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TABLE OF CONTENTS TITLE 1 — | SUBJECT MATTER AND SCOPE TITLE II — | TERRITORIAL SCOPE TITLE III — | TAXABLE PERSONS TITLE IV — | TAXABLE TRANSACTIONS Chapter 1 — | Supply of goods Chapter 2 — | Intra-Community acquisition of goods Chapter 3 — | Supply of services Chapter 4 — | Importation of goods Chapter 5 — | Provisions common to Chapters 1 and 3 TITLE V — | PLACE OF TAXABLE TRANSACTIONS Chapter 1 — | Place of supply of goods Section 1 — | Supply of goods without transport Section 2 — | Supply of goods with transport Section 3 — | Supply of goods on board ships, aircraft or trains Section 4 — | Supply of goods through distribution systems 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 Chapter 1 — | General provisions Chapter 2 — | Supply of goods or services Chapter 3 — | Intra-Community acquisition of goods Chapter 4 — | Importation of goods TITLE VII — | TAXABLE AMOUNT Chapter 1 — | Definition Chapter 2 — | Supply of goods or services Chapter 3 — | Intra-Community acquisition of goods Chapter 4 — | Importation of goods Chapter 5 — | Miscellaneous provisions TITLE VIII — | RATES Chapter 1 — | Application of rates Chapter 2 — | Structure and level of rates Section 1 — | Standard rate Section 2 — | Reduced rates Section 2a — | Exceptional situations Section 3 — | Particular provisions Chapter 5 — | Temporary provisions 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 Section 1 — | Exemptions related to the supply of goods Section 2 — | Exemptions for intra-Community acquisitions of goods Section 3 — | Exemptions for certain transport services 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 Section 1 — | Customs warehouses, warehouses other than customs warehouses and similar arrangements Section 2 — | Transactions exempted with a view to export and in the framework of trade between the Member States Section 3 — | Provisions common to Sections 1 and 2 TITLE X — | DEDUCTIONS Chapter 1 — | Origin and scope of right of deduction Chapter 2 — | Proportional deduction Chapter 3 — | Restrictions on the right of deduction Chapter 4 — | Rules governing exercise of the right of deduction Chapter 5 — | Adjustment of deductions TITLE XI — | OBLIGATIONS OF TAXABLE PERSONS AND CERTAIN NON-TAXABLE PERSONS Chapter 1 — | Obligation to pay Section 1 — | Persons liable for payment of VAT to the tax authorities Section 2 — | Payment arrangements Chapter 2 — | Identification Chapter 3 — | Invoicing Section 1 — | Definition Section 2 — | Concept of invoice Section 3 — | Issue of invoices Section 4 — | Content of invoices Section 5 — | Sending invoices by electronic means Section 6 — | Simplification measures Chapter 4 — | Accounting Section 1 — | Definition Section 2 — | General obligations Section 2a — | General obligations of payment service providers Section 3 — | Specific obligations relating to the storage of all invoices Section 4 — | Right of access to invoices stored by electronic means in another Member State Chapter 5 — | Returns Chapter 6 — | Recapitulative statements Chapter 7 — | Miscellaneous provisions Chapter 8 — | Obligations relating to certain importations and exportations Section 1 — | Importation Section 2 — | Exportation TITLE XII — | SPECIAL SCHEMES Chapter 1 — | Special scheme for small enterprises Section — 1 | Definitions Section 1 — | Simplified procedures for charging and collection Section 2 — | Exemptions Section 2a — | Simplification of obligations for exempt 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 Subsection 1 — | Margin scheme Subsection 2 — | Transitional arrangements for second-hand means of transport 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 Section 1 — | General provisions Section 2 — | Exemption from VAT Section 3 — | Taxation option Section 4 — | Transactions on a regulated gold bullion market Section 5 — | Special rights and obligations for traders in investment gold Chapter 6 — | Special schemes for non-established taxable persons supplying telecommunications services, broadcasting services or electronic services to non-taxable persons Section 1 — | General provisions Section 2 — | Special scheme for telecommunications, broadcasting or electronic services supplied by taxable persons not established within the Community Section 3 — | 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 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 Section 1 — | Derogations for States which were members of the Community on 1 January 1978 Section 2 — | Derogations for States which acceded to the Community after 1 January 1978 Section 3 — | Provisions common to Sections 1 and 2 Chapter 2 — | Derogations subject to authorisation Section 1 — | Simplification measures and measures to prevent tax evasion or avoidance Section 2 — | International agreements TITLE XIV — | MISCELLANEOUS Chapter 1 — | Implementing measures Chapter 2 — | VAT Committee Chapter 3 — | Conversion rates Chapter 4 — | Other taxes, duties and charges TITLE XV — | FINAL PROVISIONS 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 Chapter 2a — | Transitional measures for the application of new legislation Chapter 3 — | Transposition and entry into force ANNEX I — | LIST OF THE ACTIVITIES REFERRED TO IN THE THIRD SUBPARAGRAPH OF ARTICLE 13(1) ANNEX II — | INDICATIVE LIST OF THE ELECTRONICALLY SUPPLIED SERVICES REFERRED TO IN POINT (C) OF THE FIRST PARAGRAPH OF ARTICLE 58 ANNEX III — | LIST OF SUPPLIES OF GOODS AND SERVICES TO WHICH THE REDUCED RATES AND THE EXEMPTION WITH DEDUCTIBILITY OF VAT REFERRED TO IN ARTICLE 98 MAY BE APPLIED ANNEX IV — | LIST OF THE SERVICES REFERRED TO IN ARTICLE 106 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) Part A — | Works of art Part B — | Collectors' items Part C — | Antiques ANNEX X — | ►A1 LIST OF TRANSACTIONS COVERED BY THE DEROGATIONS REFERRED TO IN ARTICLES 370 AND 371 AND ARTICLES 375 TO 390c ◄ Part A — | Transactions which Member States may continue to tax Part B — | Transactions which Member States may continue to exempt ANNEX XI | Part A — | Repealed Directives with their successive amendments Part B — | Time limits for transposition into national law (referred to in Article 411) ANNEX XII — | CORRELATION TABLE

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Source: EUR-Lex CELLAR · retrieved 2026-08-05 · Text as consolidated on 2025-04-14; changes after this date are not shown.