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Council Implementing Regulation (EU) No 282/2011 of 15 March 2011 laying down implementing measures for Directive 2006/112/EC on the common system of value added tax (recast)RecitalsChapter I Subject matter (art. 1)Article 1Chapter II Scope (Title 1 of Directive 2006/112/EC) (arts. 2-4)Article 2Article 3Article 4Chapter III Taxable persons (Title 3 of Directive 2006/112/EC) (art. 5)Article 5Chapter IV Taxable transactions (Title IV of Directive 2006/112/EC) (arts. 5a-9a)Section 1 Supply of goods (Articles 14 to 19 of Directive 2006/112/EC) (arts. 5a-5d)Article 5aArticle 5bArticle 5cArticle 5dSection 2 Supply of services (Articles 24 to 29 of Directive 2006/112/EC) (arts. 6-9a)Article 6Article 6aArticle 6bArticle 7Article 8Article 9Article 9aChapter V Place of taxable transactions (arts. 10-41)Section 1 Concepts (arts. 10-13b)Article 10Article 11Article 12Article 13Article 13aArticle 13bSection 2 Place of supply of goods (Articles 31 to 39 of Directive 2006/112/EC) (arts. 14-15)Article 14Article 15Section 3 Place of intra-Community acquisitions of goods (Articles 40, 41 and 42 of Directive 2006/112/EC) (art. 16)Article 16Section 4 Place of supply of services (Articles 43 to 59 of Directive 2006/112/EC) (arts. 17-41)Subsection 1 Status of the customer (arts. 17-18)Article 17Article 18Subsection 2 Capacity of the customer (art. 19)Article 19Subsection 3 Location of the customer (arts. 20-24)Article 20Article 21Article 22Article 23Article 24Subsection 3a Presumptions for the location of the customer (arts. 24a-24c)Article 24aArticle 24bArticle 24cSubsection 3b Rebuttal of presumptions (art. 24d)Article 24dSubsection 3c Evidence for the identification of the location of the customer and rebuttal of presumptions (arts. 24e-24f)Article 24eArticle 24fSubsection 4 Common provision regarding determination of the status, the capacity and the location of the customer (art. 25)Article 25Subsection 5 Supply of services governed by the general rules (arts. 26-29)Article 26Article 27Article 28Article 29Subsection 6 Supply of services by intermediaries (arts. 30-31)Article 30Article 31Subsection 6a Supply of services connected with immovable property (arts. 31a-31c)Article 31aArticle 31bArticle 31cSubsection 7 Supply of cultural, artistic, sporting, scientific, educational, entertainment, and similar services (arts. 32-33a)Article 32Article 33Article 33aSubsection 8 Supply of ancillary transport services and valuations of and work on movable property (art. 34)Article 34Subsection 9 Supply of restaurant and catering services on board means of transport (arts. 35-37)Article 35Article 36Article 37Subsection 10 Hiring of means of transport (arts. 38-40)Article 38Article 39Article 40Subsection 11 Supply of services to non-taxable persons outside the Community (art. 41)Article 41Chapter Va Chargeable event and chargeability of VAT (Title VI of Directive 2006/112/EC) (art. 41a)Article 41aChapter VI Taxable amount (Title 7 of Directive 2006/112/EC) (art. 42)Article 42Chapter VII Rates (art. 43)Article 43Chapter VIII Exemptions (arts. 44-51)Section 1 Exemptions for certain activities in the public interest (Articles 132, 133 and 134 of Directive 2006/112/EC) (art. 44)Article 44Section 2 Exemptions for other activities (Articles 135, 136 and 137 of Directive 2006/112/EC) (art. 45)Article 45Section 2A Exemptions for intra-Community transactions (Articles 138 to 142 of Directive 2006/112/EC) (art. 45a)Article 45aSection 3 Exemptions on importation (Articles 143, 144 and 145 of Directive 2006/112/EC) (art. 46)Article 46Section 4 Exemptions on exportation (Articles 146 and 147 of Directive 2006/112/EC) (arts. 47-48)Article 47Article 48Section 5 Exemptions relating to certain transactions treated as exports (Articles 151 and 152 of Directive 2006/112/EC) (arts. 49-51)Article 49Article 50Article 51Chapter IX Deductions (Title X of Directive 2006/112/EC) (art. 52)Article 52Chapter X Obligations of taxable persons and certain non-taxable persons (Title XI of Directive 2006/112/EC) (arts. 53-55)Section 1 Persons liable to pay the VAT (Articles 192a to 205 of Directive 2006/112/EC) (arts. 53-54)Article 53Article 54Section 1A General obligations (Articles 242 to 243 of Directive 2006/112/EC) (art. 54a)Article 54aSection 1B Accounting (Articles 241 to 249 of Directive 2006/112/EC) (arts. 54b-54c)Article 54cArticle 54bSection 2 Miscellaneous provisions (Articles 272 and 273 of Directive 2006/112/EC) (art. 55)Article 55Chapter XI Special schemes (arts. 56-63d)Section 1 Special scheme for investment gold (Articles 344 to 356 of Directive 2006/112/EC) (arts. 56-57)Article 56Article 57Section 2 Special schemes for taxable persons supplying services to non-taxable persons or making distance sales of goods or certain domestic supplies of goods (Articles 358 to 369x of Directive 2006/112/EC) (arts. 57a-63c)Subsection 1 Definitions (art. 57a)Article 57aSubsection 2 Application of the Union scheme (arts. 57b)Article 57bSubsection 3 Scope of the Union scheme (art. 57c)Article 57cSubsection 4 Identification (arts. 57d-57g)Article 57dArticle 57eArticle 57fArticle 57gSubsection 5 Reporting obligations (art. 57h)Article 57hSubsection 6 Exclusion (arts. 58-58c)Article 58Article 58aArticle 58bArticle 58cSubsection 7 VAT return (arts. 59-61a)Article 59Article 59aArticle 60Article 60aArticle 61Article 61aSubsection 7a Import scheme - chargeable event (art. 61b)Article 61bSubsection 8 Currency (art. 61c)Article 61cSubsection 9 Payments (arts. 62-63b)Article 62Article 63Article 63aArticle 63bSubsection 10 Records (art. 63c)Article 63cSection 3 Special arrangements for declaration and payment of import VAT (Articles 369y to 369zb of Directive 2006/112/EC) (art. 63d)Article 63dChapter XII Final provisions (arts. 64-65)Article 64Article 65Annex I Article 7 of this RegulationAnnex II Article 51 of this RegulationAnnex III Article 56 of this RegulationAnnex IV Correlation TableDone at
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Version status: Applicable | Document consolidation status: Updated to reflect all known changes
Version date: 1 July 2011 - onwards
Version 3 of 3

Article 9

The sale of an option, where such a sale is a transaction falling within the scope of point (f) of Article 135(1) of Directive 2006/112/EC, shall be a supply of services within the meaning of Article 24(1) of that Directive. That supply of services shall be distinct from the underlying transactions to which the services relate.

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