Subsection 1 Supply of services by intermediaries (art. 46)

Information

Expand all headings Collapse all headings

Directive 2006/112/EC - Value Added Tax Directive (VAT)Recitals Title I Subject Matter and Scope (arts. 1-4)Article 1 Article 2 Article 3 Article 4 Title II Territorial Scope (arts. 5-8) Article 5 Article 6 Article 7 Article 8 Title III Taxable Persons (arts. 9-13)Article 9 Article 10 Article 11 Article 12 Article 13 Title IV Taxable Transactions (arts. 14-30b)Chapter 1 Supply of goods (arts. 14-19)Article 14 Article 14a Article 15 Article 16 Article 17 Article 17a Article 18 Article 19 Chapter 2 Intra-Community acquisition of goods (arts. 20-23)Article 20 Article 21 Article 22 Article 23 Chapter 3 Supply of services (arts. 24-29)Article 24 Article 25 Article 26 Article 27 Article 28 Article 29 Chapter 4 Importation of goods (art. 30)Article 30 Chapter 5 Provisions common to Chapters 1 and 3 (art. 30a-30b)Article 30a 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)Article 31 Section 2 Supply of goods with transport (arts. 32-36b)Article 32 Article 33 Article 34 Article 35 Article 36 Article 36a Article 36b Section 3 Supply of goods on board ships, aircraft or trains (art. 37)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)Article 38 Article 39 Chapter 2 Place of an intra-Community acquisition of goods (40-42)Article 40 Article 41 Article 42 Chapter 3 Place of supply of services (arts. 43-59b)Section 1 Definitions (art. 43)Article 43 Section 2 General rules (arts. 44-45)Article 44 Article 45 Section 3 Particular provisions (arts. 46-59b)Subsection 1 Supply of services by intermediaries (art. 46)Article 46 Subsection 2 Supply of services connected with immovable property (art. 47)Article 47 Subsection 3 Supply of transport (arts. 48-52)Article 48 Article 49 Article 50 Article 51 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)Article 53 Article 54 Subsection 5 Supply of restaurant and catering services (art. 55)Article 55 Subsection 6 Hiring of means of transport (art. 56)Article 56 Subsection 7 Supply of restaurant and catering services for consumptionon board ships, aircraft or trains (art. 57)Article 57 Subsection 8 Supply of telecommunications, broadcasting and electronic services to non-taxable persons (art. 58)Article 58 Subsection 9 Supply of services to non-taxable persons outside the Community (art. 59)Article 59 Subsection 10 Prevention of double taxation or non-taxation (arts. 59a-59b)Article 59a 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)Article 59c Chapter 4 Place of importation of goods (arts. 60-61)Article 60 Article 61 Title VI Chargeable Event and Chargeability of VAT (arts. 62-71)Chapter 1 General provisions (art. 62)Article 62 Chapter 2 Supply of goods or services (arts. 63-67)Article 63 Article 64 Article 65 Article 66 Article 66a Article 67 Chapter 3 Intra-Community acquisition of goods (arts. 68-69)Article 68 Article 69 Chapter 4 Importation of goods (arts. 70-71)Article 70 Article 71 Title VII Taxable Amount (arts. 72-92)Chapter 1 Definition (art. 72)Article 72 Chapter 2 Supply of goods or services (arts. 73a-82)Article 73a Article 73 Article 76 Article 74 Article 77 Article 75 Article 78 Article 79 Article 80 Article 81 Article 82 Chapter 3 Intra-Community acquisition of goods (arts. 83-84)Article 83 Article 84 Chapter 4 Importation of goods (arts. 85-89)Article 85 Article 86 Article 87 Article 88 Article 89 Chapter 5 Miscellaneous provisions (arts. 90-92)Article 90 Article 91 Article 92 Title VIII Rates (arts. 93-130)Chapter 1 Application of rates (arts. 93-95)Article 93 Article 94 Article 95 Chapter 2 Structure and level of rates (arts. 96-105b)Section 1 Standard rate (arts. 96-97)Article 96 Article 97 Section 2 Reduced rates (arts. 98-101)Article 98 Article 98a Article 99 Article 100 Article 101 Section 2a Exceptional situations (art. 101a)Article 101a Section 3 Particular provisions (arts. 102-105b)Article 102 Article 103 Article 104 Article 104a Article 105 Article 105a Article 105b Chapter 3 Temporary provisions for particular labour-intensive services (arts. 106-108)Article 106 Article 107 Article 108 Chapter 4 Special provisions applying until the adoption of definitive arrangements (arts. 109-122)Article 109 Article 110 Article 111 Article 112 Article 113 Article 114 Article 115 Article 116 Article 117 Article 118 Article 119 Article 120 Article 121 Article 122 Chapter 5 Temporary provisions (arts. 123-130)Article 123 Article 124 Article 125 Article 126 Article 127 Article 128 Article 129 Article 130 Title IX Exemptions (arts. 131-166)Chapter 1 General provisions (art. 131)Article 131 Chapter 2 Exemptions for certain activities in the public interest (arts. 132-134)Article 132 Article 133 Article 134 Chapter 3 Exemptions for other activities (arts. 135-137)Article 135 Article 136 Article 136a Article 137 Chapter 4 Exemptions for intra-community transactions (arts. 138-142)Section 1 Exemptions related to the supply of goods (arts. 138-139)Article 138 Article 139 Section 2 Exemptions for intra-Community acquisitions of goods (arts. 140-141)Article 140 Article 141 Section 3 Exemptions for certain transport services (art. 142)Article 142 Chapter 5 Exemptions on importation (arts. 143-145)Article 143 Article 144 Article 145 Chapter 6 Exemptions on exportation (arts. 146-147)Article 146 Article 147 Chapter 7 Exemptions related to international transport (arts. 148-150)Article 148 Article 149 Article 150 Chapter 8 Exemptions relating to certain Transactions treated as exports (arts. 151-152)Article 151 Article 152 Chapter 9 Exemptions for the supply of services by intermediaries (art. 153)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)Article 154 Article 155 Article 156 Article 157 Article 158 Article 159 Article 160 Article 161 Article 162 Article 163 Section 2 Transactions exempted with a view to export and in the framework of trade between the Member States (arts. 164-165)Article 164 Article 165 Section 3 Provisions common to Sections 1 and 2 (art. 166)Article 166 Title X Deductions (arts. 167-192)Chapter 1 Origin and scope of right of deduction (arts. 167-172)Article 167 Article 167a Article 168 Article 168a Article 169 Article 170 Article 171 Article 171a Article 172 Chapter 2 Proportional deduction (arts. 173-175)Article 173 Article 174 Article 175 Chapter 3 Restrictions on the right of deduction (arts. 176-177)Article 176 Article 177 Chapter 4 Rules governing exercise of the right of deduction (arts. 178-183)Article 178 Article 179 Article 180 Article 181 Article 182 Article 183 Chapter 5 Adjustment of deductions (arts. 184-192)Article 184 Article 185 Article 186 Article 187 Article 188 Article 189 Article 190 Article 191 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)Article 192a Article 193 Article 194 Article 195 Article 196 Article 197 Article 198 Article 199 Article 199a Article 199b Article 199c Article 200 Article 201 Article 202 Article 203 Article 204 Article 205 Section 2 Payment arrangements (arts. 206-212)Article 206 Article 207 Article 208 Article 209 Article 210 Article 211 Article 212 Chapter 2 Identification (arts. 213-216)Article 213 Article 214 Article 215 Article 216 Chapter 3 Invoicing (arts. 217-240)Section 1 Definition (art. 217)Article 217 Section 2 Concept of invoice (arts. 218-219)Article 218 Article 219 Section 3 Issue of invoices (arts. 219a-225)Article 219a Article 220 Article 220a Article 221 Article 222 Article 223 Article 224 Article 225 Section 4 Content of invoices (arts. 226-231)Article 226 Article 226a Article 226b Article 227 Article 228 Article 229 Article 230 Article 231 Section 5 Paper invoices and electronic invoices (arts. 232-237)Article 232 Article 233 Article 234 Article 235 Article 236 Article 237 Section 6 Simplification measures (arts. 238-240)Article 238 Article 239 Article 240 Chapter 4 Accounting (arts. 241-249)Section 1 Definition (art. 241)Article 241 Section 2 General obligations (arts. 242-243)Article 242 Article 242a Article 243 Section 2a General obligations of payment service providers (arts. 243a-243d)Article 243a Article 243b Article 243c Article 243d Section 3 Specific obligations relating to the storage of all invoices (arts. 244-248a)Article 244 Article 245 Article 246 Article 247 Article 248 Article 248a Section 4 Right of access to invoices stored by electronic means in another Member State (art. 249)Article 249 Chapter 5 Returns (arts. 250-261)Article 250 Article 251 Article 252 Article 253 Article 254 Article 255 Article 256 Article 257 Article 258 Article 259 Article 260 Article 261 Chapter 6 Recapitulative statements (arts. 262-271)Article 262 Article 263 Article 264 Article 265 Article 266 Article 267 Article 268 Article 269 Article 270 Article 271 Chapter 7 Miscellaneous provisions (arts. 272-273)Article 272 Article 273 Chapter 8 Obligations relating to certain importations and exportations (arts. 274-280)Section 1 Importation (arts. 274-277)Article 274 Article 275 Article 276 Article 277 Section 2 Exportation (arts. 278-280)Article 278 Article 279 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)Article 280a Section 1 Simplified procedures for charging and collection (art. 281)Article 281 Section 2 Exemptions (arts. 282-292)Article 282 Article 283 Article 284 Article 284a Article 284b Article 284c Article 284d Article 284e Article 285 Article 286 Article 287 Article 288 Article 288a Article 289 Article 290 Article 291 Article 292 Section 2a Simplification of obligations for exempt small enterprises (arts. 292a-292d)Article 292a Article 292b Article 292c Article 292d Section 3 Reporting and review (arts. 293-294)Article 293 Article 294 Chapter 2 Common flat-rate scheme for farmers (arts. 295-305)Article 295 Article 296 Article 297 Article 298 Article 299 Article 300 Article 301 Article 302 Article 303 Article 304 Article 305 Chapter 3 Special scheme for travel agents (arts. 306-310)Article 306 Article 307 Article 308 Article 309 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)Article 311 Section 2 Special arrangements for taxable dealers (arts. 312-332)Subsection 1 Margin scheme (arts. 312-325)Article 312 Article 313 Article 314 Article 315 Article 316 Article 317 Article 318 Article 319 Article 320 Article 321 Article 322 Article 323 Article 324 Article 325 Subsection 2 Transitional arrangements for second-hand means of transport (arts. 326-332)Article 326 Article 327 Article 328 Article 329 Article 330 Article 331 Article 332 Section 3 Special arrangements for sales by public auction (arts. 333-341)Article 333 Article 334 Article 335 Article 336 Article 337 Article 338 Article 339 Article 340 Article 341 Section 4 Measures to prevent distortion of competition and tax evasion (arts. 342-343)Article 342 Article 343 Chapter 5 Special scheme for investment gold (arts. 344-356)Section 1 General provisions (arts. 344-345)Article 344 Article 345 Section 2 Exemption from VAT (arts. 346-347)Article 346 Article 347 Section 3 Taxation option (arts. 348-351)Article 348 Article 349 Article 350 Article 351 Section 4 Transactions on a regulated gold bullion market (arts. 352-353)Article 352 Article 353 Section 5 Special rights and obligations for traders in investment gold (arts. 354-356)Article 354 Article 355 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)Article 357 Article 358 Section 2 Special scheme for services supplied by taxable persons not established within the Community (arts. 358a-369)Article 358a Article 359 Article 360 Article 361 Article 362 Article 363 Article 364 Article 365 Article 366 Article 367 Article 368 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)Article 369a Article 369b Article 369c Article 369d Article 369e Article 369f Article 369g Article 369h Article 369i Article 369j Article 369k Section 4 Special scheme for distance sales of goods imported from third territories or third countries (arts. 369I-369x)Article 369l Article 369m Article 369n Article 369o Article 369p Article 369q Article 369r Article 369s Article 369t Article 369u Article 369v Article 369w Article 369x Chapter 7 Special arrangements for declaration and payment of import VAT (arts. 369y-369zb)Article 369y Article 369z Article 369za Article 369zb Chapter 8 Exchange values (art. 369zc)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)Article 370 Article 371 Article 372 Article 373 Article 374 Section 2 Derogations for States which acceded to the Community after 1 January 1978 (arts. 375-390b)Article 375 Article 376 Article 377 Article 378 Article 379 Article 380 Article 381 Article 382 Article 383 Article 384 Article 385 Article 386 Article 387 Article 388 Article 389 Article 390 Article 390a Article 390b Section 3 Pro visions common to Sections 1 and 2 (arts. 391-393)Article 391 Article 392 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)Article 394 Article 395 Section 2 International agreements (art. 396)Article 396 Title XIV Miscellaneous (arts. 397-401)Chapter 1 Implementing measures (art. 397)Article 397 Chapter 4 Other taxes, duties and charges (art. 401)Article 401 Chapter 2 VAT Committee (art. 398)Article 398 Chapter 3 Conversion rates (arts. 399-400)Article 399 Article 400 Title XV Final Provisions (arts. 402-414)Chapter 1 Transitional arrangements for the taxation of trade between Member States (arts. 402-404)Article 402 Article 403 Article 404 Chapter 2 Transitional measures applicable in the context of accession to the European Union (arts. 405-410)Article 405 Article 406 Article 407 Article 408 Article 409 Article 410 Chapter 2a Transitional measures for the application of new legislation (art. 410a-410b)Article 410a Article 410b Chapter 3 Transposition and entry into force (arts. 411-414)Article 411 Article 412 Article 413 Article 414 Annex I List of the activities referred to in the third subparagraph of Article 13(1)Annex II Indicative list of the electronically supplied services referred to in point (c) of the first paragraph of Article 58 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 Annex IV List of the services referred to in Article 106 Annex V Categories of goods covered by warehousing arrangements other than customs warehousing as provided for under Article 160(2)Annex VI List of supplies of goods and services as referred to in point (d) of Article 199(1)Annex VII List of the agricultural production activities referred to in point (4) of Article 295(1)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)Annex IX, Part A Works of art Annex IX, Part B Collectors' items 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 Annex X, Part A Transactions which Member States may continue to tax Annex X, Part B Transactions which Member States may continue to exempt Annex XI Annex XI, Part A Repealed Directives with their successive amendments Annex XI, Part B Time limits for transposition into national law (referred to in Article 411)Annex XII Correlation table Done at

Document Overview

Document Overview

Tools

Set document view date

Set a date to view the document

Text comparison

Text comparison options

Full text - Date 1 vs Date 2

Amendments requiring commencement - Current text vs Text requiring commencement

Draft proposed changes - Current text vs Text proposed by drafting documents

Coming soon: Any documents - Any document vs Another document at any date

Print / Export

Print / Export options

Current page

Whole document

Selected pages

Consolidated PDF of the entire document as of 24th December 2024

Excel export

Export

Export line by line

Export provision to provision

Report template

Create report template

Notification

Alert me to changes

Monitor this document

Bookmarks

Search within this document

View previous searches

Share / Source link

Previous Next

Subsection 1 Supply of services by intermediaries (art. 46)

Article 46

Previous Next

Log in

Request a trial

The best way to experience Better Regulation is to try it - free and without obligation.

Take a trial

Table of Contents

Document Overview

Subsection 1 Supply of services by intermediaries (art. 46)

Log in

Request a trial

The best way to experience Better Regulation is to try it - free and without obligation.