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VAT Directive

32006L0112 · 373 articles

Chapter 8
Exchange values▸

Art. 1Article 1 Art. 2Article 2 Art. 3Article 3 Art. 4In addition to the transactions referred to in Article 3, the following transactions shall not be subject to VAT: Art. 5For the purposes of applying this Directive, the following definitions shall apply: Art. 6Article 6 Art. 7Article 7 Art. 8Article 8 Art. 9Article 9 Art. 10Article 10 Art. 11After 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. Art. 12Article 12 Art. 13Article 13

Chapter 1
supply of goods▸

Art. 14Article 14 Art. 15Article 15 Art. 16The 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. Art. 17Article 17 Art. 18Member States may treat each of the following transactions as a supply of goods for consideration: Art. 19In 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▸

Art. 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. Art. 21Article 21 Art. 22The 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). Art. 23Article 23

Chapter 3
Supply of services▸

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

Chapter 4
Importation of goods▸

Art. 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

Art. 31Article 31

Section 2 · Supply of goods with transport

Art. 32Where 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. Art. 33By way of derogation from Article 32: Art. 35Article 35 Art. 36Where 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

Art. 37Article 37

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

Art. 38Article 38 Art. 39In 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▸

Art. 40Article 40 Art. 41Without 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. Art. 42The 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

Art. 43For the purpose of applying the rules concerning the place of supply of services:

Section 2 · General rules

Art. 44Article 44 Art. 45Article 45

Section 3 · Particular provisions

Art. 46The 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. Art. 47The 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. Art. 48Article 48 Art. 49Article 49 Art. 50Article 50 Art. 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. Art. 52Member 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. Art. 53The 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. Art. 54Article 54 Art. 55The 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. Art. 56Article 56 Art. 57Article 57 Art. 58Article 58 Art. 59The 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▸

Art. 60Article 60 Art. 61By 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▸

Art. 62For the purposes of this Directive:

Chapter 2
Supply of goods or services▸

Art. 63Article 63 Art. 64Article 64 Art. 65Article 65 Art. 66By 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: Art. 67Where, 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▸

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

Chapter 4
Importation of goods▸

Art. 70Article 70 Art. 71Article 71

Chapter 1
Definition▸

Art. 72For 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▸

Art. 73In 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. Art. 74Article 74 Art. 75Article 75 Art. 76Article 76 Art. 77Article 77 Art. 78The taxable amount shall include the following factors: Art. 79The taxable amount shall not include the following factors: Art. 80Article 80 Art. 81▼M28 M32 Art. 82Article 82

Chapter 3
Intra-Community acquisition of goods▸

Art. 83Article 83 Art. 84Article 84

Chapter 4
Importation of goods▸

Art. 85Article 85 Art. 86Article 86 Art. 87The taxable amount shall not include the following factors: Art. 88Article 88 Art. 89Member 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▸

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

Chapter 1
Application of rates▸

Art. 93The rate applicable to taxable transactions shall be that in force at the time of the chargeable event. Art. 94Article 94 Art. 95Where 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

Art. 96Article 96 Art. 97Article 97

Section 2 · Reduced rates

Art. 98Article 98 Art. 100By 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. Art. 101aArticle 101a

Section 3 · Particular provisions

Art. 104Article 104 Art. 105aArticle 105a

Chapter 5
Temporary provisions▸

Art. 129aArticle 129a

Chapter 1
General provisions▸

Art. 131Article 131

Chapter 2
Exemptions for certain activities in the public interest▸

Art. 132Article 132 Art. 133Member 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: Art. 134The 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▸

Art. 135Article 135 Art. 136Member States shall exempt the following transactions: Art. 137Article 137

Chapter 4
Exemptions for intra-community transactions▸

Section 1 · Exemptions related to the supply of goods

Art. 138Article 138 Art. 139Article 139

Section 2 · Exemptions for intra-Community acquisitions of goods

Art. 140Member States shall exempt the following transactions: Art. 141Each 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

Art. 142Article 142

Chapter 5
Exemptions on importation▸

Art. 143Article 143 Art. 144Article 144 Art. 145Article 145

Chapter 6
Exemptions on exportation▸

Art. 146Article 146 Art. 147Article 147

Chapter 7
Exemptions related to international transport▸

Art. 148Member States shall exempt the following transactions: Art. 149Article 149 Art. 150Article 150

Chapter 8
Exemptions relating to certain Transactions treated as exports▸

Art. 151Article 151 Art. 152Article 152

Chapter 9
Exemptions for the supply of services by intermediaries▸

Art. 153Member 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

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

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

Art. 164Article 164 Art. 165Article 165

Section 3 · Provisions common to Sections 1 and 2

Art. 166Article 166

Chapter 1
Origin and scope of right of deduction▸

Art. 167A right of deduction shall arise at the time the deductible tax becomes chargeable. Art. 168In 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: Art. 169In 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: Art. 170All 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: Art. 171Article 171 Art. 172Article 172

Chapter 2
Proportional deduction▸

Art. 173Article 173 Art. 174Article 174 Art. 175Article 175

Chapter 3
Restrictions on the right of deduction▸

Art. 176The 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. Art. 177After 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▸

Art. 178In order to exercise the right of deduction, a taxable person must meet the following conditions: Art. 179The 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. Art. 180Article 180 Art. 181Article 181 Art. 182Article 182 Art. 183Where, 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▸

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

Chapter 1
Obligation to pay▸

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

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

Section 2 · Payment arrangements

Art. 206Article 206 Art. 207Member 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. Art. 208Article 208 Art. 209Article 209 Art. 210Article 210 Art. 211Member States shall lay down the detailed rules for payment in respect of the importation of goods. Art. 212Article 212

Chapter 2
Identification▸

Art. 213Article 213 Art. 214Article 214 Art. 215Each 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. Art. 216Article 216

Chapter 3
Invoicing▸

Section 1 · Definition

Art. 217Article 217

Section 2 · Concept of invoice

Art. 218For 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. Art. 219Article 219

Section 3 · Issue of invoices

Art. 220Article 220 Art. 221Article 221 Art. 222For 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. Art. 223Member 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. Art. 224Article 224 Art. 225Article 225

Section 4 · Content of invoices

Art. 226Without 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: Art. 227Article 227 Art. 229Article 229 Art. 230Article 230

Section 5 · Paper invoices and electronic invoices

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

Section 6 · Simplification measures

Art. 238Article 238 Art. 239Article 239 Art. 240Where 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

Art. 241Article 241

Section 2 · General obligations

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

Section 3 · Specific obligations relating to the storage of all invoices

Art. 244Article 244 Art. 245Article 245 Art. 247Article 247 Art. 248Article 248

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

Art. 249Article 249

Chapter 5
Returns▸

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

Chapter 6
Recapitulative statements▸

Art. 262Article 262 Art. 263Article 263 Art. 264Article 264 Art. 265Article 265 Art. 266Article 266 Art. 267Article 267 Art. 268Article 268 Art. 269Article 269 Art. 270By 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: Art. 271By 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▸

Art. 272Article 272 Art. 273Member 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

Art. 274Article 274 Art. 275Article 275 Art. 276Article 276 Art. 277Article 277

Section 2 · Exportation

Art. 278Article 278 Art. 279Article 279 Art. 280Article 280

Chapter 1
Special scheme for small enterprises▸

Section 1 · Simplified procedures for charging and collection

Art. 281Article 281

Section 2 · Exemptions

Art. 282Article 282 Art. 283Article 283 Art. 284Article 284 Art. 288Article 288 Art. 289Article 289 Art. 290Article 290 Art. 292aFor 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▸

Art. 295Article 295 Art. 296Article 296 Art. 297Member 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. Art. 298The flat-rate compensation percentages shall be calculated on the basis of macro-economic statistics for flat-rate farmers alone for the preceding three years. Art. 299Article 299 Art. 300The flat-rate compensation percentages shall be applied to the prices, exclusive of VAT, of the following goods and services: Art. 301Article 301 Art. 302Article 302 Art. 303Article 303 Art. 304Article 304 Art. 305Article 305

Chapter 3
Special scheme for travel agents▸

Art. 306Article 306 Art. 307Transactions 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. Art. 308Article 308 Art. 309If 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. Art. 310Article 310

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

Section 1 · Definitions

Art. 311Article 311

Section 2 · Special arrangements for taxable dealers

Art. 312For the purposes of this Subsection, the following definitions shall apply: Art. 313Article 313 Art. 314The 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: Art. 315The 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. Art. 316▼M28 M32 Art. 317If a taxable dealer exercises the option under Article 316, the taxable amount shall be determined in accordance with Article 315. Art. 318Article 318 Art. 319Article 319 Art. 320Article 320 Art. 321Article 321 Art. 322In 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: Art. 323Article 323 Art. 324Article 324 Art. 325The 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. Art. 326Member 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. Art. 327Article 327 Art. 328Article 328 Art. 329The 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: Art. 330The 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. Art. 331Article 331 Art. 332Article 332

Section 3 · Special arrangements for sales by public auction

Art. 333Article 333 Art. 334These 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: Art. 335Article 335 Art. 336The 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: Art. 337Article 337 Art. 338Organisers 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: Art. 339The organiser of the sale by public auction must issue to the purchaser an invoice itemising the following: Art. 340Article 340 Art. 341Article 341

Section 4 · Measures to prevent distortion of competition and tax evasion

Art. 342Article 342 Art. 343Acting 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

Art. 344Article 344 Art. 345Article 345

Section 2 · Exemption from VAT

Art. 346Article 346 Art. 347Article 347

Section 3 · Taxation option

Art. 348Article 348 Art. 349Article 349 Art. 350Article 350 Art. 351Article 351

Section 4 · Transactions on a regulated gold bullion market

Art. 352Article 352 Art. 353Article 353

Section 5 · Special rights and obligations for traders in investment gold

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

Art. 358For 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

Art. 359Article 359 Art. 360Article 360 Art. 361Article 361 Art. 362Article 362 Art. 363The Member State of identification shall delete the taxable person not established within the Community from the identification register in the following cases: Art. 364Article 364 Art. 365The 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. Art. 366Article 366 Art. 367The 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. Art. 368The 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. Art. 369Article 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

Art. 370Article 370 Art. 371Article 371 Art. 372Article 372 Art. 373Article 373 Art. 374Article 374

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

Art. 375Article 375 Art. 376Article 376 Art. 377Article 377 Art. 378Article 378 Art. 379Article 379 Art. 380Article 380 Art. 381Article 381 Art. 382Article 382 Art. 383Cyprus may, in accordance with the conditions applying in that Member State on the date of its accession, continue to exempt the following transactions: Art. 384For 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: Art. 385Article 385 Art. 386Article 386 Art. 387For 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: Art. 388Article 388 Art. 389Article 389 Art. 390Slovakia 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

Art. 391Article 391 Art. 392Article 392 Art. 393Article 393

Chapter 2
Derogations subject to authorisation▸

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

Art. 394Article 394 Art. 395Article 395

Section 2 · International agreements

Art. 396Article 396

Chapter 1
Implementing measures▸

Art. 397Article 397

Chapter 2
VAT Committee▸

Art. 398Article 398

Chapter 3
Conversion rates▸

Art. 399Article 399 Art. 400Article 400

Chapter 4
Other taxes, duties and charges▸

Art. 401Article 401

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

Art. 402Article 402

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

Art. 405For the purposes of this Chapter, the following definitions shall apply: Art. 406The 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: Art. 407The 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: Art. 408Article 408 Art. 409Article 409 Art. 410Article 410

Chapter 3
Transposition and entry into force▸

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

Chapter 3 · Supply of services › Article 29

Article 29

Article 19 shall apply in like manner to the supply of services.

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