COUNCIL DIRECTIVE 2006/112/EC of 28 November 2006 on the common system of value… · Lexiara

COUNCIL DIRECTIVE 2006/112/EC of 28 November 2006 on the common system of value added tax

directive · European Union · 32006L0112

2153 provisions in 2316 nodes · cited by 15 instruments we hold · 259 national measures recorded · 210 provisions hand work to national law

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Preamble COUNCIL DIRECTIVE 2006/112/EC

TITLE I 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 Supplies of gas through a natural gas system, of electricity and of heat or cooling energy through heating and cooling networks

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 Paper invoices and electronic invoices

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 taxable persons supplying services to non-taxable persons or making distance sales of goods or certain domestic supplies of goods

Section 1 General provisions

Section 2 Special scheme for 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

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

INDICATIVE LIST OF THE ELECTRONICALLY SUPPLIED SERVICES REFERRED TO IN POINT (C) OF THE FIRST PARAGRAPH OF ARTICLE 58

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

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

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

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

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

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

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

CORRELATION TABLE