- Y Diweddaraf sydd Ar Gael (Diwygiedig)
- Pwynt Penodol mewn Amser (01/01/2014)
- Gwreiddiol (Fel y’i mabwysiadwyd gan yr UE)
Council Directive 2006/112/EC of 28 November 2006 on the common system of value added tax
When the UK left the EU, legislation.gov.uk published EU legislation that had been published by the EU up to IP completion day (31 December 2020 11.00 p.m.). On legislation.gov.uk, these items of legislation are kept up-to-date with any amendments made by the UK since then.
Mae unrhyw newidiadau sydd wedi cael eu gwneud yn barod gan y tîm yn ymddangos yn y cynnwys a chyfeirir atynt gydag anodiadau.Ar ôl y diwrnod ymadael bydd tair fersiwn o’r ddeddfwriaeth yma i’w gwirio at ddibenion gwahanol. Y fersiwn legislation.gov.uk yw’r fersiwn sy’n weithredol yn y Deyrnas Unedig. Y Fersiwn UE sydd ar EUR-lex ar hyn o bryd yw’r fersiwn sy’n weithredol yn yr UE h.y. efallai y bydd arnoch angen y fersiwn hon os byddwch yn gweithredu busnes yn yr UE. EUR-Lex Y fersiwn yn yr archif ar y we yw’r fersiwn swyddogol o’r ddeddfwriaeth fel yr oedd ar y diwrnod ymadael cyn cael ei chyhoeddi ar legislation.gov.uk ac unrhyw newidiadau ac effeithiau a weithredwyd yn y Deyrnas Unedig wedyn. Mae’r archif ar y we hefyd yn cynnwys cyfraith achos a ffurfiau mewn ieithoedd eraill o EUR-Lex. The EU Exit Web Archive legislation_originated_from_EU_p3
EU Directives are published on this site to aid cross referencing from UK legislation. Since IP completion day (31 December 2020 11.00 p.m.) no amendments have been applied to this version.
Article 5.For the purposes of applying this Directive, the following definitions...
Article 6.(1) This Directive shall not apply to the following territories...
Article 7.(1) In view of the conventions and treaties concluded with...
Article 8.If the Commission considers that the provisions laid down in...
Article 9.(1) ‘Taxable person’ shall mean any person who, independently, carries...
Article 10.The condition in Article 9(1) that the economic activity be...
Article 11.After consulting the advisory committee on value added tax (hereafter,...
Article 12.(1) Member States may regard as a taxable person anyone...
Article 13.(1) States, regional and local government authorities and other bodies...
Article 14.(1) ‘Supply of goods’ shall mean the transfer of the...
Article 15.(1) Electricity, gas, heat or cooling energy and the like...
Article 16.The application by a taxable person of goods forming part...
Article 17.(1) The transfer by a taxable person of goods forming...
Article 18.Member States may treat each of the following transactions as...
Article 19.In the event of a transfer, whether for consideration or...
Article 24.(1) ‘Supply of services’ shall mean any transaction which does...
Article 25.A supply of services may consist, inter alia, in one...
Article 26.(1) Each of the following transactions shall be treated as...
Article 27.In order to prevent distortion of competition and after consulting...
Article 28.Where a taxable person acting in his own name but...
Article 29.Article 19 shall apply in like manner to the supply...
TITLE V PLACE OF TAXABLE TRANSACTIONS
CHAPTER 1 Place of supply of goods
Section 2 Supply of goods with transport
Article 32.Where goods are dispatched or transported by the supplier, or...
Article 33.(1) By way of derogation from Article 32, the place...
Article 34.(1) Provided the following conditions are met, Article 33 shall...
Article 35.Articles 33 and 34 shall not apply to supplies of...
Article 36.Where goods dispatched or transported by the supplier, by the...
Section 3 Supply of goods on board ships, aircraft or trains
CHAPTER 3 Place of supply of services
Section 3 Particular provisions
Subsection 2 Supply of services connected with immovable property
Subsection 3 Supply of transport
Article 48.The place of supply of passenger transport shall be the...
Article 49.The place of supply of the transport of goods, other...
Article 50.The place of supply of the intra-Community transport of goods...
Article 51.‘ Intra-Community transport of goods ’ shall mean any transport...
Article 52.Member States need not apply VAT to that part of...
Subsection 8 Supply of electronic services to non-taxable persons
Subsection 9 Supply of services to non-taxable persons outside the Community
TITLE VI CHARGEABLE EVENT AND CHARGEABILITY OF VAT
CHAPTER 2 Supply of goods or services
Article 63.The chargeable event shall occur and VAT shall become chargeable...
Article 64.(1) Where it gives rise to successive statements of account...
Article 65.Where a payment is to be made on account before...
Article 66.By way of derogation from Articles 63, 64 and 65,...
Article 67.Where, in accordance with the conditions laid down in Article...
CHAPTER 2 Supply of goods or services
Article 73.In respect of the supply of goods or services, other...
Article 74.Where a taxable person applies or disposes of goods forming...
Article 75.In respect of the supply of services, as referred to...
Article 76.In respect of the supply of goods consisting in transfer...
Article 77.In respect of the supply by a taxable person of...
Article 78.The taxable amount shall include the following factors: taxes, duties,...
Article 79.The taxable amount shall not include the following factors: price...
Article 80.(1) In order to prevent tax evasion or avoidance, Member...
Article 81.Member States which, at 1 January 1993, were not availing...
Article 82.Member States may provide that, in respect of the supply...
CHAPTER 4 Importation of goods
Article 85.In respect of the importation of goods, the taxable amount...
Article 86.(1) The taxable amount shall include the following factors, in...
Article 87.The taxable amount shall not include the following factors: price...
Article 88.Where goods temporarily exported from the Community are re-imported after...
Article 89.Member States which, at 1 January 1993, were not availing...
CHAPTER 2 Structure and level of rates
Section 3 Particular provisions
Article 102.After consultation of the VAT Committee, each Member State may...
Article 103.(1) Member States may provide that the reduced rate, or...
Article 104.Austria may, in the communes of Jungholz and Mittelberg (Kleines...
Article 104a.Cyprus may apply one of the two reduced rates provided...
Article 105.(1) Portugal may apply one of the two reduced rates...
CHAPTER 3 Temporary provisions for particular labour-intensive services
CHAPTER 4 Special provisions applying until the adoption of definitive arrangements
Article 109.Pending introduction of the definitive arrangements referred to in Article...
Article 110.Member States which, at 1 January 1991, were granting exemptions...
Article 111.Subject to the conditions laid down in the second paragraph...
Article 112.If the provisions of Article 110 cause for Ireland distortion...
Article 113.Member States which, at 1 January 1991, in accordance with...
Article 114.(1) Member States which, on 1 January 1993, were obliged...
Article 115.Member States which, at 1 January 1991 , were applying...
Article 118.Member States which, at 1 January 1991, were applying a...
Article 119.For the purposes of applying Article 118, Austria may apply...
Article 121.Member States which, at 1 January 1993, regarded work under...
Article 122.Member States may apply a reduced rate to the supply...
CHAPTER 2 Exemptions for certain activities in the public interest
CHAPTER 8 Exemptions relating to certain Transactions treated as exports
CHAPTER 9 Exemptions for the supply of services by intermediaries
CHAPTER 10 Exemptions for transactions relating to international trade
Section 1 Customs warehouses, warehouses other than customs warehouses and similar arrangements
Article 154.For the purposes of this Section, ‘warehouses other than customs...
Article 155.Without prejudice to other Community tax provisions, Member States may,...
Article 156.(1) Member States may exempt the following transactions:
Article 157.(1) Member States may exempt the following transactions:
Article 158.(1) By way of derogation from Article 157(2), Member States...
Article 159.Member States may exempt the supply of services relating to...
Article 160.(1) Member States may exempt the following transactions:
Article 161.Member States may exempt supply of the following goods and...
Article 162.Where Member States exercise the option provided for in this...
Article 163.If the goods cease to be covered by the arrangements...
CHAPTER 1 Origin and scope of right of deduction
Article 167.A right of deduction shall arise at the time the...
Article 167a.Member States may provide within an optional scheme that the...
Article 168a.(1) In the case of immovable property forming part of...
Article 169.In addition to the deduction referred to in Article 168,...
Article 170.All taxable persons who, within the meaning of Article 1...
Article 171.(1) VAT shall be refunded to taxable persons who are...
Article 171a.Member States may, instead of granting a refund of VAT...
Article 172.(1) Any person who is regarded as a taxable person...
CHAPTER 4 Rules governing exercise of the right of deduction
Article 178.In order to exercise the right of deduction, a taxable...
Article 179.The taxable person shall make the deduction by subtracting from...
Article 180.Member States may authorise a taxable person to make a...
Article 181.Member States may authorise a taxable person who does not...
Article 182.Member States shall determine the conditions and detailed rules for...
Article 183.Where, for a given tax period, the amount of deductions...
CHAPTER 5 Adjustment of deductions
Article 184.The initial deduction shall be adjusted where it is higher...
Article 185.(1) Adjustment shall, in particular, be made where, after the...
Article 186.Member States shall lay down the detailed rules for applying...
Article 187.(1) In the case of capital goods, adjustment shall be...
Article 188.(1) If supplied during the adjustment period, capital goods shall...
Article 189.For the purposes of applying Articles 187 and 188, Member...
Article 190.For the purposes of Articles 187, 188, 189 and 191,...
Article 191.If, in any Member State, the practical effect of applying...
Article 192.Where a taxable person transfers from being taxed in the...
TITLE XI OBLIGATIONS OF TAXABLE PERSONS AND CERTAIN NON-TAXABLE PERSONS
Section 1 Persons liable for payment of VAT to the tax authorities
Article 192a.For the purposes of this Section, a taxable person who...
Article 193.VAT shall be payable by any taxable person carrying out...
Article 194.(1) Where the taxable supply of goods or services is...
Article 195.VAT shall be payable by any person who is identified...
Article 196.VAT shall be payable by any taxable person, or non-taxable...
Article 197.(1) VAT shall be payable by the person to whom...
Article 198.(1) Where specific transactions relating to investment gold between a...
Article 199.(1) Member States may provide that the person liable for...
Article 199a.(1) Member States may, until 31 December 2018 and for...
Article 199b.(1) A Member State may, in cases of imperative urgency...
Article 200.VAT shall be payable by any person making a taxable...
Article 201.On importation, VAT shall be payable by any person or...
Article 202.VAT shall be payable by any person who causes goods...
Article 203.VAT shall be payable by any person who enters the...
Article 204.(1) Where, pursuant to Articles 193 to 197 and Articles...
Article 205.In the situations referred to in Articles 193 to 200...
Section 2 Payment arrangements
Article 206.Any taxable person liable for payment of VAT must pay...
Article 207.Member States shall take the measures necessary to ensure that...
Article 208.Where Member States designate the customer for investment gold as...
Article 209.Member States shall take the measures necessary to ensure that...
Article 210.Member States shall adopt arrangements for payment of VAT on...
Article 211.Member States shall lay down the detailed rules for payment...
Article 212.Member States may release taxable persons from payment of the...
Article 213.(1) Every taxable person shall state when his activity as...
Article 214.(1) Member States shall take the measures necessary to ensure...
Article 215.Each individual VAT identification number shall have a prefix in...
Article 216.Member States shall take the measures necessary to ensure that...
Article 219a.Without prejudice to Articles 244 to 248, the following shall...
Article 220.(1) Every taxable person shall ensure that, in respect of...
Article 220a.(1) Member States shall allow taxable persons to issue a...
Article 221.(1) Member States may impose on taxable persons an obligation...
Article 222.For supplies of goods carried out in accordance with the...
Article 223.Member States shall allow taxable persons to issue summary invoices...
Article 224.Invoices may be drawn up by the customer in respect...
Article 225.Member States may impose specific conditions on taxable persons in...
Article 226.Without prejudice to the particular provisions laid down in this...
Article 226a.Where the invoice is issued by a taxable person, who...
Article 226b.As regards simplified invoices issued pursuant to Article 220a and...
Article 227.Member States may require taxable persons established in their territory...
Article 229.Member States shall not require invoices to be signed.
Article 230.The amounts which appear on the invoice may be expressed...
Section 5 Paper invoices and electronic invoices
Article 232.The use of an electronic invoice shall be subject to...
Article 233.(1) The authenticity of the origin, the integrity of the...
Article 235.Member States may lay down specific conditions for electronic invoices...
Article 236.Where batches containing several electronic invoices are sent or made...
Article 237.By 31 December 2016 at the latest, the Commission shall...
Section 3 Specific obligations relating to the storage of all invoices
Article 244.Every taxable person shall ensure that copies of the invoices...
Article 245.(1) For the purposes of this Directive, the taxable person...
Article 247.(1) Each Member State shall determine the period throughout which...
Article 248.Member States may, subject to conditions which they lay down,...
Section 4 Right of access to invoices stored by electronic means in another Member State
Article 250.(1) Every taxable person shall submit a VAT return setting...
Article 251.In addition to the information referred to in Article 250,...
Article 252.(1) The VAT return shall be submitted by a deadline...
Article 253.Sweden may apply a simplified procedure for small and medium-sized...
Article 254.In the case of supplies of new means of transport...
Article 255.Where Member States designate the customer of investment gold as...
Article 256.Member States shall take the measures necessary to ensure that...
Article 257.Member States shall take the measures necessary to ensure that...
Article 258.Member States shall lay down detailed rules for the submission...
Article 259.Member States may require persons who make intra-Community acquisitions of...
Article 260.Member States shall lay down detailed rules for the submission...
Article 261.(1) Member States may require the taxable person to submit...
CHAPTER 6 Recapitulative statements
Article 262.Every taxable person identified for VAT purposes shall submit a...
Article 263.(1) The recapitulative statement shall be drawn up for each...
Article 264.(1) The recapitulative statement shall set out the following information:...
Article 265.(1) In the case of intra-Community acquisitions of goods, as...
Article 266.By way of derogation from Articles 264 and 265, Member...
Article 267.Member States shall take the measures necessary to ensure that...
Article 268.Member States may require that taxable persons who, in their...
Article 269.Acting unanimously on a proposal from the Commission, the Council...
Article 270.By virtue of the authorisation referred to in Article 269,...
Article 271.By virtue of the authorisation referred to in Article 269,...
CHAPTER 8 Obligations relating to certain importations and exportations
CHAPTER 1 Special scheme for small enterprises
Section 2 Exemptions or graduated relief
Article 282.The exemptions and graduated tax relief provided for in this...
Article 283.(1) The arrangements provided for in this Section shall not...
Article 284.(1) Member States which have exercised the option under Article...
Article 285.Member States which have not exercised the option under Article...
Article 286.Member States which, at 17 May 1977, exempted taxable persons...
Article 287.Member States which acceded after 1 January 1978 may exempt...
Article 288.The turnover serving as a reference for the purposes of...
Article 289.Taxable persons exempt from VAT shall not be entitled to...
Article 290.Taxable persons who are entitled to exemption from VAT may...
Article 291.Subject to the application of Article 281, taxable persons enjoying...
Article 292.The arrangements provided for in this Section shall apply until...
CHAPTER 2 Common flat-rate scheme for farmers
Article 295.(1) For the purposes of this Chapter, the following definitions...
Article 296.(1) Where the application to farmers of the normal VAT...
Article 297.Member States shall, where necessary, fix the flat-rate compensation percentages....
Article 298.The flat-rate compensation percentages shall be calculated on the basis...
Article 299.The flat-rate compensation percentages may not have the effect of...
Article 300.The flat-rate compensation percentages shall be applied to the prices,...
Article 301.(1) In the case of the supply of agricultural products...
Article 302.If a flat-rate farmer is entitled to flat-rate compensation, he...
Article 303.(1) Where the taxable customer pays flat-rate compensation pursuant to...
Article 304.Member States shall take all measures necessary to verify payments...
Article 305.Whenever Member States apply this flat-rate scheme, they shall take...
CHAPTER 3 Special scheme for travel agents
Article 306.(1) Member States shall apply a special VAT scheme, in...
Article 307.Transactions made, in accordance with the conditions laid down in...
Article 308.The taxable amount and the price exclusive of VAT, within...
Article 309.If transactions entrusted by the travel agent to other taxable...
Article 310.VAT charged to the travel agent by other taxable persons...
CHAPTER 4 Special arrangements for second-hand goods, works of art, collectors' items and antiques
Section 2 Special arrangements for taxable dealers
Article 312.For the purposes of this Subsection, the following definitions shall...
Article 313.(1) In respect of the supply of second-hand goods, works...
Article 314.The margin scheme shall apply to the supply by a...
Article 315.The taxable amount in respect of the supply of goods...
Article 316.(1) Member States shall grant taxable dealers the right to...
Article 317.If a taxable dealer exercises the option under Article 316,...
Article 318.(1) In order to simplify the procedure for collecting the...
Article 319.The taxable dealer may apply the normal VAT arrangements to...
Article 320.(1) Where the taxable dealer applies the normal VAT arrangements...
Article 321.If carried out in accordance with the conditions specified in...
Article 323.Taxable persons may not deduct from the VAT for which...
Article 324.Where the taxable dealer applies both the normal VAT arrangements...
Article 325.The taxable dealer may not enter separately on the invoices...
Subsection 2 Transitional arrangements for second-hand means of transport
Article 326.Member States which, at 31 December 1992, were applying special...
Article 327.(1) These transitional arrangements shall apply to supplies of second-hand...
Article 328.The VAT due in respect of each supply referred to...
Article 329.The VAT regarded as being incorporated by the taxable dealer...
Article 330.The VAT due in respect of each supply of means...
Article 331.Taxable persons may not deduct from the VAT for which...
Article 332.The taxable dealer may not enter separately on the invoices...
Section 3 Special arrangements for sales by public auction
Article 333.(1) Member States may, in accordance with the provisions of...
Article 334.These special arrangements shall apply to supplies carried out by...
Article 335.The supply of goods to a taxable person who is...
Article 336.The taxable amount in respect of each supply of goods...
Article 338.Organisers of sales by public auction who supply goods in...
Article 339.The organiser of the sale by public auction must issue...
Article 340.(1) The organiser of the sale by public auction to...
Article 341.Member States which apply the arrangements provided for in this...
Section 4 Measures to prevent distortion of competition and tax evasion
CHAPTER 5 Special scheme for investment gold
Article 348.Member States shall allow taxable persons who produce investment gold...
Article 349.(1) Member States may allow taxable persons who, in the...
Article 350.Where the supplier has exercised the right under Articles 348...
Article 351.Member States shall lay down detailed rules for the exercise...
Section 5 Special rights and obligations for traders in investment gold
Section 2 Special scheme for electronically supplied services
Article 359.Member States shall permit any non-established taxable person supplying electronic...
Article 360.The non-established taxable person shall state to the Member State...
Article 361.(1) The information which the non-established taxable person must provide...
Article 362.The Member State of identification shall allocate to the non-established...
Article 363.The Member State of identification shall strike the non-established taxable...
Article 364.The non-established taxable person shall submit by electronic means to...
Article 365.The VAT return shall show the identification number and, for...
Article 366.(1) The VAT return shall be made out in euro....
Article 367.The non-established taxable person shall pay the VAT when submitting...
Article 368.The non-established taxable person making use of this special scheme...
Article 369.(1) The non-established taxable person shall keep records of the...
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.Member States which, at 1 January 1978, taxed the transactions...
Article 371.Member States which, at 1 January 1978, exempted the transactions...
Article 372.Member States which, at 1 January 1978, applied provisions derogating...
Article 373.Member States which, at 1 January 1978, applied provisions derogating...
Article 374.By way of derogation from Articles 169 and 309, Member...
Section 2 Derogations for States which acceded to the Community after 1 January 1978
Article 375.Greece may continue to exempt the transactions listed in points...
Article 376.Spain may continue to exempt the supply of services performed...
Article 377.Portugal may continue to exempt the transactions listed in points...
Article 378.(1) Austria may continue to tax the transactions listed in...
Article 379.(1) Finland may continue to tax the transactions listed in...
Article 380.Sweden may, in accordance with the conditions applying in that...
Article 381.The Czech Republic may, in accordance with the conditions applying...
Article 382.Estonia may, in accordance with the conditions applying in that...
Article 383.Cyprus may, in accordance with the conditions applying in that...
Article 384.For as long as the same exemptions are applied in...
Article 385.Lithuania may, in accordance with the conditions applying in that...
Article 386.Hungary may, in accordance with the conditions applying in that...
Article 387.For as long as the same exemptions are applied in...
Article 388.Poland may, in accordance with the conditions applying in that...
Article 389.Slovenia may, in accordance with the conditions applying in that...
Article 390.Slovakia may, in accordance with the conditions applying in that...
Article 390a.Bulgaria may, in accordance with the conditions applying in that...
Article 390b.Romania may, in accordance with the conditions applying in that...
Article 390c.Croatia may, in accordance with the conditions applying in that...
CHAPTER 1 Transitional arrangements for the taxation of trade between Member States
CHAPTER 2 Transitional measures applicable in the context of accession to the European Union
Article 405.For the purposes of this Chapter, the following definitions shall...
Article 406.The provisions in force at the time the goods were...
Article 407.The provisions in force at the time the goods were...
Article 408.(1) The following shall be treated as an importation of...
Article 409.In the cases referred to in Article 408(1), the place...
Article 410.(1) By way of derogation from Article 71, the importation...
CHAPTER 3 Transposition and entry into force
Article 411.(1) Directive 67/227/EEC and Directive 77/388/EEC are repealed, without prejudice...
Article 412.(1) Member States shall bring into force the laws, regulations...
Article 413.This Directive shall enter into force on 1 January 2007....
Article 414.This Directive is addressed to the Member States.
LIST OF THE ACTIVITIES REFERRED TO IN THE THIRD SUBPARAGRAPH OF ARTICLE 13(1)
LIST OF SUPPLIES OF GOODS AND SERVICES AS REFERRED TO IN POINT (D) OF ARTICLE 199(1)
LIST OF THE AGRICULTURAL PRODUCTION ACTIVITIES REFERRED TO IN POINT (4) OF ARTICLE 295(1)
INDICATIVE LIST OF THE AGRICULTURAL SERVICES REFERRED TO IN POINT (5) OF ARTICLE 295(1)
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