- Latest available (Revised)
- Original (As adopted by EU)
Council Directive 2006/112/ECShow full title
Council Directive 2006/112/EC of 28 November 2006 on the common system of value added tax
You are here:
What Version
More Resources
Revised version PDFs
- Revised 12/12/20202.46 MB
- Revised 01/01/20202.35 MB
- Revised 16/01/20191.77 MB
- Revised 01/01/20191.77 MB
- Revised 04/12/20181.73 MB
- Revised 17/07/20181.72 MB
- Revised 01/06/20161.74 MB
- Revised 01/01/20152.11 MB
- Revised 01/01/20142.09 MB
- Revised 15/08/20132.09 MB
- Revised 01/07/20132.08 MB
- Revised 01/01/20132.07 MB
- Revised 01/01/20112.02 MB
- Revised 11/08/20102.02 MB
- Revised 09/04/20100.53 MB
- Revised 15/01/20100.53 MB
- Revised 01/01/20100.52 MB
- Revised 24/07/20090.52 MB
- Revised 01/06/20090.51 MB
- Revised 21/01/20090.52 MB
- Revised 01/01/20090.51 MB
- Revised 29/12/20070.51 MB
- Revised 01/01/20070.50 MB
Legislation originating from the EU
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.
This item of legislation originated from the EU
Legislation.gov.uk publishes the UK version. EUR-Lex publishes the EU version. The EU Exit Web Archive holds a snapshot of EUR-Lex’s version from IP completion day (31 December 2020 11.00 p.m.).
Status:
This is the original version (as it was originally adopted).
ANNEX XI
PART ARepealed Directives with their successive amendments
(1)Directive 67/227/EEC (OJ 71, 14.4.1967, p. 1301)
Directive 77/388/EEC
(2)Directive 77/388/EEC (OJ L 145, 13.6.1977, p. 1)
Directive 78/583/EEC (OJ L 194, 19.7.1978, p. 16)
Directive 80/368/EEC (OJ L 90, 3.4.1980, p. 41)
Directive 84/386/EEC (OJ L 208, 3.8.1984, p. 58)
Directive 89/465/EEC (OJ L 226, 3.8.1989, p. 21)
Directive 91/680/EEC (OJ L 376, 31.12.1991, p. 1) — (except for Article 2)
Directive 92/77/EEC (OJ L 316, 31.10.1992, p. 1)
Directive 92/111/EEC (OJ L 384, 30.12.1992, p. 47)
Directive 94/4/EC (OJ L 60, 3.3.1994, p. 14) — (only Article 2)
Directive 94/5/EC (OJ L 60, 3.3.1994, p. 16)
Directive 94/76/EC (OJ L 365, 31.12.1994, p. 53)
Directive 95/7/EC (OJ L 102, 5.5.1995, p. 18)
Directive 96/42/EC (OJ L 170, 9.7.1996, p. 34)
Directive 96/95/EC (OJ L 338, 28.12.1996, p. 89)
Directive 98/80/EC (OJ L 281, 17.10.1998, p. 31)
Directive 1999/49/EC (OJ L 139, 2.6.1999, p. 27)
Directive 1999/59/EC (OJ L 162, 26.6.1999, p. 63)
Directive 1999/85/EC (OJ L 277, 28.10.1999, p. 34)
Directive 2000/17/EC (OJ L 84, 5.4.2000, p. 24)
Directive 2000/65/EC (OJ L 269, 21.10.2000, p. 44)
Directive 2001/4/EC (OJ L 22, 24.1.2001, p. 17)
Directive 2001/115/EC (OJ L 15, 17.1.2002, p. 24)
Directive 2002/38/EC (OJ L 128, 15.5.2002, p. 41)
Directive 2002/93/EC (OJ L 331, 7.12.2002, p. 27)
Directive 2003/92/EC (OJ L 260, 11.10.2003, p. 8)
Directive 2004/7/EC (OJ L 27, 30.1.2004, p. 44)
Directive 2004/15/EC (OJ L 52, 21.2.2004, p. 61)
Directive 2004/66/EC (OJ L 168, 1.5.2004, p. 35) — (only Point V of the Annex)
Directive 2005/92/EC (OJ L 345, 28.12.2005, p. 19)
Directive 2006/18/EC (OJ L 51, 22.2.2006, p. 12)
Directive 2006/58/EC (OJ L 174, 28.6.2006, p. 5)
Directive 2006/69/EC (OJ L 221, 12.8.2006, p. 9 — (only Article 1)
Directive 2006/98/EC (OJ L ..., ..., p. ...(1) — (only point 2 of the Annex)
PART BTime limits for transposition into national law(referred to in Article 411)
| Directive | Deadline for transposition |
|---|---|
| Directive 67/227/EEC | 1 January 1970 |
| Directive 77/388/EEC | 1 January 1978 |
| Directive 78/583/EEc | 1 January 1979 |
| Directive 80/368/EEC | 1 January 1979 |
| Directive 84/386/EEC | 1 July 1985 |
| Directive 89/465/EEC | 1 January 1990 |
| 1 January 1991 | |
| 1 January 1992 | |
| 1 January 1993 | |
| 1 January 1994 for Portugal | |
| Directive 91/680/EEC | 1 January 1993 |
| Directive 92/77/EEC | 31 December 1992 |
| Directive 92/111/EEC | 1 January 1993 |
| 1 January 1994 | |
| 1 October 1993 for Germany | |
| Directive 94/4/EC | 1 April 1994 |
| Directive 94/5/EC | 1 January 1995 |
| Directive 94/76/EC | 1 January 1995 |
| Directive 95/7/EC | 1 January 1996 |
| 1 January 1997 for Germany and Luxembourg | |
| Directive 96/42/EC | 1 January 1995 |
| Directive 96/95/EC | 1 January 1997 |
| Directive 98/80/EC | 1 January 2000 |
| Directive 1999/49/EC | 1 January 1999 |
| Directive 1999/59/EC | 1 January 2000 |
| Directive 1999/85/CE | — |
| Directive 2000/17/EC | — |
| Directive 2000/65/EC | 31 December 2001 |
| Directive 2001/4/EC | 1 January 2001 |
| Directive 2001/115/EC | 1 January 2004 |
| Directive 2002/38/EC | 1 July 2003 |
| Directive 2002/93/EC | — |
| Directive 2003/92/EC | 1 January 2005 |
| Directive 2004/7/EC | 30 January 2004 |
| Directive 2004/15/EC | — |
| Directive 2004/66/EC | 1 May 2004 |
| Directive 2005/92/EC | 1 January 2006 |
| Directive 2006/18/EC | — |
| Directive 2006/58/EC | 1 July 2006 |
| Directive 2006/69/EC | 1 January 2008 |
(1)
Note to the OJ: Please insert the publication reference
Options/Help
Print Options
PrintThe Whole Directive
PrintThis Annex only
You have chosen to open The Whole Directive
The Whole Directive you have selected contains over 200 provisions and might take some time to download. You may also experience some issues with your browser, such as an alert box that a script is taking a long time to run.
Would you like to continue?
You have chosen to open The Whole Directive as a PDF
The Whole Directive you have selected contains over 200 provisions and might take some time to download.
Would you like to continue?
You have chosen to open the Whole Directive
The Whole Directive you have selected contains over 200 provisions and might take some time to download. You may also experience some issues with your browser, such as an alert box that a script is taking a long time to run.
Would you like to continue?
You have chosen to open the Whole Directive without Annexes
The Whole Directive without Annexes you have selected contains over 200 provisions and might take some time to download. You may also experience some issues with your browser, such as an alert box that a script is taking a long time to run.
Would you like to continue?
You have chosen to open Schedules only
The Schedules you have selected contains over 200 provisions and might take some time to download. You may also experience some issues with your browser, such as an alert box that a script is taking a long time to run.
Would you like to continue?
Legislation is available in different versions:
Latest Available (revised):The latest available updated version of the legislation incorporating changes made by subsequent legislation and applied by our editorial team. Changes we have not yet applied to the text, can be found in the ‘Changes to Legislation’ area.
Original (As adopted by EU): The original version of the legislation as it stood when it was first adopted in the EU. No changes have been applied to the text.
Opening Options
Different options to open legislation in order to view more content on screen at once
More Resources
Access essential accompanying documents and information for this legislation item from this tab. Dependent on the legislation item being viewed this may include:
- the original print PDF of the as adopted version that was used for the EU Official Journal
- lists of changes made by and/or affecting this legislation item
- all formats of all associated documents
- correction slips
- links to related legislation and further information resources
More Resources
Use this menu to access essential accompanying documents and information for this legislation item. Dependent on the legislation item being viewed this may include:
- the original print PDF of the as adopted version that was used for the print copy
- correction slips
Click 'View More' or select 'More Resources' tab for additional information including:
- lists of changes made by and/or affecting this legislation item
- confers power and blanket amendment details
- all formats of all associated documents
- links to related legislation and further information resources
All content is available under the Open Government Licence v3.0 except where otherwise stated. This site additionally contains content derived from EUR-Lex, reused under the terms of the Commission Decision 2011/833/EU on the reuse of documents from the EU institutions. For more information see the EUR-Lex public statement on re-use.