TITLE IIRULES APPLICABLE TO CONTRACTS

CHAPTER IIThresholds and exclusion provisions

Section 1Thresholds

Article 16Contract thresholds

Save where they are ruled out by the exclusions in Articles 19 to 26 or pursuant to Article 30, concerning the pursuit of the activity in question, this Directive shall apply to contracts which have a value excluding value-added tax (VAT) estimated to be no less than the following thresholds:

  1. (a)

    F1EUR 418 000 in the case of supply and service contracts;

  2. (b)

    F1EUR 5 225 000 in the case of works contracts.