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Council Directive 2006/112/EC of 28 November 2006
On the common system of value added tax
VAT directive – VAT
- Recitals
TITLE I — SUBJECT MATTER AND SCOPE- TITLE II — TERRITORIAL SCOPE
- TITLE III — TAXABLE PERSONS
- TITLE IV — TAXABLE TRANSACTIONS
- TITLE V — PLACE OF TAXABLE TRANSACTIONS
- CHAPTER 1 — Place of supply of goods
- CHAPTER 2 — Place of an intra-Community acquisition of goods
- CHAPTER 3 — Place of supply of services
- Section 1 — Definitions
- Section 2 — General rules
- Section 3 — Particular provisions
- Subsection 1 — Supply of services by intermediaries
- Subsection 2 — Supply of services connected with immovable property
- Subsection 3 — Supply of transport
- Subsection 4 — Supply of cultural, artistic, sporting, scientific, educational, entertainment and similar services, ancillary transport services and valuations of and work on movable property
- Subsection 5 — Supply of restaurant and catering services
- Subsection 6 — Hiring of means of transport
- Subsection 7 — Supply of restaurant and catering services for consumption on board ships, aircraft or trains
- Subsection 8 — Supply of telecommunications, broadcasting and electronic services to non-taxable persons
- Subsection 9 — Supply of services to non-taxable persons outside the Community
- Subsection 10 — Prevention of double taxation or non-taxation
- CHAPTER 3a — Threshold for taxable persons making supplies of goods covered by point (a) of Article 33 and supplies of services covered by Article 58
- CHAPTER 4 — Place of importation of goods
- TITLE VI — CHARGEABLE EVENT AND CHARGEABILITY OF VAT
- TITLE VII — TAXABLE AMOUNT
- TITLE VIII — RATES
- TITLE IX — EXEMPTIONS
- CHAPTER 1 — General provisions
- CHAPTER 2 — Exemptions for certain activities in the public interest
- CHAPTER 3 — Exemptions for other activities
- CHAPTER 4 — Exemptions for intra-community transactions
- CHAPTER 5 — Exemptions on importation
- CHAPTER 6 — Exemptions on exportation
- CHAPTER 7 — Exemptions related to international transport
- 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
- TITLE X — DEDUCTIONS
- TITLE XI — OBLIGATIONS OF TAXABLE PERSONS AND CERTAIN NON-TAXABLE PERSONS
- CHAPTER 1 — Obligation to pay
- CHAPTER 2 — Identification
- CHAPTER 3 — Invoicing
- CHAPTER 4 — Accounting
- CHAPTER 5 — Returns
- CHAPTER 6 — Recapitulative statements
- CHAPTER 7 — Miscellaneous provisions
- CHAPTER 8 — Obligations relating to certain importations and exportations
- TITLE XII — SPECIAL SCHEMES
- CHAPTER 1 — Special scheme for small enterprises
- CHAPTER 2 — Common flat-rate scheme for farmers
- CHAPTER 3 — Special scheme for travel agents
- CHAPTER 4 — Special arrangements for second-hand goods, works of art, collectors' items and antiques
- Section 1 — Definitions
- Section 2 — Special arrangements for taxable dealers
- Section 3 — Special arrangements for sales by public auction
- Section 4 — Measures to prevent distortion of competition and tax evasion
- CHAPTER 5 — Special scheme for investment gold
- CHAPTER 6
- Section 1 — General provisions
- Section 2
- Section 3
- Article 369a — Special scheme for intra-Community distance sales of goods, for supplies of goods within a Member State made by electronic interfaces facilitating those supplies and for services supplied by taxable persons established within the Community but not in the Member State of consumption
- Article 369b
- Article 369c
- Article 369d
- Article 369e
- Article 369f
- Article 369g
- Article 369h
- Article 369i
- Article 369j
- Article 369k
- SECTION 4 — Special scheme for distance sales of goods imported from third territories or third countries
- CHAPTER 7 — Special arrangements for declaration and payment of import VAT
- CHAPTER 8 — Exchange values
- TITLE XIII — DEROGATIONS
- CHAPTER 1 — Derogations applying until the adoption of definitive arrangements
- CHAPTER 2 — Derogations subject to authorisation
- TITLE XIV — MISCELLANEOUS
- TITLE XV — FINAL PROVISIONS
- ANNEX
- ANNEX I — LIST OF THE ACTIVITIES REFERRED TO IN THE THIRD SUBPARAGRAPH OF ARTICLE 13(1)
- ANNEX II
- ANNEX III
- 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)
- ANNEX X
- ANNEX XI — PART A
- ANNEX XII — CORRELATION TABLE