1. Introductory Text

  2. TITLE I SUBJECT MATTER AND SCOPE

    1. Article 1.(1) This Directive establishes the common system of value added...

    2. Article 2.(1) The following transactions shall be subject to VAT:

    3. Article 3.(1) By way of derogation from Article 2(1)(b)(i), the following transactions...

    4. Article 4.In addition to the transactions referred to in Article 3, the...

  3. TITLE II TERRITORIAL SCOPE

    1. Article 5.For the purposes of applying this Directive, the following definitions...

    2. Article 6.(1) This Directive shall not apply to the following territories...

    3. Article 7.(1) In view of the conventions and treaties concluded with...

    4. Article 8.If the Commission considers that the provisions laid down in...

  4. TITLE III TAXABLE PERSONS

    1. Article 9.(1) ‘Taxable person’ shall mean any person who, independently, carries...

    2. Article 10.The condition in Article 9(1) that the economic activity be conducted...

    3. Article 11.After consulting the advisory committee on value added tax (hereafter,...

    4. Article 12.(1) Member States may regard as a taxable person anyone...

    5. Article 13.(1) States, regional and local government authorities and other bodies...

  5. TITLE IV TAXABLE TRANSACTIONS

    1. CHAPTER 1 supply of goods

      1. Article 14.(1) ‘Supply of goods’ shall mean the transfer of the...

      2. Article 15.(1) Electricity, gas, heat, refrigeration and the like shall be...

      3. Article 16.The application by a taxable person of goods forming part...

      4. Article 17.(1) The transfer by a taxable person of goods forming...

      5. Article 18.Member States may treat each of the following transactions as...

      6. Article 19.In the event of a transfer, whether for consideration or...

    2. CHAPTER 2 Intra-Community acquisition of goods

      1. Article 20.‘Intra-Community acquisition of goods’ shall mean the acquisition of the...

      2. Article 21.The application by a taxable person, for the purposes of...

      3. Article 22.The application by the armed forces of a State party...

      4. Article 23.Member States shall take the measures necessary to ensure that...

    3. CHAPTER 3 Supply of services

      1. Article 24.(1) ‘Supply of services’ shall mean any transaction which does...

      2. Article 25.A supply of services may consist, inter alia, in one...

      3. Article 26.(1) Each of the following transactions shall be treated as...

      4. Article 27.In order to prevent distortion of competition and after consulting...

      5. Article 28.Where a taxable person acting in his own name but...

      6. Article 29.Article 19 shall apply in like manner to the supply of...

    4. CHAPTER 4 Importation of goods

      1. Article 30.‘Importation of goods’ shall mean the entry into the Community...

  6. TITLE V PLACE OF TAXABLE TRANSACTIONS

    1. CHAPTER 1 Place of supply of goods

      1. Section 1 Supply of goods without transport

        1. Article 31.Where goods are not dispatched or transported, the place of...

      2. Section 2 Supply of goods with transport

        1. Article 32.Where goods are dispatched or transported by the supplier, or...

        2. Article 33.(1) By way of derogation from Article 32, the place of...

        3. Article 34.(1) Provided the following conditions are met, Article 33 shall not...

        4. Article 35.Articles 33 and 34 shall not apply to supplies of second-hand...

        5. Article 36.Where goods dispatched or transported by the supplier, by the...

      3. Section 3 Supply of goods on board ships, aircraft or trains

        1. Article 37.(1) Where goods are supplied on board ships, aircraft or...

      4. Section 4 Supply of goods through distribution systems

        1. Article 38.(1) In the case of the supply of gas through...

        2. Article 39.In the case of the supply of gas through the...

    2. CHAPTER 2 Place of an intra-Community acquisition of goods

      1. Article 40.The place of an intra-Community acquisition of goods shall be...

      2. Article 41.Without prejudice to Article 40, the place of an intra-Community acquisition...

      3. Article 42.The first paragraph of Article 41 shall not apply and VAT...

    3. CHAPTER 3 Place of supply of services

      1. Section 1 General rule

        1. Article 43.The place of supply of services shall be deemed to...

      2. Section 2 Particular provisions

        1. Subsection 1 Supply of services by intermediaries

          1. Article 44.The place of supply of services by an intermediary acting...

        2. Subsection 2 Supply of services connected with immovable property

          1. Article 45.The place of supply of services connected with immovable property,...

        3. Subsection 3 Supply of transport

          1. Article 46.The place of supply of transport other than the intra-Community...

          2. Article 47.The place of supply of intra-Community transport of goods shall...

          3. Article 48.‘Intra-Community transport of goods’ shall mean any transport of goods...

          4. Article 49.The transport of goods in respect of which the place...

          5. Article 50.The place of the supply of services by an intermediary,...

          6. Article 51.Member States need not apply VAT to that part of...

        4. Subsection 4 Supply of cultural and similar services, ancillary transport services or services relating to movable tangible property

          1. Article 52.The place of supply of the following services shall be...

          2. Article 53.By way of derogation from Article 52(b), the place of supply...

          3. Article 54.The place of the supply of services by an intermediary,...

          4. Article 55.By way of derogation from Article 52(c), the place of supply...

        5. Subsection 5 Supply of miscellaneous services

          1. Article 56.(1) The place of supply of the following services to...

          2. Article 57.(1) Where the services referred to in point (k) of Article 56(1)...

        6. Subsection 6 Criterion of effective use and enjoyment

          1. Article 58.In order to avoid double taxation, non-taxation or distortion of...

          2. Article 59.(1) Member States shall apply Article 58(b) to telecommunications services supplied...

    4. CHAPTER 4 Place of importation of goods

      1. Article 60.The place of importation of goods shall be the Member...

      2. Article 61.By way of derogation from Article 60, where, on entry into...

  7. TITLE VI CHARGEABLE EVENT AND CHARGEABILITY OF VAT

    1. CHAPTER 1 General provisions

      1. Article 62.For the purposes of this Directive: ‘chargeable event’ shall mean...

    2. CHAPTER 2 Supply of goods or services

      1. Article 63.The chargeable event shall occur and VAT shall become chargeable...

      2. Article 64.(1) Where it gives rise to successive statements of account...

      3. Article 65.Where a payment is to be made on account before...

      4. Article 66.By way of derogation from Articles 63, 64 and 65, Member...

      5. Article 67.(1) Where, in accordance with the conditions laid down in...

    3. CHAPTER 3 Intra-Community acquisition of goods

      1. Article 68.The chargeable event shall occur when the intra-Community acquisition of...

      2. Article 69.(1) In the case of the intra-Community acquisition of goods,...

    4. CHAPTER 4 Importation of goods

      1. Article 70.The chargeable event shall occur and VAT shall become chargeable...

      2. Article 71.(1) Where, on entry into the Community, goods are placed...

  8. TITLE VII TAXABLE AMOUNT

    1. CHAPTER 4 IMPORTATION OF GOODS

      1. Article 72.For the purposes of this Directive, ‘open market value’ shall...

    2. CHAPTER 2 Supply of goods or services

      1. Article 73.In respect of the supply of goods or services, other...

      2. Article 74.Where a taxable person applies or disposes of goods forming...

      3. Article 75.In respect of the supply of services, as referred to...

      4. Article 76.In respect of the supply of goods consisting in transfer...

      5. Article 77.In respect of the supply by a taxable person of...

      6. Article 78.The taxable amount shall include the following factors: taxes, duties,...

      7. Article 79.The taxable amount shall not include the following factors: price...

      8. Article 80.(1) In order to prevent tax evasion or avoidance, Member...

      9. Article 81.Member States which, at 1 January 1993, were not availing themselves...

      10. Article 82.Member States may provide that, in respect of the supply...

    3. CHAPTER 3 Intra-Community acquisition of goods

      1. Article 83.In respect of the intra-Community acquisition of goods, the taxable...

      2. Article 84.(1) Member States shall take the measures necessary to ensure...

    4. CHAPTER 4 Importation of goods

      1. Article 85.In respect of the importation of goods, the taxable amount...

      2. Article 86.(1) The taxable amount shall include the following factors, in...

      3. Article 87.The taxable amount shall not include the following factors: price...

      4. Article 88.Where goods temporarily exported from the Community are re-imported after...

      5. Article 89.Member States which, at 1 January 1993, were not availing themselves...

    5. CHAPTER 5 Miscellaneous provisions

      1. Article 90.(1) In the case of cancellation, refusal or total or...

      2. Article 91.(1) Where the factors used to determine the taxable amount...

      3. Article 92.As regards the costs of returnable packing material, Member States...

  9. TITLE VIII RATES

    1. CHAPTER 1 Application of rates

      1. Article 93.The rate applicable to taxable transactions shall be that in...

      2. Article 94.(1) The rate applicable to the intra-Community acquisition of goods...

      3. Article 95.Where rates are changed, Member States may, in the cases...

    2. CHAPTER 2 Structure and level of rates

      1. Section 1 Standard rate

        1. Article 96.Member States shall apply a standard rate of VAT, which...

        2. Article 97.(1) From 1 January 2006 until 31 December 2010, the standard rate...

      2. Section 2 Reduced rates

        1. Article 98.(1) Member States may apply either one or two reduced...

        2. Article 99.(1) The reduced rates shall be fixed as a percentage...

        3. Article 100.On the basis of a report from the Commission, the...

        4. Article 101.By 30 June 2007 at the latest the Commission shall present...

      3. Section 3 Particular provisions

        1. Article 102.Member States may apply a reduced rate to the supply...

        2. Article 103.(1) Member States may provide that the reduced rate, or...

        3. Article 104.Austria may, in the communes of Jungholz and Mittelberg (Kleines...

        4. Article 105.Portugal may, in the case of transactions carried out in...

    3. CHAPTER 3 Temporary provisions for particular labour-intensive services

      1. Article 106.The Council may, acting unanimously on a proposal from the...

      2. Article 107.The services referred to in Article 106 must meet the following...

      3. Article 108.Any Member State wishing to apply for the first time...

    4. CHAPTER 4 Special provisions applying until the adoption of definitive arrangements

      1. Article 109.Pending introduction of the definitive arrangements referred to in Article 402,...

      2. Article 110.Member States which, at 1 January 1991, were granting exemptions with...

      3. Article 111.Subject to the conditions laid down in the second paragraph...

      4. Article 112.If the provisions of Article 110 cause for Ireland distortion of...

      5. Article 113.Member States which, at 1 January 1991, in accordance with Community...

      6. Article 114.(1) Member States which, on 1 January 1993, were obliged to...

      7. Article 115.Member States which, at 1 January 1991, were applying a reduced...

      8. Article 116.Portugal may apply one of the two reduced rates provided...

      9. Article 117.(1) For the purposes of applying Article 115, Austria may continue...

      10. Article 118.Member States which, at 1 January 1991, were applying a reduced...

      11. Article 119.For the purposes of applying Article 118, Austria may apply a...

      12. Article 120.Greece may apply rates up to 30 % lower than the...

      13. Article 121.Member States which, at 1 January 1993, regarded work under contract...

      14. Article 122.Member States may apply a reduced rate to the supply...

    5. CHAPTER 5 Temporary provisions

      1. Article 123.The Czech Republic may, until 31 December 2007, continue to apply...

      2. Article 124.Estonia may, until 30 June 2007, continue to apply a reduced...

      3. Article 125.(1) Cyprus may, until 31 December 2007, continue to grant an...

      4. Article 126.Hungary may continue to apply a reduced rate of not...

      5. Article 127.Malta may, until 1 January 2010, continue to grant an exemption...

      6. Article 128.(1) Poland may, until 31 December 2007 grant an exemption with...

      7. Article 129.(1) Slovenia may, until 31 December 2007 or until the introduction...

      8. Article 130.Slovakia may continue to apply a reduced rate of not...

  10. TITLE IX EXEMPTIONS

    1. CHAPTER 1 General provisions

      1. Article 131.The exemptions provided for in Chapters 2 to 9 shall apply...

    2. CHAPTER 2 Exemptions for certain activities in the public interest

      1. Article 132.(1) Member States shall exempt the following transactions:

      2. Article 133.Member States may make the granting to bodies other than...

      3. Article 134.The supply of goods or services shall not be granted...

    3. CHAPTER 3 Exemptions for other activities

      1. Article 135.(1) Member States shall exempt the following transactions:

      2. Article 136.Member States shall exempt the following transactions: the supply of...

      3. Article 137.(1) Member States may allow taxable persons a right of...

    4. CHAPTER 4 Exemptions for intra-community transactions

      1. Section 1 Exemptions related to the supply of goods

        1. Article 138.(1) Member States shall exempt the supply of goods dispatched...

        2. Article 139.(1) The exemption provided for in Article 138(1) shall not apply...

      2. Section 2 Exemptions for intra-Community acquisitions of goods

        1. Article 140.Member States shall exempt the following transactions: the intra-Community acquisition...

        2. Article 141.Each Member State shall take specific measures to ensure that...

      3. Section 3 Exemptions for certain transport services

        1. Article 142.Member States shall exempt the supply of intra-Community transport of...

    5. CHAPTER 5 Exemptions on importation

      1. Article 143.Member States shall exempt the following transactions: the final importation...

      2. Article 144.Member States shall exempt the supply of services relating to...

      3. Article 145.(1) The Commission shall, where appropriate, as soon as possible,...

    6. CHAPTER 6 Exemptions on exportation

      1. Article 146.(1) Member States shall exempt the following transactions:

      2. Article 147.(1) Where the supply of goods referred to in point (b)...

    7. CHAPTER 7 EXEMPTIONS RELATED TO INTERNATIONAL TRANSPORT

      1. Article 148.Member States shall exempt the following transactions: the supply of...

      2. Article 149.Portugal may treat sea and air transport between the islands...

      3. Article 150.(1) The Commission shall, where appropriate, as soon as possible,...

    8. CHAPTER 8 Exemptions relating to certain Transactions treated as exports

      1. Article 151.(1) Member States shall exempt the following transactions:

      2. Article 152.Member States shall exempt the supply of gold to central...

    9. CHAPTER 9 Exemptions for the supply of services by intermediaries

      1. Article 153.Member States shall exempt the supply of services by intermediaries,...

    10. CHAPTER 10 Exemptions for transactions relating to international trade

      1. Section 1 Customs warehouses, warehouses other than customs warehouses and similar arrangements

        1. Article 154.For the purposes of this Section, ‘warehouses other than customs...

        2. Article 155.Without prejudice to other Community tax provisions, Member States may,...

        3. Article 156.(1) Member States may exempt the following transactions:

        4. Article 157.(1) Member States may exempt the following transactions:

        5. Article 158.(1) By way of derogation from Article 157(2), Member States may...

        6. Article 159.Member States may exempt the supply of services relating to...

        7. Article 160.(1) Member States may exempt the following transactions:

        8. Article 161.Member States may exempt supply of the following goods and...

        9. Article 162.Where Member States exercise the option provided for in this...

        10. Article 163.If the goods cease to be covered by the arrangements...

      2. Section 2 Transactions exempted with a view to export and in the framework of trade between the Member States

        1. Article 164.(1) Member States may, after consulting the VAT Committee, exempt...

        2. Article 165.Member States may set a common maximum amount for transactions...

      3. Section 3 Provisions common to Sections 1 and 2

        1. Article 166.The Commission shall, where appropriate, as soon as possible, present...

  11. TITLE X DEDUCTIONS

    1. CHAPTER 1 Origin and scope of right of deduction

      1. Article 167.A right of deduction shall arise at the time the...

      2. Article 168.In so far as the goods and services are used...

      3. Article 169.In addition to the deduction referred to in Article 168, the...

      4. Article 170.All taxable persons who, within the meaning of Article 1 of...

      5. Article 171.(1) VAT shall be refunded to taxable persons who are...

      6. Article 172.(1) Any person who is regarded as a taxable person...

    2. CHAPTER 2 Proportional deduction

      1. Article 173.(1) In the case of goods or services used by...

      2. Article 174.(1) The deductible proportion shall be made up of a...

      3. Article 175.(1) The deductible proportion shall be determined on an annual...

    3. CHAPTER 3 Restrictions on the right of deduction

      1. Article 176.The Council, acting unanimously on a proposal from the Commission,...

      2. Article 177.After consulting the VAT Committee, each Member State may, for...

    4. CHAPTER 4 Rules governing exercise of the right of deduction

      1. Article 178.In order to exercise the right of deduction, a taxable...

      2. Article 179.The taxable person shall make the deduction by subtracting from...

      3. Article 180.Member States may authorise a taxable person to make a...

      4. Article 181.Member States may authorise a taxable person who does not...

      5. Article 182.Member States shall determine the conditions and detailed rules for...

      6. Article 183.Where, for a given tax period, the amount of deductions...

    5. CHAPTER 5 Adjustment of deductions

      1. Article 184.The initial deduction shall be adjusted where it is higher...

      2. Article 185.(1) Adjustment shall, in particular, be made where, after the...

      3. Article 186.Member States shall lay down the detailed rules for applying...

      4. Article 187.(1) In the case of capital goods, adjustment shall be...

      5. Article 188.(1) If supplied during the adjustment period, capital goods shall...

      6. Article 189.For the purposes of applying Articles 187 and 188, Member States...

      7. Article 190.For the purposes of Articles 187, 188, 189 and 191, Member...

      8. Article 191.If, in any Member State, the practical effect of applying...

      9. Article 192.Where a taxable person transfers from being taxed in the...

  12. TITLE XI OBLIGATIONS OF TAXABLE PERSONS AND CERTAIN NON-TAXABLE PERSONS

    1. CHAPTER 1 Obligation to pay

      1. Section 1 Persons liable for payment of VAT to the tax authorities

        1. Article 193.VAT shall be payable by any taxable person carrying out...

        2. Article 194.(1) Where the taxable supply of goods or services is...

        3. Article 195.VAT shall be payable by any person who is identified...

        4. Article 196.VAT shall be payable by any taxable person to whom...

        5. Article 197.(1) VAT shall be payable by the person to whom...

        6. Article 198.(1) Where specific transactions relating to investment gold between a...

        7. Article 199.(1) Member States may provide that the person liable for...

        8. Article 200.VAT shall be payable by any person making a taxable...

        9. Article 201.On importation, VAT shall be payable by any person or...

        10. Article 202.VAT shall be payable by any person who causes goods...

        11. Article 203.VAT shall be payable by any person who enters the...

        12. Article 204.(1) Where, pursuant to Articles 193 to 197 and Articles 199 and...

        13. Article 205.In the situations referred to in Articles 193 to 200 and...

      2. Section 2 Payment arrangements

        1. Article 206.Any taxable person liable for payment of VAT must pay...

        2. Article 207.Member States shall take the measures necessary to ensure that...

        3. Article 208.Where Member States designate the customer for investment gold as...

        4. Article 209.Member States shall take the measures necessary to ensure that...

        5. Article 210.Member States shall adopt arrangements for payment of VAT on...

        6. Article 211.Member States shall lay down the detailed rules for payment...

        7. Article 212.Member States may release taxable persons from payment of the...

    2. CHAPTER 2 Identification

      1. Article 213.(1) Every taxable person shall state when his activity as...

      2. Article 214.(1) Member States shall take the measures necessary to ensure...

      3. Article 215.Each individual VAT identification number shall have a prefix in...

      4. Article 216.Member States shall take the measures necessary to ensure that...

    3. CHAPTER 3 Invoicing

      1. Section 1 Definition

        1. Article 217.For the purposes of this Chapter, ‘transmission or provision by...

      2. Section 2 Concept of invoice

        1. Article 218.For the purposes of this Directive, Member States shall accept...

        2. Article 219.Any document or message that amends and refers specifically and...

      3. Section 3 Issue of invoices

        1. Article 220.Every taxable person shall ensure that, in respect of the...

        2. Article 221.(1) Member States may impose on taxable persons an obligation...

        3. Article 222.Member States may impose time limits on taxable persons for...

        4. Article 223.In accordance with conditions to be laid down by the...

        5. Article 224.(1) Invoices may be drawn up by the customer in...

        6. Article 225.Member States may impose specific conditions on taxable persons supplying...

      4. Section 4 Content of invoices

        1. Article 226.Without prejudice to the particular provisions laid down in this...

        2. Article 227.Member States may require taxable persons established in their territory...

        3. Article 228.Member States in whose territory goods or services are supplied...

        4. Article 229.Member States shall not require invoices to be signed.

        5. Article 230.The amounts which appear on the invoice may be expressed...

        6. Article 231.For control purposes, Member States may require invoices in respect...

      5. Section 5 Sending invoices by electronic means

        1. Article 232.Invoices issued pursuant to Section 2 may be sent on paper...

        2. Article 233.(1) Invoices sent or made available by electronic means shall...

        3. Article 234.Member States may not impose on taxable persons supplying goods...

        4. Article 235.Member States may lay down specific conditions for invoices issued...

        5. Article 236.Where batches containing several invoices are sent or made available...

        6. Article 237.The Commission shall present, at the latest on 31 December 2008,...

      6. Section 6 Simplification measures

        1. Article 238.(1) After consulting the VAT Committee, Member States may, in...

        2. Article 239.In cases where Member States make use of the option...

        3. Article 240.Where the taxable person has been allocated a VAT identification...

    4. CHAPTER 4 Accounting

      1. Section 1 Definition

        1. Article 241.For the purposes of this Chapter, ‘storage of an invoice...

      2. Section 2 General obligations

        1. Article 242.Every taxable person shall keep accounts in sufficient detail for...

        2. Article 243.(1) Every taxable person shall keep a register of the...

      3. Section 3 Specific obligations relating to the storage of all invoices

        1. Article 244.Every taxable person shall ensure that copies of the invoices...

        2. Article 245.(1) For the purposes of this Directive, the taxable person...

        3. Article 246.The authenticity of the origin and the integrity of the...

        4. Article 247.(1) Each Member State shall determine the period throughout which...

        5. Article 248.Member States may, subject to conditions which they lay down,...

      4. Section 4 Right of access to invoices stored by electronic means in another Member State

        1. Article 249.Where a taxable person stores invoices which he issues or...

    5. CHAPTER 5 Returns

      1. Article 250.(1) Every taxable person shall submit a VAT return setting...

      2. Article 251.In addition to the information referred to in Article 250, the...

      3. Article 252.(1) The VAT return shall be submitted by a deadline...

      4. Article 253.Sweden may apply a simplified procedure for small and medium-sized...

      5. Article 254.In the case of supplies of new means of transport...

      6. Article 255.Where Member States designate the customer of investment gold as...

      7. Article 256.Member States shall take the measures necessary to ensure that...

      8. Article 257.Member States shall take the measures necessary to ensure that...

      9. Article 258.Member States shall lay down detailed rules for the submission...

      10. Article 259.Member States may require persons who make intra-Community acquisitions of...

      11. Article 260.Member States shall lay down detailed rules for the submission...

      12. Article 261.(1) Member States may require the taxable person to submit...

    6. CHAPTER 6 Recapitulative statements

      1. Article 262.Every taxable person identified for VAT purposes shall submit a...

      2. Article 263.(1) The recapitulative statement shall be drawn up for each...

      3. Article 264.(1) The recapitulative statement shall set out the following information:...

      4. Article 265.(1) In the case of intra-Community acquisitions of goods, as...

      5. Article 266.By way of derogation from Articles 264 and 265, Member States...

      6. Article 267.Member States shall take the measures necessary to ensure that...

      7. Article 268.Member States may require that taxable persons who, in their...

      8. Article 269.Acting unanimously on a proposal from the Commission, the Council...

      9. Article 270.By virtue of the authorisation referred to in Article 269, Member...

      10. Article 271.By virtue of the authorisation referred to in Article 269, Member...

    7. CHAPTER 7 Miscellaneous provisions

      1. Article 272.(1) Member States may release the following taxable persons from...

      2. Article 273.Member States may impose other obligations which they deem necessary...

    8. CHAPTER 8 Obligations relating to certain importations and exportations

      1. Section 1 Importation

        1. Article 274.Articles 275, 276 and 277 shall apply to the importation of...

        2. Article 275.The formalities relating to the importation of the goods referred...

        3. Article 276.Where dispatch or transport of the goods referred to in...

        4. Article 277.Where, on their entry into the Community, the goods referred...

      2. Section 2 Exportation

        1. Article 278.Articles 279 and 280 shall apply to the exportation of goods...

        2. Article 279.The formalities relating to the exportation of the goods referred...

        3. Article 280.In the case of goods which are temporarily exported from...

  13. TITLE XII SPECIAL SCHEMES

    1. CHAPTER 1 Special scheme for small enterprises

      1. Section 1 Simplified procedures for charging and collection

        1. Article 281.Member States which might encounter difficulties in applying the normal...

      2. Section 2 Exemptions or graduated relief

        1. Article 282.The exemptions and graduated tax relief provided for in this...

        2. Article 283.(1) The arrangements provided for in this Section shall not...

        3. Article 284.(1) Member States which have exercised the option under Article 14...

        4. Article 285.Member States which have not exercised the option under Article 14...

        5. Article 286.Member States which, at 17 May 1977, exempted taxable persons whose...

        6. Article 287.Member States which acceded after 1 January 1978 may exempt taxable...

        7. Article 288.The turnover serving as a reference for the purposes of...

        8. Article 289.Taxable persons exempt from VAT shall not be entitled to...

        9. Article 290.Taxable persons who are entitled to exemption from VAT may...

        10. Article 291.Subject to the application of Article 281, taxable persons enjoying graduated...

        11. Article 292.The arrangements provided for in this Section shall apply until...

      3. Section 3 Reporting and review

        1. Article 293.Every four years starting from the adoption of this Directive,...

        2. Article 294.The Council shall decide, in accordance with Article 93 of the...

    2. CHAPTER 2 Common flat-rate scheme for farmers

      1. Article 295.(1) For the purposes of this Chapter, the following definitions...

      2. Article 296.(1) Where the application to farmers of the normal VAT...

      3. Article 297.Member States shall, where necessary, fix the flat-rate compensation percentages....

      4. Article 298.The flat-rate compensation percentages shall be calculated on the basis...

      5. Article 299.The flat-rate compensation percentages may not have the effect of...

      6. Article 300.The flat-rate compensation percentages shall be applied to the prices,...

      7. Article 301.(1) In the case of the supply of agricultural products...

      8. Article 302.If a flat-rate farmer is entitled to flat-rate compensation, he...

      9. Article 303.(1) Where the taxable customer pays flat-rate compensation pursuant to...

      10. Article 304.Member States shall take all measures necessary to verify payments...

      11. Article 305.Whenever Member States apply this flat-rate scheme, they shall take...

    3. CHAPTER 3 Special scheme for travel agents

      1. Article 306.(1) Member States shall apply a special VAT scheme, in...

      2. Article 307.Transactions made, in accordance with the conditions laid down in...

      3. Article 308.The taxable amount and the price exclusive of VAT, within...

      4. Article 309.If transactions entrusted by the travel agent to other taxable...

      5. Article 310.VAT charged to the travel agent by other taxable persons...

    4. CHAPTER 4 Special arrangements for second-hand goods, works of art, collectors' items and antiques

      1. Section 1 Definitions

        1. Article 311.(1) For the purposes of this Chapter, and without prejudice...

      2. Section 2 Special arrangements for taxable dealers

        1. Subsection 1 Margin scheme

          1. Article 312.For the purposes of this Subsection, the following definitions shall...

          2. Article 313.(1) In respect of the supply of second-hand goods, works...

          3. Article 314.The margin scheme shall apply to the supply by a...

          4. Article 315.The taxable amount in respect of the supply of goods...

          5. Article 316.(1) Member States shall grant taxable dealers the right to...

          6. Article 317.If a taxable dealer exercises the option under Article 316, the...

          7. Article 318.(1) In order to simplify the procedure for collecting the...

          8. Article 319.The taxable dealer may apply the normal VAT arrangements to...

          9. Article 320.(1) Where the taxable dealer applies the normal VAT arrangements...

          10. Article 321.If carried out in accordance with the conditions specified in...

          11. Article 322.In so far as goods are used for the purpose...

          12. Article 323.Taxable persons may not deduct from the VAT for which...

          13. Article 324.Where the taxable dealer applies both the normal VAT arrangements...

          14. Article 325.The taxable dealer may not enter separately on the invoices...

        2. Subsection 2 Transitional arrangements for second-hand means of transport

          1. Article 326.Member States which, at 31 December 1992, were applying special tax...

          2. Article 327.(1) These transitional arrangements shall apply to supplies of second-hand...

          3. Article 328.The VAT due in respect of each supply referred to...

          4. Article 329.The VAT regarded as being incorporated by the taxable dealer...

          5. Article 330.The VAT due in respect of each supply of means...

          6. Article 331.Taxable persons may not deduct from the VAT for which...

          7. Article 332.The taxable dealer may not enter separately on the invoices...

      3. Section 3 Special arrangements for sales by public auction

        1. Article 333.(1) Member States may, in accordance with the provisions of...

        2. Article 334.These special arrangements shall apply to supplies carried out by...

        3. Article 335.The supply of goods to a taxable person who is...

        4. Article 336.The taxable amount in respect of each supply of goods...

        5. Article 337.The net amount paid or to be paid by the...

        6. Article 338.Organisers of sales by public auction who supply goods in...

        7. Article 339.The organiser of the sale by public auction must issue...

        8. Article 340.(1) The organiser of the sale by public auction to...

        9. Article 341.Member States which apply the arrangements provided for in this...

      4. Section 4 Measures to prevent distortion of competition and tax evasion

        1. Article 342.Member States may take measures concerning the right of deduction...

        2. Article 343.Acting unanimously on a proposal from the Commission, the Council...

    5. CHAPTER 5 SPECIAL SCHEME FOR INVESTMENT GOLD

      1. Section 1 General provisions

        1. Article 344.(1) For the purposes of this Directive, and without prejudice...

        2. Article 345.Starting in 1999, each Member State shall inform the Commission...

      2. Section 2 Exemption from VAT

        1. Article 346.Member States shall exempt from VAT the supply, the intra-Community...

        2. Article 347.Member States shall exempt the services of agents who act...

      3. Section 3 Taxation option

        1. Article 348.Member States shall allow taxable persons who produce investment gold...

        2. Article 349.(1) Member States may allow taxable persons who, in the...

        3. Article 350.Where the supplier has exercised the right under Articles 348 and...

        4. Article 351.Member States shall lay down detailed rules for the exercise...

      4. Section 4 Transactions on a regulated gold bullion market

        1. Article 352.Each Member State may, after consulting the VAT Committee, apply...

        2. Article 353.Member States which, pursuant to Article 352, tax transactions between taxable...

      5. Section 5 Special rights and obligations for traders in investment gold

        1. Article 354.Where his subsequent supply of investment gold is exempt pursuant...

        2. Article 355.Taxable persons who produce investment gold or transform gold into...

        3. Article 356.(1) Member States shall ensure that traders in investment gold...

    6. CHAPTER 6 Special scheme for non-established taxable persons supplying electronic services to non-taxable persons

      1. Section 1 General provisions

        1. Article 357.This Chapter shall apply until 31 December 2006.

        2. Article 358.For the purposes of this Chapter, and without prejudice to...

      2. Section 2 Special scheme for electronically supplied services

        1. Article 359.Member States shall permit any non-established taxable person supplying electronic...

        2. Article 360.The non-established taxable person shall state to the Member State...

        3. Article 361.(1) The information which the non-established taxable person must provide...

        4. Article 362.The Member State of identification shall allocate to the non-established...

        5. Article 363.The Member State of identification shall strike the non-established taxable...

        6. Article 364.The non-established taxable person shall submit by electronic means to...

        7. Article 365.The VAT return shall show the identification number and, for...

        8. Article 366.(1) The VAT return shall be made out in euro....

        9. Article 367.The non-established taxable person shall pay the VAT when submitting...

        10. Article 368.The non-established taxable person making use of this special scheme...

        11. Article 369.(1) The non-established taxable person shall keep records of the...

  14. TITLE XIII DEROGATIONS

    1. CHAPTER 1 Derogations applying until the adoption of definitive arrangements

      1. Section 1 Derogations for States which were members of the Community on 1 January 1978

        1. Article 370.Member States which, at 1 January 1978, taxed the transactions listed...

        2. Article 371.Member States which, at 1 January 1978, exempted the transactions listed...

        3. Article 372.Member States which, at 1 January 1978, applied provisions derogating from...

        4. Article 373.Member States which, at 1 January 1978, applied provisions derogating from...

        5. Article 374.By way of derogation from Articles 169 and 309, Member States...

      2. Section 2 Derogations for States which acceded to the Community after 1 January 1978

        1. Article 375.Greece may continue to exempt the transactions listed in points (2),...

        2. Article 376.Spain may continue to exempt the supply of services performed...

        3. Article 377.Portugal may continue to exempt the transactions listed in points (2),...

        4. Article 378.(1) Austria may continue to tax the transactions listed in...

        5. Article 379.(1) Finland may continue to tax the transactions listed in...

        6. Article 380.Sweden may, in accordance with the conditions applying in that...

        7. Article 381.The Czech Republic may, in accordance with the conditions applying...

        8. Article 382.Estonia may, in accordance with the conditions applying in that...

        9. Article 383.Cyprus may, in accordance with the conditions applying in that...

        10. Article 384.For as long as the same exemptions are applied in...

        11. Article 385.Lithuania may, in accordance with the conditions applying in that...

        12. Article 386.Hungary may, in accordance with the conditions applying in that...

        13. Article 387.For as long as the same exemptions are applied in...

        14. Article 388.Poland may, in accordance with the conditions applying in that...

        15. Article 389.Slovenia may, in accordance with the conditions applying in that...

        16. Article 390.Slovakia may, in accordance with the conditions applying in that...

      3. Section 3 Provisions common to Sections 1 and 2

        1. Article 391.Member States which exempt the transactions referred to in Articles 371,...

        2. Article 392.Member States may provide that, in respect of the supply...

        3. Article 393.(1) With a view to facilitating the transition to the...

    2. CHAPTER 2 Derogations subject to authorisation

      1. Section 1 Simplification measures and measures to prevent tax evasion or avoidance

        1. Article 394.Member States which, at 1 January 1977, applied special measures to...

        2. Article 395.(1) The Council, acting unanimously on a proposal from the...

      2. Section 2 International agreements

        1. Article 396.(1) The Council, acting unanimously on a proposal from the...

  15. TITLE XIV MISCELLANEOUS

    1. CHAPTER 1 Implementing measures

      1. Article 397.The Council, acting unanimously on a proposal from the Commission,...

    2. CHAPTER 2 VAT Committee

      1. Article 398.(1) An advisory committee on value added tax, called ‘the...

    3. CHAPTER 3 Conversion rates

      1. Article 399.Without prejudice to any other particular provisions, the equivalents in...

      2. Article 400.When converting the amounts referred to in Article 399 into national...

    4. CHAPTER 4 Other taxes, duties and charges

      1. Article 401.Without prejudice to other provisions of Community law, this Directive...

  16. TITLE XV FINAL PROVISIONS

    1. CHAPTER 1 Transitional arrangements for the taxation of trade between Member States

      1. Article 402.(1) The arrangements provided for in this Directive for the...

      2. Article 403.The Council shall, acting in accordance with Article 93 of the...

      3. Article 404.Every four years starting from the adoption of this Directive,...

    2. CHAPTER 2 Transitional measures applicable in the context of accession to the European Union

      1. Article 405.For the purposes of this Chapter, the following definitions shall...

      2. Article 406.The provisions in force at the time the goods were...

      3. Article 407.The provisions in force at the time the goods were...

      4. Article 408.(1) The following shall be treated as an importation of...

      5. Article 409.In the cases referred to in Article 408(1), the place of...

      6. Article 410.(1) By way of derogation from Article 71, the importation of...

    3. CHAPTER 3 Transposition and entry into force

      1. Article 411.(1) Directive 67/227/EEC and Directive 77/388/EEC are repealed, without prejudice to the...

      2. Article 412.(1) Member States shall bring into force the laws, regulations...

      3. Article 413.This Directive shall enter into force on 1 January 2007.

      4. Article 414.This Directive is addressed to the Member States.

  17. Signature

    1. ANNEX I

      LIST OF THE ACTIVITIES REFERRED TO IN THE THIRD SUBPARAGRAPH OF ARTICLE 13(1)

      1. Telecommunications services; supply of water, gas, electricity and thermal energy;...

    2. ANNEX II

      INDICATIVE LIST OF THE ELECTRONICALLY SUPPLIED SERVICES REFERRED TO IN POINT (K) OF ARTICLE 56(1)

      1. Website supply, web-hosting, distance maintenance of programmes and equipment; supply...

    3. ANNEX III

      LIST OF SUPPLIES OF GOODS AND SERVICES TO WHICH THE REDUCED RATES REFERRED TO IN ARTICLE 98 MAY BE APPLIED

      1. Foodstuffs (including beverages but excluding alcoholic beverages) for human and...

    4. ANNEX IV

      LIST OF THE SERVICES REFERRED TO IN ARTICLE 106

      1. Minor repairing of: bicycles; shoes and leather goods; clothing and...

    5. ANNEX V

      CATEGORIES OF GOODS COVERED BY WAREHOUSING ARRANGEMENTS OTHER THAN CUSTOMS WAREHOUSING AS PROVIDED FOR UNDER ARTICLE 160(2)

    6. ANNEX VI

      LIST OF SUPPLIES OF GOODS AND SERVICES AS REFERRED TO IN POINT (D) OF ARTICLE 199(1)

      1. Supply of ferrous and non ferrous waste, scrap, and used...

    7. ANNEX VII

      LIST OF THE AGRICULTURAL PRODUCTION ACTIVITIES REFERRED TO IN POINT (4) OF ARTICLE 295(1)

      1. Crop production: general agriculture, including viticulture; growing of fruit (including...

    8. ANNEX VIII

      INDICATIVE LIST OF THE AGRICULTURAL SERVICES REFERRED TO IN POINT (5) OF ARTICLE 295(1)

      1. Field work, reaping and mowing, threshing, baling, collecting, harvesting, sowing...

    9. ANNEX IX

      WORKS OF ART, COLLECTORS' ITEMS AND ANTIQUES, AS REFERRED TO IN POINTS (2), (3) AND (4) OF ARTICLE 311(1)

      1. PART A Works of art

      2. PART B Collectors' items

      3. PART C Antiques

    10. ANNEX X

      LIST OF TRANSACTIONS COVERED BY THE DEROGATIONS REFERRED TO IN ARTICLES 370 AND 371 AND ARTICLES 375 TO 390

      1. PART A Transactions which Member States may continue to tax

      2. PART B Transactions which Member States may continue to exempt

    11. ANNEX XI

      1. PART A Repealed Directives with their successive amendments

        1. (1) Directive 67/227/EEC (OJ 71, 14.4.1967, p. 1301)

        2. (2) Directive 77/388/EEC (OJ L 145, 13.6.1977, p. 1)

      2. PART B Time limits for transposition into national law

    12. ANNEX XII

      CORRELATION TABLE