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COUNCIL IMPLEMENTING REGULATION (EU) No 282/2011 of 15 March 2011 laying down implementing measures for Directive 2006/112/EC on the common system of value added tax (recast)

regulation · European Union · 32011R0282

617 provisions in 707 nodes · cited by 4 instruments we hold · 3 provisions hand work to national law

Defined terms · All instruments · VAT · application of EU law · basis of tax assessment · delivery · distributive trades · provision of services · tax exemption · tax harmonisation

Preamble COUNCIL IMPLEMENTING REGULATION (EU) No 282/2011
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Table
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Table
CHAPTER I SUBJECT MATTER
Article 1
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CHAPTER II SCOPE
(TITLE I OF DIRECTIVE 2006/112/EC)
Article 2
Subparagraph
(a)
(b)
Article 3
Subparagraph
(a)
(b)
(c)
Article 4
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CHAPTER III TAXABLE PERSONS
(TITLE III OF DIRECTIVE 2006/112/EC)
Article 5
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CHAPTER IV TAXABLE TRANSACTIONS
(TITLE IV OF DIRECTIVE 2006/112/EC)
SECTION 1 Supply of goods
(Articles 14 to 19 of Directive 2006/112/EC)
Article 5a
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(a)
(b)
(c)
(d)
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Article 5b
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(a)
(b)
(c)
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(a)
(b)
(c)
Article 5c
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(a)
(b)
(c)
Article 5d
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(a)
(b)
SECTION 2 Supply of services
(Articles 24 to 29 of Directive 2006/112/EC)
Article 6
1.
2.
Article 6a
1.
(a)
(b)
(c)
(d)
(e)
(f)
(g)
(h)
2.
(a)
(b)
Article 6b
1.
2.
(a)
(b)
3.
(a)
(b)
(c)
(d)
(e)
(f)
Article 7
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2.
(a)
(b)
(c)
(d)
(e)
(f)
3.
(a)
(b)
(c)
(d)
(e)
(f)
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(h)
(i)
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(m)
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Article 8
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Article 9
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Article 9a
1.
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(a)
(b)
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2.
3.
CHAPTER V PLACE OF TAXABLE TRANSACTIONS
SECTION 1 Concepts
Article 10
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2.
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3.
Article 11
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2.
(a)
(b)
(c)
(d)
3.
Article 12
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Article 13
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Article 13a
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(a)
(b)
Article 13b
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(a)
(b)
(c)
(d)
SECTION 2 Place of supply of goods
(Articles 31 to 39 of Directive 2006/112/EC)
Article 15
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SECTION 3 Place of intra-Community acquisitions of goods
(Articles 40, 41 and 42 of Directive 2006/112/EC)
Article 16
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SECTION 4 Place of supply of services
(Articles 43 to 59 of Directive 2006/112/EC)
Subsection 1 Status of the customer
Article 17
1.
2.
Article 18
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(a)
(b)
2.
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3.
(a)
(b)
Subsection 2 Capacity of the customer
Article 19
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Subsection 3 Location of the customer
Article 20
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Article 21
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Article 22
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2.
Article 23
1.
2.
Article 24
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(a)
(b)
Subsection 3a Presumptions for the location of the customer
Article 24a
1.
2.
Article 24b
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(a)
(b)
(c)
(d)
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Article 24c
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Subsection 3b Rebuttal of presumptions
Article 24d
1.
2.
Subsection 3c Evidence for the identification of the location of the customer and rebuttal of presumptions
Article 24e
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(a)
(b)
(c)
(d)
Article 24f
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(a)
(b)
(c)
(d)
(e)
(f)
Subsection 4 Common provision regarding determination of the status, the capacity and the location of the customer
Article 25
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Subsection 5 Supply of services governed by the general rules
Article 26
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Article 27
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Article 28
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Article 29
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Subsection 6 Supply of services by intermediaries
Article 30
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Article 31
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(a)
(b)
Subsection 6a Supply of services connected with immovable property
Article 31a
1.
(a)
(b)
2.
(a)
(b)
(c)
(d)
(e)
(f)
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(h)
(i)
(j)
(k)
(l)
(m)
(n)
(o)
(p)
(q)
3.
(a)
(b)
(c)
(d)
(e)
(f)
(g)
(h)
Article 31b
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Article 31c
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Subsection 7 Supply of cultural, artistic, sporting, scientific, educational, entertainment, and similar services
Article 32
1.
2.
(a)
(b)
(c)
3.
Article 33
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Article 33a
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Subsection 8 Supply of ancillary transport services and valuations of and work on movable property
Article 34
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Subsection 9 Supply of restaurant and catering services on board means of transport
Article 35
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Article 36
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Article 37
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Subsection 10 Hiring of means of transport
Article 38
1.
2.
(a)
(b)
(c)
(d)
(e)
(f)
(g)
(h)
3.
Article 39
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2.
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3.
Article 40
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Subsection 11 Supply of services to non-taxable persons outside the Community
Article 41
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CHAPTER Va CHARGEABLE EVENT AND CHARGEABILITY OF VAT
(TITLE VI OF DIRECTIVE 2006/112/EC)
Article 41a
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CHAPTER VI TAXABLE AMOUNT
(TITLE VII OF DIRECTIVE 2006/112/EC)
Article 42
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CHAPTER VII RATES
Article 43
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CHAPTER VIII EXEMPTIONS
SECTION 1 Exemptions for certain activities in the public interest
(Articles 132, 133 and 134 of Directive 2006/112/EC)
Article 44
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SECTION 2 Exemptions for other activities
(Articles 135, 136 and 137 of Directive 2006/112/EC)
Article 45
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SECTION 2A Exemptions for intra-Community transactions
(Articles 138 to 142 of Directive 2006/112/EC)
Article 45a
1.
(a)
(b)
(i)
(ii)
Subparagraph
2.
3.
(a)
(b)
(i)
(ii)
(iii)
SECTION 3 Exemptions on importation
(Articles 143, 144 and 145 of Directive 2006/112/EC)
Article 46
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SECTION 4 Exemptions on exportation
(Articles 146 and 147 of Directive 2006/112/EC)
Article 47
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Article 48
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SECTION 5 Exemptions relating to certain transactions treated as exports
(Articles 151 and 152 of Directive 2006/112/EC)
Article 49
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Article 50
1.
(a)
(b)
(c)
(d)
2.
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Article 51
1.
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2.
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3.
CHAPTER IX DEDUCTIONS
(TITLE X OF DIRECTIVE 2006/112/EC)
Article 52
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CHAPTER X OBLIGATIONS OF TAXABLE PERSONS AND CERTAIN NON-TAXABLE PERSONS
(TITLE XI OF DIRECTIVE 2006/112/EC)
SECTION 1 Persons liable to pay the VAT
(Articles 192a to 205 of Directive 2006/112/EC)
Article 53
1.
2.
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Article 54
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SECTION 1A General obligations
(Articles 242 to 243 of Directive 2006/112/EC)
Article 54a
1.
(a)
(b)
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(d)
(e)
(f)
(g)
(h)
2.
(a)
(b)
(c)
(d)
(e)
(f)
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SECTION 1B Accounting
(Articles 241 to 249 of Directive 2006/112/EC)
Article 54b
1.
(a)
(b)
(c)
2.
(a)
(b)
(c)
Article 54c
1.
(a)
(b)
2.
(a)
(i)
(ii)
(b)
(c)
SECTION 2 Miscellaneous provisions
(Articles 272 and 273 of Directive 2006/112/EC)
Article 55
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CHAPTER XI SPECIAL SCHEMES
SECTION 1 Special scheme for investment gold
(Articles 344 to 356 of Directive 2006/112/EC)
Article 56
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Article 57
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SECTION 2 Special schemes for taxable persons supplying services to non-taxable persons or making distance sales of goods or certain domestic supplies of goods
(Articles 358 to 369x of Directive 2006/112/EC)
Subsection 1 Definitions
Article 57a
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(1)
(2)
(3)
(4)
(5)
(6)
Subsection 2 Application of the Union scheme
Article 57b
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Subsection 3 Scope of the Union scheme
Article 57c
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Subsection 4 Identification
Article 57d
1.
2.
Article 57e
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Article 57f
1.
2.
Article 57g
1.
2.
Subsection 5 Reporting obligations
Article 57h
1.
(a)
(b)
(c)
2.
Subsection 6 Exclusion
Article 58
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2.
3.
(a)
(b)
4.
5.
(a)
(b)
Article 58a
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Article 58b
1.
2.
(a)
(b)
(c)
Article 58c
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Subsection 7 VAT return
Article 59
1.
2.
3.
4.
Article 59a
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Article 60
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Article 60a
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Article 61
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2.
Article 61a
1.
(a)
(b)
(c)
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2.
(a)
(b)
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Subsection 7a Import scheme — chargeable event
Article 61b
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Subsection 8 Currency
Article 61c
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Subsection 9 Payments
Article 62
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Article 63
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Article 63a
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Article 63b
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Subsection 10 Records
Article 63c
1.
(a)
(b)
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(h)
(i)
(j)
(k)
(l)
2.
(a)
(b)
(c)
(d)
(e)
(f)
(g)
(h)
(i)
(j)
(k)
(l)
(m)
3.
SECTION 3 Special arrangements for declaration and payment of import VAT
(Articles 369y to 369zb of Directive 2006/112/EC)
Article 63d
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CHAPTER XII FINAL PROVISIONS
Article 64
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Article 65
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ANNEX I
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(a)
(b)
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(d)
(e)
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(a)
(b)
(c)
(d)
(e)
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(a)
(b)
(c)
(d)
(e)
(f)
(g)
(h)
(i)
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(a)
(b)
(c)
(d)
(e)
(f)
(g)
(h)
(i)
Subparagraph
(a)
(b)
ANNEX II
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Table
Table
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Subparagraph
(a)
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(b)
(c)
(d)
(e)
(f)
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(a)
(b)
(c)
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ANNEX III
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Table
ANNEX IV
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Table
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