|
|
| | Recitals |
| | Title I Subject Matter and Scope (arts. 1-4) |
Entered into force | Article 1 |
Amended | Article 2 |
Entered into force | Article 3 |
Entered into force | Article 4 |
| | Title II Territorial Scope (arts. 5-8) |
Entered into force | Article 5 |
Amended | Article 6 |
Entered into force | Article 7 |
Entered into force | Article 8 |
| | Title III Taxable Persons (arts. 9-13) |
Entered into force | Article 9 |
Entered into force | Article 10 |
Entered into force | Article 11 |
Entered into force | Article 12 |
Amended | Article 13 |
| | Title IV Taxable Transactions (arts. 14-30b) |
| | Chapter 1 Supply of goods (arts. 14-19) |
Amended | Article 14 |
Inserted | Article 14a |
Amended | Article 15 |
Entered into force | Article 16 |
Amended | Article 17 |
Inserted | Article 17a |
Entered into force | Article 18 |
Entered into force | Article 19 |
| | Chapter 2 Intra-Community acquisition of goods (arts. 20-23) |
Entered into force | Article 20 |
Entered into force | Article 21 |
Amended | Article 22 |
Entered into force | Article 23 |
| | Chapter 3 Supply of services (arts. 24-29) |
Entered into force | Article 24 |
Entered into force | Article 25 |
Entered into force | Article 26 |
Entered into force | Article 27 |
Entered into force | Article 28 |
Entered into force | Article 29 |
| | Chapter 4 Importation of goods (art. 30) |
Entered into force | Article 30 |
| | Chapter 5 Provisions common to Chapters 1 and 3 (art. 30a-30b) |
Inserted | Article 30a |
Inserted | Article 30b |
| | Title V Place of Taxable Transactions (arts. 31-61) |
| | Chapter 1 Place of supply of goods (arts. 31-39) |
| | Section 1 Supply of goods without transport (art. 31) |
Entered into force | Article 31 |
| | Section 2 Supply of goods with transport (arts. 32-36b) |
Entered into force | Article 32 |
Amended | Article 33 |
Deleted | Article 34 |
Amended | Article 35 |
Entered into force | Article 36 |
| | Article 36a |
Inserted | Article 36b |
| | Section 3 Supply of goods on board ships, aircraft or trains (art. 37) |
Entered into force | 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 (arts. 38-39) |
Amended | Article 38 |
Amended | Article 39 |
| | Chapter 2 Place of an intra-Community acquisition of goods (40-42) |
Entered into force | Article 40 |
Entered into force | Article 41 |
Entered into force | Article 42 |
| | Chapter 3 Place of supply of services (arts. 43-59b) |
| | Section 1 Definitions (art. 43) |
Amended | Article 43 |
| | Section 2 General rules (arts. 44-45) |
Amended | Article 44 |
Amended | Article 45 |
| | Section 3 Particular provisions (arts. 46-59b) |
| | Subsection 1 Supply of services by intermediaries (art. 46) |
Amended | Article 46 |
| | Subsection 2 Supply of services connected with immovable property (art. 47) |
Amended | Article 47 |
| | Subsection 3 Supply of transport (arts. 48-52) |
Amended | Article 48 |
Amended | Article 49 |
Amended | Article 50 |
Amended | Article 51 |
Amended | Article 52 |
| | Subsection 4 Supply of cultural, artistic, sporting, scientific, educational, entertainment and similar services, ancillary transport services and valuations of and work on movable property (arts. 53-54) |
Amended | Article 53 |
Amended | Article 54 |
| | Subsection 5 Supply of restaurant and catering services (art. 55) |
Amended | Article 55 |
| | Subsection 6 Hiring of means of transport (art. 56) |
Amended | Article 56 |
| | Subsection 7 Supply of restaurant and catering services for consumptionon board ships, aircraft or trains (art. 57) |
Amended | Article 57 |
| | Subsection 8 Supply of telecommunications, broadcasting and electronic services to non-taxable persons (art. 58) |
Amended | Article 58 |
| | Subsection 9 Supply of services to non-taxable persons outside the Community (art. 59) |
Amended | Article 59 |
| | Subsection 10 Prevention of double taxation or non-taxation (arts. 59a-59b) |
Amended | Article 59a |
Deleted | Article 59b |
| | 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 (art. 59c) |
Inserted | Article 59c |
| | Chapter 4 Place of importation of goods (arts. 60-61) |
Entered into force | Article 60 |
Entered into force | Article 61 |
| | Title VI Chargeable Event and Chargeability of VAT (arts. 62-71) |
| | Chapter 1 General provisions (art. 62) |
Entered into force | Article 62 |
| | Chapter 2 Supply of goods or services (arts. 63-67) |
Entered into force | Article 63 |
Amended | Article 64 |
Entered into force | Article 65 |
Amended | Article 66 |
Inserted | Article 66a |
Amended | Article 67 |
| | Chapter 3 Intra-Community acquisition of goods (arts. 68-69) |
Entered into force | Article 68 |
Amended | Article 69 |
| | Chapter 4 Importation of goods (arts. 70-71) |
Entered into force | Article 70 |
Entered into force | Article 71 |
| | Title VII Taxable Amount (arts. 72-92) |
| | Chapter 1 Definition (art. 72) |
Entered into force | Article 72 |
| | Chapter 2 Supply of goods or services (arts. 73a-82) |
Inserted | Article 73a |
Entered into force | Article 73 |
Entered into force | Article 76 |
Entered into force | Article 74 |
Entered into force | Article 77 |
Entered into force | Article 75 |
Entered into force | Article 78 |
Entered into force | Article 79 |
Amended | Article 80 |
Amended | Article 81 |
Entered into force | Article 82 |
| | Chapter 3 Intra-Community acquisition of goods (arts. 83-84) |
Amended | Article 83 |
Entered into force | Article 84 |
| | Chapter 4 Importation of goods (arts. 85-89) |
Entered into force | Article 85 |
Entered into force | Article 86 |
Entered into force | Article 87 |
Entered into force | Article 88 |
Entered into force | Article 89 |
| | Chapter 5 Miscellaneous provisions (arts. 90-92) |
Entered into force | Article 90 |
Amended | Article 91 |
Entered into force | Article 92 |
| | Title VIII Rates (arts. 93-130) |
| | Chapter 1 Application of rates (arts. 93-95) |
Entered into force | Article 93 |
Amended | Article 94 |
Entered into force | Article 95 |
| | Chapter 2 Structure and level of rates (arts. 96-105b) |
| | Section 1 Standard rate (arts. 96-97) |
Entered into force | Article 96 |
Amended | Article 97 |
| | Section 2 Reduced rates (arts. 98-101) |
Amended | Article 98 |
Inserted | Article 98a |
Deleted | Article 99 |
Amended | Article 100 |
Deleted | Article 101 |
| | Section 2a Exceptional situations (art. 101a) |
Inserted | Article 101a |
| | Section 3 Particular provisions (arts. 102-105b) |
Deleted | Article 102 |
Deleted | Article 103 |
Amended | Article 104 |
Deleted | Article 104a |
Deleted | Article 105 |
Inserted | Article 105a |
Inserted | Article 105b |
| | Chapter 3 Temporary provisions for particular labour-intensive services (arts. 106-108) |
Deleted | Article 106 |
Deleted | Article 107 |
Deleted | Article 108 |
| | Chapter 4 Special provisions applying until the adoption of definitive arrangements (arts. 109-122) |
Deleted | Article 109 |
Deleted | Article 110 |
Deleted | Article 111 |
Deleted | Article 112 |
Deleted | Article 113 |
Deleted | Article 114 |
Deleted | Article 115 |
Deleted | Article 116 |
Deleted | Article 117 |
Deleted | Article 118 |
Deleted | Article 119 |
Deleted | Article 120 |
Deleted | Article 121 |
Deleted | Article 122 |
| | Chapter 5 Temporary provisions (arts. 123-130) |
Deleted | Article 123 |
Deleted | Article 124 |
Deleted | Article 125 |
Deleted | Article 126 |
Deleted | Article 127 |
Deleted | Article 128 |
Deleted | Article 129 |
Deleted | Article 130 |
| | Title IX Exemptions (arts. 131-166) |
| | Chapter 1 General provisions (art. 131) |
Entered into force | Article 131 |
| | Chapter 2 Exemptions for certain activities in the public interest (arts. 132-134) |
Entered into force | Article 132 |
Amended | Article 133 |
Entered into force | Article 134 |
| | Chapter 3 Exemptions for other activities (arts. 135-137) |
Entered into force | Article 135 |
Amended | Article 136 |
Inserted | Article 136a |
Entered into force | Article 137 |
| | Chapter 4 Exemptions for intra-community transactions (arts. 138-142) |
| | Section 1 Exemptions related to the supply of goods (arts. 138-139) |
Amended | Article 138 |
Amended | Article 139 |
| | Section 2 Exemptions for intra-Community acquisitions of goods (arts. 140-141) |
Amended | Article 140 |
Entered into force | Article 141 |
| | Section 3 Exemptions for certain transport services (art. 142) |
Entered into force | Article 142 |
| | Chapter 5 Exemptions on importation (arts. 143-145) |
Amended | Article 143 |
Entered into force | Article 144 |
Entered into force | Article 145 |
| | Chapter 6 Exemptions on exportation (arts. 146-147) |
Entered into force | Article 146 |
Entered into force | Article 147 |
| | Chapter 7 Exemptions related to international transport (arts. 148-150) |
Entered into force | Article 148 |
Entered into force | Article 149 |
Entered into force | Article 150 |
| | Chapter 8 Exemptions relating to certain Transactions treated as exports (arts. 151-152) |
Amended | Article 151 |
Entered into force | Article 152 |
| | Chapter 9 Exemptions for the supply of services by intermediaries (art. 153) |
Entered into force | Article 153 |
| | Chapter 10 Exemptions for transactions relating to international trade (arts. 154-166) |
| | Section 1 Customs warehouses, warehouses other than customs warehouses and similar arrangements (arts. 154-163) |
Entered into force | Article 154 |
Entered into force | Article 155 |
Entered into force | Article 156 |
Entered into force | Article 157 |
Entered into force | Article 158 |
Entered into force | Article 159 |
Entered into force | Article 160 |
Entered into force | Article 161 |
Entered into force | Article 162 |
Entered into force | Article 163 |
| | Section 2 Transactions exempted with a view to export and in the framework of trade between the Member States (arts. 164-165) |
Entered into force | Article 164 |
Entered into force | Article 165 |
| | Section 3 Provisions common to Sections 1 and 2 (art. 166) |
Entered into force | Article 166 |
| | Title X Deductions (arts. 167-192) |
| | Chapter 1 Origin and scope of right of deduction (arts. 167-172) |
Entered into force | Article 167 |
Amended | Article 167a |
Entered into force | Article 168 |
Inserted | Article 168a |
Amended | Article 169 |
Amended | Article 170 |
Amended | Article 171 |
Inserted | Article 171a |
Entered into force | Article 172 |
| | Chapter 2 Proportional deduction (arts. 173-175) |
Entered into force | Article 173 |
Entered into force | Article 174 |
Entered into force | Article 175 |
| | Chapter 3 Restrictions on the right of deduction (arts. 176-177) |
Entered into force | Article 176 |
Entered into force | Article 177 |
| | Chapter 4 Rules governing exercise of the right of deduction (arts. 178-183) |
Amended | Article 178 |
Entered into force | Article 179 |
Entered into force | Article 180 |
Amended | Article 181 |
Entered into force | Article 182 |
Entered into force | Article 183 |
| | Chapter 5 Adjustment of deductions (arts. 184-192) |
Entered into force | Article 184 |
Entered into force | Article 185 |
Entered into force | Article 186 |
Entered into force | Article 187 |
Entered into force | Article 188 |
Entered into force | Article 189 |
Entered into force | Article 190 |
Entered into force | Article 191 |
Entered into force | Article 192 |
| | Title XI Obligations of Taxable Persons and Certain Non-taxable Persons (arts. 192a-280) |
| | Chapter 1 Obligation to pay (arts. 192a-212) |
| | Section 1 Persons liable for payment of VAT to the tax authorities (arts. 192a-205) |
Inserted | Article 192a |
Amended | Article 193 |
Entered into force | Article 194 |
Entered into force | Article 195 |
Amended | Article 196 |
Amended | Article 197 |
Entered into force | Article 198 |
Entered into force | Article 199 |
Amended | Article 199a |
Amended | Article 199b |
Ceased | Article 199c |
Entered into force | Article 200 |
Entered into force | Article 201 |
Entered into force | Article 202 |
Entered into force | Article 203 |
Amended | Article 204 |
Entered into force | Article 205 |
| | Section 2 Payment arrangements (arts. 206-212) |
Entered into force | Article 206 |
Entered into force | Article 207 |
Entered into force | Article 208 |
Entered into force | Article 209 |
Entered into force | Article 210 |
Entered into force | Article 211 |
Entered into force | Article 212 |
| | Chapter 2 Identification (arts. 213-216) |
Entered into force | Article 213 |
Amended | Article 214 |
Entered into force | Article 215 |
Entered into force | Article 216 |
| | Chapter 3 Invoicing (arts. 217-240) |
| | Section 1 Definition (art. 217) |
Amended | Article 217 |
| | Section 2 Concept of invoice (arts. 218-219) |
Entered into force | Article 218 |
Entered into force | Article 219 |
| | Section 3 Issue of invoices (arts. 219a-225) |
Amended | Article 219a |
Amended | Article 220 |
Amended | Article 220a |
Amended | Article 221 |
Amended | Article 222 |
Amended | Article 223 |
Amended | Article 224 |
Amended | Article 225 |
| | Section 4 Content of invoices (arts. 226-231) |
Amended | Article 226 |
Inserted | Article 226a |
Inserted | Article 226b |
Entered into force | Article 227 |
Deleted | Article 228 |
Entered into force | Article 229 |
Amended | Article 230 |
Deleted | Article 231 |
| | Section 5 Paper invoices and electronic invoices (arts. 232-237) |
Amended | Article 232 |
Amended | Article 233 |
Deleted | Article 234 |
Amended | Article 235 |
Amended | Article 236 |
Amended | Article 237 |
| | Section 6 Simplification measures (arts. 238-240) |
Amended | Article 238 |
Entered into force | Article 239 |
Entered into force | Article 240 |
| | Chapter 4 Accounting (arts. 241-249) |
| | Section 1 Definition (art. 241) |
Entered into force | Article 241 |
| | Section 2 General obligations (arts. 242-243) |
Entered into force | Article 242 |
Inserted | Article 242a |
Amended | Article 243 |
| | Section 2a General obligations of payment service providers (arts. 243a-243d) |
Inserted | Article 243a |
Inserted | Article 243b |
Inserted | Article 243c |
Inserted | Article 243d |
| | Section 3 Specific obligations relating to the storage of all invoices (arts. 244-248a) |
Entered into force | Article 244 |
Entered into force | Article 245 |
Deleted | Article 246 |
Amended | Article 247 |
Entered into force | Article 248 |
Inserted | Article 248a |
| | Section 4 Right of access to invoices stored by electronic means in another Member State (art. 249) |
Amended | Article 249 |
| | Chapter 5 Returns (arts. 250-261) |
Entered into force | Article 250 |
Entered into force | Article 251 |
Entered into force | Article 252 |
Entered into force | Article 253 |
Entered into force | Article 254 |
Entered into force | Article 255 |
Entered into force | Article 256 |
Entered into force | Article 257 |
Entered into force | Article 258 |
Entered into force | Article 259 |
Entered into force | Article 260 |
Entered into force | Article 261 |
| | Chapter 6 Recapitulative statements (arts. 262-271) |
Amended | Article 262 |
Amended | Article 263 |
Amended | Article 264 |
Amended | Article 265 |
Entered into force | Article 266 |
Entered into force | Article 267 |
Entered into force | Article 268 |
Entered into force | Article 269 |
Amended | Article 270 |
Entered into force | Article 271 |
| | Chapter 7 Miscellaneous provisions (arts. 272-273) |
Amended | Article 272 |
Entered into force | Article 273 |
| | Chapter 8 Obligations relating to certain importations and exportations (arts. 274-280) |
| | Section 1 Importation (arts. 274-277) |
Entered into force | Article 274 |
Entered into force | Article 275 |
Entered into force | Article 276 |
Entered into force | Article 277 |
| | Section 2 Exportation (arts. 278-280) |
Entered into force | Article 278 |
Entered into force | Article 279 |
Entered into force | Article 280 |
| | Title XII Special schemes for non-established taxable persons supplying telecommunications services, broadcasting services or electronic services to non-taxable persons (arts. 280a-369zc) |
| | Chapter 1 Special scheme for small enterprises (arts. 280a-294) |
| | Section -1 Definitions (art. 280a) |
Inserted | Article 280a |
| | Section 1 Simplified procedures for charging and collection (art. 281) |
Entered into force | Article 281 |
| | Section 2 Exemptions (arts. 282-292) |
Amended | Article 282 |
Amended | Article 283 |
Amended | Article 284 |
Inserted | Article 284a |
Inserted | Article 284b |
Inserted | Article 284c |
Inserted | Article 284d |
Inserted | Article 284e |
Deleted | Article 285 |
Deleted | Article 286 |
Deleted | Article 287 |
Amended | Article 288 |
Inserted | Article 288a |
Entered into force | Article 289 |
Amended | Article 290 |
Deleted | Article 291 |
Deleted | Article 292 |
| | Section 2a Simplification of obligations for exempt small enterprises (arts. 292a-292d) |
Inserted | Article 292a |
Inserted | Article 292b |
Inserted | Article 292c |
Inserted | Article 292d |
| | Section 3 Reporting and review (arts. 293-294) |
Deleted | Article 293 |
Deleted | Article 294 |
| | Chapter 2 Common flat-rate scheme for farmers (arts. 295-305) |
Entered into force | Article 295 |
Entered into force | Article 296 |
Entered into force | Article 297 |
Entered into force | Article 298 |
Entered into force | Article 299 |
Entered into force | Article 300 |
Entered into force | Article 301 |
Entered into force | Article 302 |
Entered into force | Article 303 |
Entered into force | Article 304 |
Entered into force | Article 305 |
| | Chapter 3 Special scheme for travel agents (arts. 306-310) |
Entered into force | Article 306 |
Entered into force | Article 307 |
Entered into force | Article 308 |
Entered into force | Article 309 |
Entered into force | Article 310 |
| | Chapter 4 Special arrangements for second-hand goods, works of art, collectors' items and antiques (arts. 311-343) |
| | Section 1 Definitions (art. 311) |
Entered into force | Article 311 |
| | Section 2 Special arrangements for taxable dealers (arts. 312-332) |
| | Subsection 1 Margin scheme (arts. 312-325) |
Entered into force | Article 312 |
Entered into force | Article 313 |
Amended | Article 314 |
Entered into force | Article 315 |
Amended | Article 316 |
Entered into force | Article 317 |
Entered into force | Article 318 |
Entered into force | Article 319 |
Entered into force | Article 320 |
Entered into force | Article 321 |
Entered into force | Article 322 |
Entered into force | Article 323 |
Entered into force | Article 324 |
Entered into force | Article 325 |
| | Subsection 2 Transitional arrangements for second-hand means of transport (arts. 326-332) |
Entered into force | Article 326 |
Entered into force | Article 327 |
Entered into force | Article 328 |
Entered into force | Article 329 |
Entered into force | Article 330 |
Entered into force | Article 331 |
Entered into force | Article 332 |
| | Section 3 Special arrangements for sales by public auction (arts. 333-341) |
Entered into force | Article 333 |
Amended | Article 334 |
Entered into force | Article 335 |
Entered into force | Article 336 |
Entered into force | Article 337 |
Entered into force | Article 338 |
Entered into force | Article 339 |
Entered into force | Article 340 |
Entered into force | Article 341 |
| | Section 4 Measures to prevent distortion of competition and tax evasion (arts. 342-343) |
Entered into force | Article 342 |
Entered into force | Article 343 |
| | Chapter 5 Special scheme for investment gold (arts. 344-356) |
| | Section 1 General provisions (arts. 344-345) |
Entered into force | Article 344 |
Entered into force | Article 345 |
| | Section 2 Exemption from VAT (arts. 346-347) |
Entered into force | Article 346 |
Entered into force | Article 347 |
| | Section 3 Taxation option (arts. 348-351) |
Entered into force | Article 348 |
Entered into force | Article 349 |
Entered into force | Article 350 |
Entered into force | Article 351 |
| | Section 4 Transactions on a regulated gold bullion market (arts. 352-353) |
Entered into force | Article 352 |
Entered into force | Article 353 |
| | Section 5 Special rights and obligations for traders in investment gold (arts. 354-356) |
Entered into force | Article 354 |
Entered into force | Article 355 |
Entered into force | Article 356 |
| | Chapter 6 Special schemes for taxable persons supplying services to non-taxable persons or making distance sales of goods (arts. 357-369x) |
| | Section 1 General provisions (arts. 357-358) |
Deleted | Article 357 |
Amended | Article 358 |
| | Section 2 Special scheme for services supplied by taxable persons not established within the Community (arts. 358a-369) |
Amended | Article 358a |
Amended | Article 359 |
Amended | Article 360 |
Amended | Article 361 |
Amended | Article 362 |
Amended | Article 363 |
Amended | Article 364 |
Amended | Article 365 |
Amended | Article 366 |
Amended | Article 367 |
Amended | Article 368 |
Amended | Article 369 |
| | Section 3 Special scheme for intra-Community distance sales of goods and for services supplied by taxable persons established within the Community but not in the Member State of consumption (arts. 369a-369k) |
Amended | Article 369a |
Amended | Article 369b |
Amended | Article 369c |
Inserted | Article 369d |
Amended | Article 369e |
Amended | Article 369f |
Amended | Article 369g |
Amended | Article 369h |
Amended | Article 369i |
Amended | Article 369j |
Amended | Article 369k |
| | Section 4 Special scheme for distance sales of goods imported from third territories or third countries (arts. 369I-369x) |
Inserted | Article 369l |
Inserted | Article 369m |
Inserted | Article 369n |
Inserted | Article 369o |
Inserted | Article 369p |
Inserted | Article 369q |
Inserted | Article 369r |
Inserted | Article 369s |
Inserted | Article 369t |
Inserted | Article 369u |
Inserted | Article 369v |
Inserted | Article 369w |
Inserted | Article 369x |
| | Chapter 7 Special arrangements for declaration and payment of import VAT (arts. 369y-369zb) |
Inserted | Article 369y |
Inserted | Article 369z |
Inserted | Article 369za |
Inserted | Article 369zb |
| | Chapter 8 Exchange values (art. 369zc) |
Inserted | Article 369zc |
| | Title XIII Derogations (arts. 370-396) |
| | Chapter 1 Derogations applying until the adoption of definitive arrangements (arts. 370-393) |
| | Section 1 Derogations for States which were members of the Community on 1 January 1978 (arts. 370-374) |
Entered into force | Article 370 |
Entered into force | Article 371 |
Entered into force | Article 372 |
Entered into force | Article 373 |
Entered into force | Article 374 |
| | Section 2 Derogations for States which acceded to the Community after 1 January 1978 (arts. 375-390b) |
Entered into force | Article 375 |
Entered into force | Article 376 |
Entered into force | Article 377 |
Entered into force | Article 378 |
Entered into force | Article 379 |
Entered into force | Article 380 |
Entered into force | Article 381 |
Entered into force | Article 382 |
Entered into force | Article 383 |
Entered into force | Article 384 |
Entered into force | Article 385 |
Entered into force | Article 386 |
Amended | Article 387 |
Entered into force | Article 388 |
Entered into force | Article 389 |
Entered into force | Article 390 |
Inserted | Article 390a |
Inserted | Article 390b |
| | Section 3 Pro visions common to Sections 1 and 2 (arts. 391-393) |
Amended | Article 391 |
Entered into force | Article 392 |
Entered into force | Article 393 |
| | Chapter 2 Derogations subject to authorisation (arts. 394-396) |
| | Section 1 Simplification measures and measures to prevent tax evasion or a voidance (arts. 394-395) |
Entered into force | Article 394 |
Amended | Article 395 |
| | Section 2 International agreements (art. 396) |
Entered into force | Article 396 |
| | Title XIV Miscellaneous (arts. 397-401) |
| | Chapter 1 Implementing measures (art. 397) |
Entered into force | Article 397 |
| | Chapter 4 Other taxes, duties and charges (art. 401) |
Entered into force | Article 401 |
| | Chapter 2 VAT Committee (art. 398) |
Entered into force | Article 398 |
| | Chapter 3 Conversion rates (arts. 399-400) |
Entered into force | Article 399 |
Entered into force | Article 400 |
| | Title XV Final Provisions (arts. 402-414) |
| | Chapter 1 Transitional arrangements for the taxation of trade between Member States (arts. 402-404) |
Entered into force | Article 402 |
Deleted | Article 403 |
Deleted | Article 404 |
| | Chapter 2 Transitional measures applicable in the context of accession to the European Union (arts. 405-410) |
Entered into force | Article 405 |
Entered into force | Article 406 |
Entered into force | Article 407 |
Entered into force | Article 408 |
Entered into force | Article 409 |
Entered into force | Article 410 |
| | Chapter 2a Transitional measures for the application of new legislation (art. 410a-410b) |
Inserted | Article 410a |
Inserted | Article 410b |
| | Chapter 3 Transposition and entry into force (arts. 411-414) |
Entered into force | Article 411 |
Entered into force | Article 412 |
Entered into force | Article 413 |
Entered into force | Article 414 |
Entered into force | Annex I List of the activities referred to in the third subparagraph of Article 13(1) |
Amended | Annex II Indicative list of the electronically supplied services referred to in point (c) of the first paragraph of Article 58 |
Amended | 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 |
Deleted | Annex IV List of the services referred to in Article 106 |
Entered into force | Annex V Categories of goods covered by warehousing arrangements other than customs warehousing as provided for under Article 160(2) |
Entered into force | Annex VI List of supplies of goods and services as referred to in point (d) of Article 199(1) |
Entered into force | Annex VII List of the agricultural production activities referred to in point (4) of Article 295(1) |
Entered into force | 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) |
Entered into force | Annex IX, Part A Works of art |
Entered into force | Annex IX, Part B Collectors' items |
Entered into force | Annex IX, Part C Antiques |
| | Annex X List of transactions covered by the derogations referred to in Articles 370 and 371 and Articles 375 to 390b |
Entered into force | Annex X, Part A Transactions which Member States may continue to tax |
Entered into force | Annex X, Part B Transactions which Member States may continue to exempt |
| | Annex XI |
Amended | Annex XI, Part A Repealed Directives with their successive amendments |
Amended | Annex XI, Part B Time limits for transposition into national law (referred to in Article 411) |
Amended | Annex XII Correlation table |
| | Done at |
