE 106
- ANNEX V
- CATEGORIES OF GOODS COVERED BY WAREHOUSING ARRANGEMENTS OTHER THAN CUSTOMS WAREHOUSING AS PROVIDED FOR UNDER ARTICLE 160(2)
- ANNEX VI
- LIST OF SUPPLIES OF GOODS AND SERVICES AS REFERRED TO IN POINT (D) OF ARTICLE 199(1)
- ANNEX VII
- LIST OF THE AGRICULTURAL PRODUCTION ACTIVITIES REFERRED TO IN POINT (4) OF ARTICLE 295(1)
- ANNEX VIII
- INDICATIVE LIST OF THE AGRICULTURAL SERVICES REFERRED TO IN POINT (5) OF ARTICLE 295(1)
- ANNEX IX
- WORKS OF ART, COLLECTORS' ITEMS AND ANTIQUES, AS REFERRED TO IN POINTS (2), (3) AND (4) OF ARTICLE 311(1)
- PART A
- Works of art
- PART B
- Collectors' items
- PART C
- Antiques
- ANNEX X
- LIST OF TRANSACTIONS COVERED BY THE DEROGATIONS REFERRED TO IN ARTICLES 370 AND 371 AND ARTICLES 375 TO 390
- PART A
- Transactions which Member States may continue to tax
- PART B
- Transactions which Member States may continue to exempt
- ANNEX XI
- PART A
- Repealed Directives with their successive amendments
- PART B
- Time limits for transposition into national law
- (referred to in Article 411)
- ANNEX XII
- CORRELATION TABLE
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