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