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VAT Directive In force since 1 January 2007

Council Directive 2006/112/EC of 28 November 2006 on the common system of value added tax
32006L0112 · official text on EUR-Lex

Articles

Chapter 8 Exchange values

• Article 1
• Article 2
• Article 3
• Article 4 — In addition to the transactions referred to in Article 3, the following transactions shall not be subject to VAT:
• Article 5 — For the purposes of applying this Directive, the following definitions shall apply:
• Article 6
• Article 7
• Article 8
• Article 9
• Article 10
• Article 11 — After consulting the advisory committee on value added tax (hereafter, the ‘VAT Committee’), each Member State may regard as a single taxable person any persons established in the territory of that Member State who, while legally independent, are closely bound to one another by financial, economic and organisational links.
• Article 12
• Article 13

Chapter 1 supply of goods

• Article 14
• Article 15
• Article 16 — The application by a taxable person of goods forming part of his business assets for his private use or for that of his staff, or their disposal free of charge or, more generally, their application for purposes other than those of his business, shall be treated as a supply of goods for consideration, where the VAT on those goods or the component parts thereof was wholly or partly deductible.
• Article 17
• Article 18 — Member States may treat each of the following transactions as a supply of goods for consideration:
• Article 19 — In the event of a transfer, whether for consideration or not or as a contribution to a company, of a totality of assets or part thereof, Member States may consider that no supply of goods has taken place and that the person to whom the goods are transferred is to be treated as the successor to the transferor.

Chapter 2 Intra-Community acquisition of goods

• Article 20 — ‘Intra-Community acquisition of goods’ shall mean the acquisition of the right to dispose as owner of movable tangible property dispatched or transported to the person acquiring the goods, by or on behalf of the vendor or the person acquiring the goods, in a Member State other than that in which dispatch or transport of the goods began.
• Article 21
• Article 22 — The application by the armed forces of a Member State taking part in a defence effort carried out for the implementation of a Union activity under the common security and defence policy, for their use or for the use of the civilian staff accompanying them, of goods which they have not purchased subject to the general rules governing taxation on the domestic market of a Member State shall be treated as an intra-Community acquisition of goods for consideration, where the importation of those goods would not be eligible for the exemption provided for in point (ga) of Article 143(1).
• Article 23

Chapter 3 Supply of services

• Article 24
• Article 25 — A supply of services may consist, inter alia, in one of the following transactions:
• Article 26
• Article 27
• Article 28
• Article 29

Chapter 4 Importation of goods

• Article 30 — ‘Importation of goods’ shall mean the entry into the Community of goods which are not in free circulation within the meaning of Article 24 of the Treaty.

Chapter 1 Place of supply of goods

Section 1 Supply of goods without transport

• Article 31

Section 2 Supply of goods with transport

• Article 32 — Where goods are dispatched or transported by the supplier, or by the customer, or by a third person, the place of supply shall be deemed to be the place where the goods are located at the time when dispatch or transport of the goods to the customer begins.
• Article 33 — By way of derogation from Article 32:
• Article 35
• Article 36 — Where goods dispatched or transported by the supplier, by the customer or by a third person are installed or assembled, with or without a trial run, by or on behalf of the supplier, the place of supply shall be deemed to be the place where the goods are installed or assembled.

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

• Article 37

Section 4 Supplies of gas through a natural gas system, of electricity and of heat or cooling energy through heating and cooling networks

• Article 38
• Article 39 — In the case of the supply of gas through a natural gas system situated within the territory of the Community or any network connected to such a system, the supply of electricity or the supply of heat or cooling energy through heating or cooling networks, where such a supply is not covered by Article 38, the place of supply shall be deemed to be the place where the customer effectively uses and consumes the goods.

Chapter 2 Place of an intra-Community acquisition of goods

• Article 40
• Article 41 — Without prejudice to Article 40, the place of an intra-Community acquisition of goods as referred to in Article 2(1)(b)(i) shall be deemed to be within the territory of the Member State which issued the VAT identification number under which the person acquiring the goods made the acquisition, unless the person acquiring the goods establishes that VAT has been applied to that acquisition in accordance with Article 40.
• Article 42 — The first paragraph of Article 41 shall not apply and VAT shall be deemed to have been applied to the intra-Community acquisition of goods in accordance with Article 40 where the following conditions are met:

Chapter 3 Place of supply of services

Section 1 Definitions

• Article 43 — For the purpose of applying the rules concerning the place of supply of services:

Section 2 General rules

• Article 44
• Article 45

Section 3 Particular provisions

• Article 46 — The place of supply of services rendered to a non-taxable person by an intermediary acting in the name and on behalf of another person shall be the place where the underlying transaction is supplied in accordance with this Directive.
• Article 47 — The place of supply of services connected with immovable property, including the services of experts and estate agents, the provision of accommodation in the hotel sector or in sectors with a similar function, such as holiday camps or sites developed for use as camping sites, the granting of rights to use immovable property and services for the preparation and coordination of construction work, such as the services of architects and of firms providing on-site supervision, shall be the place where the immovable property is located.
• Article 48
• Article 49
• Article 50
• Article 51 — ‘Intra-Community transport of goods’ shall mean any transport of goods in respect of which the place of departure and the place of arrival are situated within the territories of two different Member States.
• Article 52 — Member States need not apply VAT to that part of the intra-Community transport of goods to non-taxable persons taking place over waters which do not form part of the territory of the Community.
• Article 53 — The place of supply of services in respect of admission to cultural, artistic, sporting, scientific, educational, entertainment or similar events, such as fairs and exhibitions, and of ancillary services related to the admission, supplied to a taxable person, shall be the place where those events actually take place.
• Article 54
• Article 55 — The place of supply of restaurant and catering services other than those physically carried out on board ships, aircraft or trains during the section of a passenger transport operation effected within the Community, shall be the place where the services are physically carried out.
• Article 56
• Article 57
• Article 58
• Article 59 — The place of supply of the following services to a non-taxable person who is established or has his permanent address or usually resides outside the Community, shall be the place where that person is established, has his permanent address or usually resides:

Chapter 4 Place of importation of goods

• Article 60
• Article 61 — By way of derogation from Article 60, where, on entry into the Community, goods which are not in free circulation are placed under one of the arrangements or situations referred to in Article 156, or under temporary importation arrangements with total exemption from import duty, or under external transit arrangements, the place of importation of such goods shall be the Member State within whose territory the goods cease to be covered by those arrangements or situations.

Chapter 1 General provisions

• Article 62 — For the purposes of this Directive:

Chapter 2 Supply of goods or services

• Article 63
• Article 64
• Article 65
• Article 66 — By way of derogation from Articles 63, 64 and 65, Member States may provide that VAT is to become chargeable, in respect of certain transactions or certain categories of taxable person at one of the following times:
• Article 67 — Where, in accordance with the conditions laid down in Article 138, goods dispatched or transported to a Member State other than that in which dispatch or transport of the goods begins are supplied VAT-exempt or where goods are transferred VAT-exempt to another Member State by a taxable person for the purposes of his business, VAT shall become chargeable on issue of the invoice, or on expiry of the time limit referred to in the first paragraph of Article 222 if no invoice has been issued by that time.

Chapter 3 Intra-Community acquisition of goods

• Article 68 — The chargeable event shall occur when the intra-Community acquisition of goods is made.
• Article 69

Chapter 4 Importation of goods

• Article 70
• Article 71

Chapter 1 Definition

• Article 72 — For the purposes of this Directive, ‘open market value’ shall mean the full amount that, in order to obtain the goods or services in question at that time, a customer at the same marketing stage at which the supply of goods or services takes place, would have to pay, under conditions of fair competition, to a supplier at arm's length within the territory of the Member State in which the supply is subject to tax.

Chapter 2 Supply of goods or services

• Article 73 — In respect of the supply of goods or services, other than as referred to in Articles 74 to 77, the taxable amount shall include everything which constitutes consideration obtained or to be obtained by the supplier, in return for the supply, from the customer or a third party, including subsidies directly linked to the price of the supply.
• Article 74
• Article 75
• Article 76
• Article 77
• Article 78 — The taxable amount shall include the following factors:
• Article 79 — The taxable amount shall not include the following factors:
• Article 80
• Article 81 — ▼M28 M32
• Article 82

Chapter 3 Intra-Community acquisition of goods

• Article 83
• Article 84

Chapter 4 Importation of goods

• Article 85
• Article 86
• Article 87 — The taxable amount shall not include the following factors:
• Article 88
• Article 89 — Member States which, at 1 January 1993, were not availing themselves of the option under Article 98 of applying a reduced rate may provide that in respect of the importation of works of art, collectors' items and antiques, as defined in points (2), (3) and (4) of Article 311(1), the taxable amount is to be equal to a fraction of the amount determined in accordance with Articles 85, 86 and 87.

Chapter 5 Miscellaneous provisions

• Article 90
• Article 91
• Article 92 — As regards the costs of returnable packing material, Member States may take one of the following measures:

Chapter 1 Application of rates

• Article 93 — The rate applicable to taxable transactions shall be that in force at the time of the chargeable event.
• Article 94
• Article 95 — Where rates are changed, Member States may, in the cases referred to in Articles 65 and 66, effect adjustments in order to take account of the rate applying at the time when the goods or services were supplied.

Chapter 2 Structure and level of rates

Section 1 Standard rate

• Article 96
• Article 97

Section 2 Reduced rates

• Article 98
• Article 100 — By 31 December 2028 and every five years thereafter, the Commission shall submit to the Council a report on the scope of Annex III, accompanied by any appropriate proposals, where necessary.
• Article 101a

Section 3 Particular provisions

• Article 104
• Article 105a

Chapter 5 Temporary provisions

• Article 129a

Chapter 1 General provisions

• Article 131

Chapter 2 Exemptions for certain activities in the public interest

• Article 132
• Article 133 — Member States may make the granting to bodies other than those governed by public law of each exemption provided for in points (b), (g), (h), (i), (l), (m) and (n) of Article 132(1) subject in each individual case to one or more of the following conditions:
• Article 134 — The supply of goods or services shall not be granted exemption, as provided for in points (b), (g), (h), (i), (l), (m) and (n) of Article 132(1), in the following cases:

Chapter 3 Exemptions for other activities

• Article 135
• Article 136 — Member States shall exempt the following transactions:
• Article 137

Chapter 4 Exemptions for intra-community transactions

Section 1 Exemptions related to the supply of goods

• Article 138
• Article 139

Section 2 Exemptions for intra-Community acquisitions of goods

• Article 140 — Member States shall exempt the following transactions:
• Article 141 — Each Member State shall take specific measures to ensure that VAT is not charged on the intra-Community acquisition of goods within its territory, made in accordance with Article 40, where the following conditions are met:

Section 3 Exemptions for certain transport services

• Article 142

Chapter 5 Exemptions on importation

• Article 143
• Article 144
• Article 145

Chapter 6 Exemptions on exportation

• Article 146
• Article 147

Chapter 7 Exemptions related to international transport

• Article 148 — Member States shall exempt the following transactions:
• Article 149
• Article 150

Chapter 8 Exemptions relating to certain Transactions treated as exports

• Article 151
• Article 152

Chapter 9 Exemptions for the supply of services by intermediaries

• Article 153 — Member States shall exempt the supply of services by intermediaries, acting in the name and on behalf of another person, where they take part in the transactions referred to in Chapters 6, 7 and 8, or of transactions carried out outside the Community.

Chapter 10 Exemptions for transactions relating to international trade

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

• Article 154
• Article 155
• Article 156
• Article 157
• Article 158
• Article 159
• Article 160
• Article 161 — Member States may exempt supply of the following goods and of services relating thereto:
• Article 162
• Article 163

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

• Article 164
• Article 165

Section 3 Provisions common to Sections 1 and 2

• Article 166

Chapter 1 Origin and scope of right of deduction

• Article 167 — A right of deduction shall arise at the time the deductible tax becomes chargeable.
• Article 168 — In so far as the goods and services are used for the purposes of the taxed transactions of a taxable person, the taxable person shall be entitled, in the Member State in which he carries out these transactions, to deduct the following from the VAT which he is liable to pay:
• Article 169 — In addition to the deduction referred to in Article 168, the taxable person shall be entitled to deduct the VAT referred to therein in so far as the goods and services are used for the purposes of the following:
• Article 170 — All taxable persons who, within the meaning of Article 1 of Directive 86/560/EEC ( 12 ), Article 2(1) and Article 3 of Directive 2008/9/EC ( 13 ) and Article 171 of this Directive, are not established in the Member State in which they purchase goods and services or import goods subject to VAT shall be entitled to obtain a refund of that VAT insofar as the goods and services are used for the purposes of the following:
• Article 171
• Article 172

Chapter 2 Proportional deduction

• Article 173
• Article 174
• Article 175

Chapter 3 Restrictions on the right of deduction

• Article 176 — The Council, acting unanimously on a proposal from the Commission, shall determine the expenditure in respect of which VAT shall not be deductible. VAT shall in no circumstances be deductible in respect of expenditure which is not strictly business expenditure, such as that on luxuries, amusements or entertainment.
• Article 177 — After consulting the VAT Committee, each Member State may, for cyclical economic reasons, totally or partly exclude all or some capital goods or other goods from the system of deductions.

Chapter 4 Rules governing exercise of the right of deduction

• Article 178 — In order to exercise the right of deduction, a taxable person must meet the following conditions:
• Article 179 — The taxable person shall make the deduction by subtracting from the total amount of VAT due for a given tax period the total amount of VAT in respect of which, during the same period, the right of deduction has arisen and is exercised in accordance with Article 178.
• Article 180
• Article 181
• Article 182
• Article 183 — Where, for a given tax period, the amount of deductions exceeds the amount of VAT due, the Member States may, in accordance with conditions which they shall determine, either make a refund or carry the excess forward to the following period.

Chapter 5 Adjustment of deductions

• Article 184
• Article 185
• Article 186
• Article 187
• Article 188
• Article 189 — For the purposes of applying Articles 187 and 188, Member States may take the following measures:
• Article 190
• Article 191
• Article 192

Chapter 1 Obligation to pay

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

• Article 193
• Article 194
• Article 195
• Article 196
• Article 197
• Article 198
• Article 199
• Article 200
• Article 201
• Article 202
• Article 203
• Article 204
• Article 205

Section 2 Payment arrangements

• Article 206
• Article 207 — Member States shall take the measures necessary to ensure that persons who are regarded as liable for payment of VAT in the stead of a taxable person not established in their respective territory, in accordance with Articles 194 to 197 and Articles 199 and 204, comply with the payment obligations set out in this Section.
• Article 208
• Article 209
• Article 210
• Article 211 — Member States shall lay down the detailed rules for payment in respect of the importation of goods.
• Article 212

Chapter 2 Identification

• Article 213
• Article 214
• Article 215 — Each individual VAT identification number shall have a prefix in accordance with ISO code 3166 — alpha 2 — by which the Member State of issue may be identified.
• Article 216

Chapter 3 Invoicing

Section 1 Definition

• Article 217

Section 2 Concept of invoice

• Article 218 — For the purposes of this Directive, Member States shall accept documents or messages on paper or in electronic form as invoices if they meet the conditions laid down in this Chapter.
• Article 219

Section 3 Issue of invoices

• Article 220
• Article 221
• Article 222 — For supplies of goods carried out in accordance with the conditions specified in Article 138 or for supplies of services for which VAT is payable by the customer pursuant to Article 196, an invoice shall be issued no later than on the fifteenth day of the month following that in which the chargeable event occurs.
• Article 223 — Member States shall allow taxable persons to issue summary invoices which detail several separate supplies of goods or services provided that VAT on the supplies mentioned in the summary invoice becomes chargeable during the same calendar month.
• Article 224
• Article 225

Section 4 Content of invoices

• Article 226 — Without prejudice to the particular provisions laid down in this Directive, only the following details are required for VAT purposes on invoices issued pursuant to Articles 220 and 221:
• Article 227
• Article 229
• Article 230

Section 5 Paper invoices and electronic invoices

• Article 232 — The use of an electronic invoice shall be subject to acceptance by the recipient.
• Article 233
• Article 235
• Article 236
• Article 237

Section 6 Simplification measures

• Article 238
• Article 239
• Article 240 — Where the taxable person has been allocated a VAT identification number, the Member States exercising the option under point (b) of the first subparagraph of Article 272(1) may also require the invoice to show the following:

Chapter 4 Accounting

Section 1 Definition

• Article 241

Section 2 General obligations

• Article 242 — Every taxable person shall keep accounts in sufficient detail for VAT to be applied and its application checked by the tax authorities.
• Article 243

Section 3 Specific obligations relating to the storage of all invoices

• Article 244
• Article 245
• Article 247
• Article 248

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

• Article 249

Chapter 5 Returns

• Article 250
• Article 251 — In addition to the information referred to in Article 250, the VAT return covering a given tax period shall show the following:
• Article 252
• Article 253
• Article 254
• Article 255
• Article 256
• Article 257
• Article 258
• Article 259
• Article 260
• Article 261

Chapter 6 Recapitulative statements

• Article 262
• Article 263
• Article 264
• Article 265
• Article 266
• Article 267
• Article 268
• Article 269
• Article 270 — By virtue of the authorisation referred to in Article 269, Member States may permit taxable persons to submit annual recapitulative statements indicating the VAT identification numbers, in another Member State, of the persons to whom those taxable persons have supplied goods in accordance with the conditions specified in Article 138(1) and (2)(c), where the taxable persons meet the following three conditions:
• Article 271 — By virtue of the authorisation referred to in Article 269, Member States which set at over three months the tax period in respect of which taxable persons must submit the VAT return provided for in Article 250 may permit such persons to submit recapitulative statements in respect of the same period where those taxable persons meet the following three conditions:

Chapter 7 Miscellaneous provisions

• Article 272
• Article 273 — Member States may impose other obligations which they deem necessary to ensure the correct collection of VAT and to prevent evasion, subject to the requirement of equal treatment as between domestic transactions and transactions carried out between Member States by taxable persons and provided that such obligations do not, in trade between Member States, give rise to formalities connected with the crossing of frontiers.

Chapter 8 Obligations relating to certain importations and exportations

Section 1 Importation

• Article 274
• Article 275
• Article 276
• Article 277

Section 2 Exportation

• Article 278
• Article 279
• Article 280

Chapter 1 Special scheme for small enterprises

Section 1 Simplified procedures for charging and collection

• Article 281

Section 2 Exemptions

• Article 282
• Article 283
• Article 284
• Article 288
• Article 289
• Article 290
• Article 292a — For the purposes of this Section, ‘exempt small enterprise’ means any taxable person benefitting from the exemption in the Member State in which the VAT is due as provided for in Article 284(1) and (2).

Chapter 2 Common flat-rate scheme for farmers

• Article 295
• Article 296
• Article 297 — Member States shall, where necessary, fix the flat-rate compensation percentages. They may fix varying percentages for forestry, for the different sub-divisions of agriculture and for fisheries.
• Article 298 — The flat-rate compensation percentages shall be calculated on the basis of macro-economic statistics for flat-rate farmers alone for the preceding three years.
• Article 299
• Article 300 — The flat-rate compensation percentages shall be applied to the prices, exclusive of VAT, of the following goods and services:
• Article 301
• Article 302
• Article 303
• Article 304
• Article 305

Chapter 3 Special scheme for travel agents

• Article 306
• Article 307 — Transactions made, in accordance with the conditions laid down in Article 306, by the travel agent in respect of a journey shall be regarded as a single service supplied by the travel agent to the traveller.
• Article 308
• Article 309 — If transactions entrusted by the travel agent to other taxable persons are performed by such persons outside the Community, the supply of services carried out by the travel agent shall be treated as an intermediary activity exempted pursuant to Article 153.
• Article 310

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

Section 1 Definitions

• Article 311

Section 2 Special arrangements for taxable dealers

• Article 312 — For the purposes of this Subsection, the following definitions shall apply:
• Article 313
• Article 314 — The margin scheme shall apply to the supply by a taxable dealer of second-hand goods, works of art, collectors' items or antiques where those goods have been supplied to him within the Community by one of the following persons:
• Article 315 — The taxable amount in respect of the supply of goods as referred to in Article 314 shall be the profit margin made by the taxable dealer, less the amount of VAT relating to the profit margin.
• Article 316 — ▼M28 M32
• Article 317 — If a taxable dealer exercises the option under Article 316, the taxable amount shall be determined in accordance with Article 315.
• Article 318
• Article 319
• Article 320
• Article 321
• Article 322 — In so far as goods are used for the purpose of supplies carried out by him and subject to the margin scheme, the taxable dealer may not deduct the following from the VAT for which he is liable:
• Article 323
• Article 324
• Article 325 — The taxable dealer may not enter separately on the invoices which he issues the VAT relating to supplies of goods to which he applies the margin scheme.
• Article 326 — Member States which, at 31 December 1992, were applying special tax arrangements other than the margin scheme to the supply by taxable dealers of second-hand means of transport may, pending introduction of the definitive arrangements referred to in Article 402, continue to apply those arrangements in so far as they comply with, or are adjusted to comply with, the conditions laid down in this Subsection.
• Article 327
• Article 328
• Article 329 — The VAT regarded as being incorporated by the taxable dealer in the purchase price of the means of transport shall be calculated in accordance with the following method:
• Article 330 — The VAT due in respect of each supply of means of transport as referred to in Article 327(1), determined in accordance with Article 328, may not be less than the amount of VAT that would be due if that supply were subject to the margin scheme.
• Article 331
• Article 332

Section 3 Special arrangements for sales by public auction

• Article 333
• Article 334 — These special arrangements shall apply to supplies carried out by an organiser of a sale by public auction, acting in his own name, on behalf of one of the following persons:
• Article 335
• Article 336 — The taxable amount in respect of each supply of goods referred to in this Section shall be the total amount invoiced in accordance with Article 339 to the purchaser by the organiser of the sale by public auction, less the following:
• Article 337
• Article 338 — Organisers of sales by public auction who supply goods in accordance with the conditions laid down in Articles 333 and 334 must indicate the following in their accounts, in suspense accounts:
• Article 339 — The organiser of the sale by public auction must issue to the purchaser an invoice itemising the following:
• Article 340
• Article 341

Section 4 Measures to prevent distortion of competition and tax evasion

• Article 342
• Article 343 — Acting unanimously on a proposal from the Commission, the Council may authorise any Member State to introduce special measures to combat tax evasion, pursuant to which the VAT due under the margin scheme may not be less than the amount of VAT which would be due if the profit margin were equal to a certain percentage of the selling price.

Chapter 5 Special scheme for investment gold

Section 1 General provisions

• Article 344
• Article 345

Section 2 Exemption from VAT

• Article 346
• Article 347

Section 3 Taxation option

• Article 348
• Article 349
• Article 350
• Article 351

Section 4 Transactions on a regulated gold bullion market

• Article 352
• Article 353

Section 5 Special rights and obligations for traders in investment gold

• Article 354 — Where his subsequent supply of investment gold is exempt pursuant to this Chapter, the taxable person shall be entitled to deduct the following:
• Article 355
• Article 356

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

• Article 358 — For the purposes of this Chapter, and without prejudice to other Community provisions, the following definitions shall apply:

Section 2 Special scheme for services supplied by taxable persons not established within the Community

• Article 359
• Article 360
• Article 361
• Article 362
• Article 363 — The Member State of identification shall delete the taxable person not established within the Community from the identification register in the following cases:
• Article 364
• Article 365 — The VAT return shall show the individual VAT identification number for the application of this special scheme and, for each Member State of consumption in which VAT is due, the total value, exclusive of VAT, of supplies of services covered by this special scheme carried out during the tax period and total amount per rate of the corresponding VAT. The applicable rates of VAT and the total VAT due must also be indicated on the return.
• Article 366
• Article 367 — The taxable person not established within the Community shall pay the VAT, making reference to the relevant VAT return, when submitting the VAT return, at the latest, however, at the expiry of the deadline by which the return must be submitted.
• Article 368 — The taxable person not established within the Community making use of this special scheme may not deduct VAT pursuant to Article 168 of this Directive. Notwithstanding point (1) of Article 1 of Directive 86/560/EEC, the taxable person in question shall be refunded in accordance with that Directive. Article 2(2) and (3) and Article 4(2) of Directive 86/560/EEC shall not apply to refunds relating to services covered by this special scheme.
• Article 369

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

• Article 370
• Article 371
• Article 372
• Article 373
• Article 374

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

• Article 375
• Article 376
• Article 377
• Article 378
• Article 379
• Article 380
• Article 381
• Article 382
• Article 383 — Cyprus may, in accordance with the conditions applying in that Member State on the date of its accession, continue to exempt the following transactions:
• Article 384 — For as long as the same exemptions are applied in any of the Member States which were members of the Community on 30 April 2004, Latvia may, in accordance with the conditions applying in that Member State on the date of its accession, continue to exempt the following transactions:
• Article 385
• Article 386
• Article 387 — For as long as the same exemptions are applied in any of the Member States which were members of the Community on 30 April 2004, Malta may, in accordance with the conditions applying in that Member State on the date of its accession, continue to exempt the following transactions:
• Article 388
• Article 389
• Article 390 — Slovakia may, in accordance with the conditions applying in that Member State on the date of its accession, continue to exempt the international transport of passengers, as referred to in point (10) of Annex X, Part B, for as long as the same exemption is applied in any of the Member States which were members of the Community on 30 April 2004.

Section 3 Provisions common to Sections 1 and 2

• Article 391
• Article 392
• Article 393

Chapter 2 Derogations subject to authorisation

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

• Article 394
• Article 395

Section 2 International agreements

• Article 396

Chapter 1 Implementing measures

• Article 397

Chapter 2 VAT Committee

• Article 398

Chapter 3 Conversion rates

• Article 399
• Article 400

Chapter 4 Other taxes, duties and charges

• Article 401

Chapter 1 Transitional arrangements for the taxation of trade between Member States

• Article 402

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

• Article 405 — For the purposes of this Chapter, the following definitions shall apply:
• Article 406 — The provisions in force at the time the goods were placed under temporary importation arrangements with total exemption from import duty or under one of the arrangements or situations referred to in Article 156, or under similar arrangements or situations in one of the new Member States, shall continue to apply until the goods cease to be covered by these arrangements or situations after the date of accession, where the following conditions are met:
• Article 407 — The provisions in force at the time the goods were placed under customs transit arrangements shall continue to apply until the goods cease to be covered by these arrangements after the date of accession, where the following conditions are met:
• Article 408
• Article 409
• Article 410

Chapter 3 Transposition and entry into force

• Article 411
• Article 412
• Article 413
• Article 414 — This Directive is addressed to the Member States.